Modifies the "Senior Citizens Property Tax Relief Credit"

HB 1093 revises Missouri's Senior Citizens Property Tax Relief Credit by updating eligibility rules. It lowers the age requirement from 65 to 60 for certain applicants (like those receiving surviving spouse Social Security benefits) and expands disability qualifications to include medically determinable impairments lasting 12+ months. The bill clarifies residency rules for surviving spouses and establishes new definitions for "homestead" and "gross rent" to determine credit eligibility. This directly affects Missouri residents aged 60+ (or disabled residents) who own or rent primary homes and pay property taxes. The changes focus on refining who qualifies for the credit, not altering the credit amount.