Homestead Property Tax Refund

State

Kansas

Year

2007

Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker

Benefit

All who are eligible receive an ad valorem tax refund dependent on their income. the maximum credit is $600. There are 22 income brackets. Those in the lowest bracket, less than $6,000 get a full refund of property taxes. The highest bracket, $26,001 to $28,000 receive a 5% refund. Renters, subject to the same refund schedule, calculate property taxes as 20% of rent.

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

Property Value Limit

Renter

Surviving Spouse

Other Criteria

Description of Eligibility Criteria

Claimants must be 55 or older, have a disability, or a person with one or more dependent children under the age of 18. Benefits available to those earning less than $29,100 and those with property valued less than $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 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_RR07

Footnotes

The surviving spouse will only receive refund if they remain unmarried. The income limit will change every year based on cost of living determined by IRS using consumer price index. Beginning in 1.1.2007, for taxes paid in 2007 to be refunded in 2008, 50% of social security benefits are now excluded when determining income. Properties in excess of $350,000 are no longer eligible. The calculation of property taxes for renters was reduced from 20% to 15%.

Sources

Kan. Stat. Ann. § 79-4501 ~ 79-4521 (in effect for 2007)
[http://www.ksrevenue.org/pdf/k-40h06.pdf Accessed 02/29/2012]
Sess. Law 2007 c. 157 §3

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