Modifies the senior citizens property tax relief credit

HB 1480 modifies Missouri's property tax relief credit for seniors by raising the minimum age requirement to 65 (from 60 for some categories) and adding new eligibility paths for disabled veterans and surviving spouses. It requires applicants to prove disability (via medical documentation) or veteran status (100% service-connected disability), and adjusts income calculations to exclude Social Security benefits but include pensions. To qualify, applicants must have resided in Missouri all year, paid property taxes before filing, and meet specific age/disability criteria for their homestead (home and up to five acres). This directly affects Missouri seniors aged 65+, disabled veterans, and surviving spouses who qualify for property tax relief on their primary residence.