Property Tax Relief for Low Income Seniors (Safe Seniors)

State

Kansas

Year

2022

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

Property Value Limit

Description of Eligibility Criteria

Applicants must be at least 65 years old, residents of Kansas, and have no delinquent property taxes. Maximum household income may be no more than 120% of the federal poverty level for two persons and, for applications in 2022, the applicant's prior year income must be $20,900 or less. The appraised value of the property must be $350,000 or less.

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_RR22

Footnotes

The taxpayer can select either this tax credit or the credit provided for Homestead Property, but not both. Applications are due between 1 January and 15 April.

Sources

K.S.A. § 79-32,263 (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 Property Tax Relief Claim for Low-Income Seniors, Form K-40PT (2021 for refunds received in 2022)
[https://www.ksrevenue.gov/pdf/k-40pt21.pdf Accessed 11/21/2023]
View Archived Source
Kansas Department of Revenue, Property Tax Relief for Low-Income Seniors, Frequently Asked Questions
[https://www.ksrevenue.org/safesenior.html Accessed 11/21/2023]
View Archived Source

Kansas Department of Revenue, Homestead Refund and Safe Senior Information
[https://www.ksrevenue.org/perstaxtypeshs.html Accessed 11/21/2023]
View Archived Source

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