Property Tax Relief for Low Income Seniors (Safe Seniors)

State

Kansas

Year

2021

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 2020 taxable year, filing in 2021, eligible taxpayers must be at least 65 years old, be residents of Kansas, and should not have any delinquent property taxes in 2020. Maximum household income for 2020 is $20,700. For those homeowners filing in 2021 they must have been born before January 1, 1965 and the house cannot be valued at more 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

Relief is provided by a refundable credit on the taxpayer's income tax return.

Record ID

KS103_RR21

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 2021)
Kansas Department of Revenue, Homestead or Property Tax Refund for Homeowners (2020)
[https://www.ksrevenue.gov/pdf/k-40hbook20.pdf Accessed 01/20/2022]
View Archived Source

Homestead Refund and Safe Senior Information, Kansas Department of Revenue, (2020)
[https://www.ksrevenue.org/perstaxtypeshs.html accessed 01/20/2022]
View Archived Source
Property Tax Relief for Low-Income Seniors - Frequently Asked Questions, Kansas Department of Revenue, (2020)
[https://www.ksrevenue.org/safesenior.html accessed 01/20/2022]

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