Homestead Property Tax Refund (Circuit Breaker)

State

Kansas

Year

2019

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

Claimants receive an tax refund for up to $700 of property taxes. For 2018 taxable year for 2019 filing, the percent of credit is dependent on income. The maximum amount of property taxes is $700. There are 22 income brackets. The lowest bracket, those with income $6,000 of less get a full refund of taxes up to $700. Those in the highest income bracket, $26,001 to $35,000 receive a 5% refund on actual taxes or $700, whichever is less.

How is Benefit Disbursed

Credit to the income tax bill

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligibility is limited to the applicant's place of residence.

Eligibility Criteria

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Property Value Limit

Veteran

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Claimants must be 55 years old to claim the senior version of the credit. For those homeowners filing in 2019 they must have been born before January 1, 1963. Others eligible include those with a disability, be a disabled veteran, a surviving spouse of a member of the active duty military who died in line of fire, or a person with one or more dependent children under the age of 18. They must have been living in Kansas for the entire year. For 2018 taxable year for 2019 benefit, earnings must be $35,000 or less with property valued for property tax purposes less than $350,000. The 2018 claims must be submitted between 1 January and15 April 2019.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state director of accounts and reports issues a voucher to county in which claimant's homestead is located approved by the director of taxation in the amount of the allowable claim for refund.

Record ID

KS102_RR19

Footnotes

A description of income is detailed in the Homestead or Property Tax Refund for Homeowners publication from the Kansas Department of Revenue. It clearly defines what sources of income to include as income and what is not included as total household income. Senior homeowners who qualify for the property tax relief program cannot also apply for the homestead refund. Since tax year 2013, this program is not available to renters.

Sources

Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2019)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2019)
[https://www.ksrevenue.org/pdf/k-40hbook18.pdf Accessed 12/02/2020]
View Archived Source

Kansas Department of Revenue 2018 Kansas Homestead Claim Form k-40h (file by 15 April 2019)
[https://www.ksrevenue.org/pdf/k-40h18.pdf Accessed 12/02/2020]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
[https://www.ksrevenue.org/pdf/pvdhomeowner.pdf accessed 07/09/2018]
View Archived Source

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