If you own less than 5 acres of land, do not live in a mobile home, do not share your home with non-family members, and do not use part of your home for a business or rental, then 100% of your real estate tax paid is eligible.
If you own more than 5 acres of land or live in a mobile home, you must fill out a Form 948 and enter the percentage from either line 5 from the top section of the form (if you owned more than five acres) or line 3 from the bottom section of the form (if you live in a mobile home). You may also need to send Form 948 in to the Missouri Department of Revenue.
If you share your home with non-family members, you're only eligible for the percent of real estate taxes actually paid by you.
If you use part of your home for business or rental purposes, you must subtract out the percentage of your home used for business purposes to arrive at your percentage of eligible real estate tax paid. For example, if you own a 3,000 square foot home and use 1,200 square feet for business purposes, your eligible percentage of real estate tax paid would be 60%.