Property Tax Relief for Low Income Seniors (Safe Seniors)

State

Kansas

Year

2018

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Credit

Benefit

The 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

For 2018 taxable year, filing in 2019, eligible taxpayers must be at least 65 years old, be residents of Kansas, and should not have any delinquent property taxes in 2018. Maximum household income in 2018 is $19,800. For those homeowners filing in 2019 they must have been born before January 1, 1963. For 2017 taxable year, filing in 2018, eligible taxpayers must be at least 65 years old, be residents of Kansas, and should not have any delinquent property taxes in 2017. Maximum household income in 2018 is $19,500. For those homeowners filing in 2019 they must have been born before January 1, 1962.

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_RR18

Footnotes

Income is defined in the Homestead or Property Tax Refund for Homeowners publication from the Kansas Department of Revenue (2017). It clearly defines what sources of income to include as income and what is not included as total household income. This definition is provided on page 2 of that publication. 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 2018)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2018 taxable year for 2019 filing)
[https://www.ksrevenue.org/pdf/k-40hbook18.pdf accessed 2/5/19]
View Archived Source

Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2017 taxable year for 2018 filing)
[https://www.ksrevenue.org/pdf/k-40hbook17.pdf Accessed on 07/09/2018]
View Archived Source

Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2017)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 07/09/2018]
View Archived Source


Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2018)
Note: Interactive page cannot be saved as PDF.
[https://www.ksrevenue.org/safesenior.html accessed 07/09/18]

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