Kansas Statutes
Article 45 - Homestead Property Tax Refunds
79-4501 Homestead property tax refund act; title and purpose of act.

79-4501. Homestead property tax refund act; title and purpose of act. The title of this act shall be the homestead property tax refund act. The purpose of this act shall be to provide ad valorem tax refunds to: (a) Certain persons who are of qualifying age who own their homestead; (b) certain persons who have a disability, who own their homestead; and (c) certain persons other than persons included under the provisions of (a) or (b) who have low incomes and dependent children and own their homestead.
History: L. 1970, ch. 403, § 1; L. 1972, ch. 383, § 1; L. 1973, ch. 404, § 1; L. 1975, ch. 506, § 1; L. 1978, ch. 418, § 1; L. 2001, ch. 57, § 1; L. 2012, ch. 135, § 30; Jan. 1, 2013.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 45 - Homestead Property Tax Refunds

79-4501 Homestead property tax refund act; title and purpose of act.

79-4502 Same; definitions.

79-4503 Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim.

79-4504 Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim.

79-4505 Same; deadline for filing claim.

79-4506 Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household.

79-4507 Same; only one claimant per household permitted.

79-4508 Same; amount of claim, computation; determination of amount of claim by department.

79-4509 Same; maximum property tax refund.

79-4510 Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations.

79-4511 Same; information required in support of claim.

79-4513 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.

79-4515 Same; recipient of public funds for payment of taxes not eligible claimant.

79-4516 Same; claim disallowed if title to homestead received for purpose of making claim.

79-4517 Same; extension of time for filing claim; acceptance of claim after filing deadline.

79-4519 Severability.

79-4521 Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim.

79-4522 Owner not entitled to homestead refund, when.

79-4523 Payment of refund to county treasurer when property taxes on homestead delinquent.

79-4530 Refund of property tax imposed on certain residential property, when.

79-4531 Same, appeals process.