Form 948 at a glance
What it is: Form 948, the Assessor Certification, is attached to the Property Tax Credit Claim (Form MO-PTC), Property Tax Credit (Form MO-PTS), or the Public Safety Officer Surviving Spouse Credit (Form MO-SSC).
Where and when to file: Mail to: Taxation Division, P.O. Box 2200, Jefferson City, MO 65105-2200.
If your real estate tax receipt on your homestead includes tax on your dwelling and surrounding land which exceeds five (5) acres, the county assessor must complete this section to determine the appropriate percentage you may claim on Form MO-PTC, Form MO-PTS, or Form MO-SSC.
A filled-in Form 948 example: an assessor certifies a homestead
How to fill out Form 948, box by box
Taxpayer Name, Address and Tax Year
Enter the Social Security Number and Spouse's Social Security Number.
Enter the Taxpayer Name and Spouse's Name.
Enter the Address, City, State and ZIP Code.
Enter the Tax Year.
Homestead Taxes
Enter assessed valuation of dwelling on Line 1. Enter assessed valuation of surrounding land up to five (5) acres used for homestead purposes on Line 2.
On Line 3, enter the total valuation of homestead (Add Lines 1 and 2).
On Line 4, enter total assessed valuation on the single tax receipt or single assessment on a tax receipt.
On Line 5, compute percentage of tax allocated to the homestead (Divide Line 3 by Line 4) (Round to a whole percent.) On Line 6, multiply the Total Tax Paid by the percentage on Line 5, and enter the amount on Form MO-PTC, Line 9; Form MO-PTS, Line 11; or Form MO-SSC.
Assessor's Name, Signature and Date
Enter the Assessor's Name and Telephone Number.
Add the Assessor's Signature and the Date (MM/DD/YY).
Common questions about Form 948
Where do I file it?
Mail to: Taxation Division, P.O. Box 2200, Jefferson City, MO 65105-2200.
Sources
[1] Form 948 (Revised 11-2020), Assessor Certification, Missouri Department of Revenue (the Official source link on this page).