State Law
Kansas
means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant’s homestead in 1979 or any calendar year thereafter by the state of Kansas and the political and taxing subdivisions of the state Kansas Statutes 79-4502
means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant’s retail storefront in 2020 or 2021, as applicable, by the state of Kansas and the political and taxing subdivisions of the state Kansas Statutes 79-1616
Maine
means property taxes exclusive of special assessment, delinquent interest and charges for service levied on a claimant’s homestead in this State as of April 1, 1972, or any tax year thereafter Maine Revised Statutes Title 36 Sec. 6201
Rhode Island
means property taxes (exclusive of special assessments, delinquent interest, and charges for service) levied on a claimant’s homestead in this state in 1977 or any calendar year thereafter Rhode Island General Laws 44-33-3
Utah
includes taxes imposed on both the land upon which the home is situated and on the structure of the home itself, whether classified as real property or personal property taxes Utah Code 59-2-1202