Homestead Property Tax Refund (Circuit Breaker)

State

Kansas

Year

2022

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

Claimants receive a refund of property taxes up to $700. The percent of the credit is dependent on income for which there are 22 income brackets. The lowest bracket, those with an annual income of $6,000 or less, receives a 100% refund of taxes paid. The highest income bracket, those with an annual income of $26,001 to $36,600, receives a 5% refund of taxes paid.

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, including mobile homes. The portion of a multi-purpose or multi-dwelling building used by the applicant as their principal place of residence is also eligible.

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 for the entire tax year to claim the credit. Those who are totally and permanently disabled, a veteran with a disability rating of 50% or more, a surviving spouse of a disabled veteran or member of the active duty military who died during service, or a claimant with one or more dependent children under the age of 18 are also eligible. Applicants must have lived in Kansas for the entire year. For tax year 2021 (with application due and benefits received in 2022), earnings must be $36,600 or less and the property value cannot exceed $350,000.

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 the county in which the claimant's homestead is located, which is approved by the Director of Taxation in the amount of the allowable claim for refund.

Record ID

KS102_RR22

Footnotes

Claims must be submitted between 1 January and 15 April. 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 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. This program is not available to renters.

Sources

K.S.A. § 79-4501 ~ 79-4531 (in effect for 2022)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2021 for refunds received in 2022)
[https://www.ksrevenue.gov/pdf/k-40hbook21.pdf Accessed 11/20/2023]
View Archived Source

Kansas Department of Revenue, Kansas Homestead Claim, Form k-40h (2021 for refunds received in 2022)
[https://www.ksrevenue.gov/pdf/k-40h21.pdf Accessed 11/20/2023]
View Archived Source
Kansas Department of Revenue, Forms and Publications - Homestead
[https://www.ksrevenue.org/forms-hs.html Accessed 11/20/2023]
View Archived Source

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