State
Kansas
Year
2017
Variations in Receipt of Benefit
No Variation in Receipt of Benefits
Benefit Type
Credit
Benefit
Credit refunds 75% of property and ad valorem taxes paid.
How is Benefit Disbursed
Credit to the income tax bill
Eligible Property Type
Residential
Characteristics of Eligible Property
The property must be used for residential purposes and serve as the primary place of residence for the claimant.
Eligibility Criteria
Age
Homeowner
Income Ceiling
Principal Residence
Description of Eligibility Criteria
Eligible taxpayers must be at least 65 years old, be residents of Kansas, and should not have any delinquent property taxes in 2017. Maximum 2016 household income for 2017 is $19,200.
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
Relief is provided by a refundable credit on the taxpayer's income tax return.
Record ID
KS103_RR17
Footnotes
The taxpayer can select either this tax credit or the credit provided for Homestead Property, but not both.
Sources
Kan. Stat. Ann. §79-32,263 (in effect for 2017)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners, (2017)
[https://www.ksrevenue.org/pdf/k-40hbook17.pdf Accessed on 07/09/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_2017_Homestead_Or_Property_Tax_Refund_For_Homeowners_Department_of_Revenue_2017.pdf]
Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2017)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 07/09/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_Homestead_Refund_Page_Kansas_Department_of_Revenue_Division_of_Taxation_2017.pdf]
[https://www.ksrevenue.org/pdf/k-40hbook17.pdf Accessed on 07/09/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_2017_Homestead_Or_Property_Tax_Refund_For_Homeowners_Department_of_Revenue_2017.pdf]
Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2017)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 07/09/2018]
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/Kansas/2017/KS_Homestead_Refund_Page_Kansas_Department_of_Revenue_Division_of_Taxation_2017.pdf]
Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2017)
Note: Interactive page cannot be saved as PDF.
[https://www.ksrevenue.org/safesenior.html accessed 07/09/18]
Note: Interactive page cannot be saved as PDF.
[https://www.ksrevenue.org/safesenior.html accessed 07/09/18]