Kansas Statutes
Article 45 - Homestead Property Tax Refunds
79-4508 Same; amount of claim, computation; determination of amount of claim by department.

79-4508. Same; amount of claim, computation; determination of amount of claim by department. (a) Commencing in the tax year beginning after December 31, 2005, the amount of any claim pursuant to this act shall be computed by deducting the amount computed under column (2) from the amount of claimant's property tax accrued.
  (1)  (2)
  Claimants household  Deduction from property tax
  income  accrued
    But not
  At least  more than
  $0  $6,000  $0
  6,001  7,000  4%
  7,001  16,000  4% plus 4% of every $1,000, or
      fraction thereof, of income in
      excess of $7,001  16,001  27,000  40% plus 5% of every $1,000,
      or fraction thereof, of income in
      excess of $16,001  27,001  27,600  95%
(b) The director of taxation shall prepare a table under which claims under this act shall be determined. The amount of claim for each bracket shall be computed only to the nearest $1.
(c) The claimant may elect not to record the amount claimed on the claim. The claim allowable to persons making this election shall be computed by the department which shall notify the claimant by mail of the amount of the allowable claim.
(d) In the case of all tax years commencing after December 31, 2004, the upper limit threshold amount prescribed in this section, shall be increased by an amount equal to such threshold amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) of the federal internal revenue code for the calendar year in which the taxable year commences.
History: L. 1970, ch. 403, § 8; L. 1972, ch. 383, § 3; L. 1973, ch. 404, § 3; L. 1975, ch. 506, § 3; L. 1978, ch. 418, § 4; L. 1979, ch. 328, § 2; L. 1997, ch. 41, § 17; L. 2004, ch. 171, § 10; L. 2005, ch. 85, § 1; L. 2006, ch. 205, § 13; L. 2012, ch. 135, § 32; 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.