A resident who:
- Resides in St. Francois County, Missouri and is sixty-two (62) years of age or older as of January 1st. This determines the Initial Tax Year. (Example: if you were 62 on January 1st of 2025, your Initial Tax year will be 2025 and you are eligible in 2026 to receive a credit on the 2026 bill); and
- Is an owner of record of a homestead in St. Francois County, Missouri or has a legal or equitable interest in such property as evidenced by a written instrument; and
- Is liable for payment of real property taxes on said Homestead; and
- Is not delinquent on the real property taxes.