Homestead Property Tax Refund (Circuit Breaker)

Kansas

2021

Benefit Varies with Income

Circuit Breaker

Claimants receive an refund of property taxes up to $700. For the 2020 taxable year for 2021 filing, the percent of credit is dependent on income for which there are 22 income brackets. The maximum amount of property taxes is $700. The lowest bracket, for those with annual income of $6,000 of less, gets a full refund of taxes up to $700. A five percent refund on actual taxes or $700, whichever is less, is available to those in the highest income bracket of $26,001 to $36,300.

Credit to the income tax bill

Residential

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

Age

Disability

Homeowner

Income Ceiling

Principal Residence

Property Value Limit

Veteran

Surviving Spouse

Other Criteria

Claimants must be 55 years old to claim the credit. For those homeowners filing in 2021 they must have been born before January 1, 1965. Others eligibility criteria include those who are totally and permanently disabled, a veteran with a disability of 50% or more, a surviving spouse of a disabled veteran or a member of the active duty military who died in the 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 the 2020 taxable year filing for 2021 benefit, earnings must be $36,300 or less and their property value cannot exceed $350,000. 2021 claims must be submitted between 1 January and 15 April 2021.

Local government is unable to exercise an option

No local option regarding program features

State reimburses all of the local government 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.

KS102_RR21