Homestead Property Tax Refund (Circuit Breaker)





Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker


Claimants receive an refund of property taxes up to $700 . For 2019 taxable year for 2020 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 $35,700 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


Characteristics of Eligible Property

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

Eligibility Criteria




Income Ceiling

Principal Residence

Property Value Limit


Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Claimants must be 55 years old to claim the credit. For those homeowners filing in 2020 they must have been born before January 1, 1964. Others eligible include those who are totally and permanently disabled, a veteran a disability of 50% or more, a surviving spouse of a disabled veteran or 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 2019 taxable year for 2020 benefit, earnings must be $35,700 or less and property valued for property tax purposes cannot exceed $350,000. The 2019 claims must be submitted between 1 January and 15 April 2020.

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



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.


Kan. Stat. Ann. § 79-4501 ~ 79-4531 (in effect for 2020)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[ Accessed 11/18/2021]
View Archived Source

Kansas Department of Revenue 2019 Kansas Homestead Claim Form k-40h (filing in 2020)
[ Accessed 11/18/2021]
View Archived Source

Department of Revenue - Division of Property Valuation, A Homeowner's Guide to Property Tax in Kansas, (2016)
[ accessed 11/18/2021]
View Archived Source

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