Senior Tax Credit application deadline approaching

The Audrain County Senior Property Tax Credit program application deadline is Monday at 5 p.m.

By Sky Strauss, Staff Writer
Posted 6/24/25

For the next week, Audrain County Collector of Revenue Amy LeCount’s focus will be on Senior Tax Credit applications.

“The last day to turn everything in is June 30,” LeCount …

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Senior Tax Credit application deadline approaching

The Audrain County Senior Property Tax Credit program application deadline is Monday at 5 p.m.

Posted

For the next week, Audrain County Collector of Revenue Amy LeCount’s focus will be on Senior Tax Credit applications.

“The last day to turn everything in is June 30,” LeCount said. “As of 5 o’clock or as postmarked on the 30th, I will no longer be taking applications until next April.”

The Senior Property Tax Credit program was passed March 13 by the Audrain County Commission. It was established by Senate Bill 190 in 2023 and amended by Senate Bill 756 in 2024.

“Senior Tax Credit is a credit; it is not a freeze,” LeCount said.

LeCount said that the tax credit is not income based. Assessed values and tax levies will continue to go up and down and the property’s assessed value does not matter on her end.

“The only thing this locks you in on is your initial credit year which is the big dollar amount you paid on your taxes,” LeCount said.

For those born before Jan. 1, 1962, and approved for a tax credit in 2025, their base year will be 2024. Future applicants’ base year will reflect the year they applied.

In order to be eligible, applicants must be 62 years of age or older; own or have a legal, equitable interest in the property; be liable for the payment of real property tax on the home and occupy the property as their primary residence.

Applicants must also provide proof of Audrain County primary residency, proof of age and proof of ownership.

In order to streamline the process, County Recorder of Deeds Teresa Allen has agreed to provide copies of deeds to applicants at no charge.

By the time the application period closes, LeCount is expecting around 1,000 applications.

“You can email it in, mail it in or come visit me in the office,” LeCount said. “It’s fast – it takes five minutes.”

The Audrain County Collector’s office is located at the Audrain County Courthouse, 101 N. Jefferson St., Room 103. Office hours are Monday - Friday from 8 a.m. to 5 p.m. Applications can be emailed to seniortaxcredit@audraincounty.org.

“If you sign it in front of my office, you do not have to have a notary,” LeCount said. “If you sign it outside of my office, you need to get it notarized.”

The Senior Tax Credit application and examples of acceptable documents are available on the Audrain County Collector’s website: audraincounty.org/collector-of-revenue.


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