Harter v. Director of RevenueAnnotate this Case
The Commission determined that Charles and Mary Harter improperly calculated their income eligibility for purposes of the Property Tax Credit (PTC), under sections 135.010 to 135.035 of RSMO Supp., and found that the entire amount of Mr. Harter's social security and annuity payments should be included in their “income” for PTC purposes under section 135.010(5). The Harters seek judicial review of the Commission's finding that the Harters were eligible only for a reduced PTC for the 2010 tax year under section 135.030.2 and that they were not eligible for any PTC for the years 2011-13 because their income exceeded the “maximum upper limit” of income eligibility under section 135.030.1(1). The court concluded that the Commission properly determined the Harters' PTC where the Harters met the disability eligibility criterion and the Commission properly calculated the Harters' "income" for PTC purposes. The court also concluded that the Commission did not err in refusing to estop the Director, and the Commission did not err in granting summary decision. Accordingly, the court affirmed the judgment.