Kansas Statutes 79-4508a. Alternative amount of claim; determination
Terms Used In Kansas Statutes 79-4508a
- Claimant: means a person who has filed a claim under the provisions of this act and was, during the entire calendar year preceding the year in which such claim was filed for refund under this act, except as provided in Kan. See Kansas Statutes 79-4502
- Disabled veteran: means a person who is a resident of Kansas and has been honorably discharged from active service in any branch of the armed forces of the United States or Kansas national guard and who has been certified by the United States department of veterans affairs or its successor to have a 50% or greater permanent disability sustained through military action or accident or resulting from disease contracted while in such active service. See Kansas Statutes 79-4502
- Homestead: means the dwelling, or any part thereof, owned and occupied as a residence by the household and so much of the land surrounding it, as defined as a home site for ad valorem tax purposes, and may consist of a part of a multi-dwelling or multi-purpose building and a part of the land upon which it is built or a manufactured home or mobile home and the land upon which it is situated. See Kansas Statutes 79-4502
- Household: means a claimant, a claimant and spouse who occupy the homestead or a claimant and one or more individuals not related as husband and wife who together occupy a homestead. See Kansas Statutes 79-4502
- Household income: means all income received by all persons of a household in a calendar year while members of such household. See Kansas Statutes 79-4502
- Income: means the sum of adjusted gross income under the Kansas income tax act effective for tax year 2013 and thereafter without regard to any modifications pursuant to Kan. See Kansas Statutes 79-4502
- Property: includes personal and real property. See Kansas Statutes 77-201
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
(a) For tax year 2022, and all tax years thereafter, the amount of any claim pursuant to this section shall be computed by deducting the claimant‘s base year ad valorem tax amount for the homestead from the claimant’s homestead ad valorem tax amount for the tax year for which the refund is sought.
(b) As used in this section:
(1) “Base year” means the year in which an individual becomes an eligible claimant and who is also eligible for a claim for refund pursuant to this section. For any individual who would otherwise be an eligible claimant prior to 2021, such base year shall be deemed to be 2021 for the purposes of this act.
(2) “Claimant” means a person who has filed a claim under the provisions of this act and was, during the entire calendar year preceding the year in which such claim was filed for refund under this act, except as provided in Kan. Stat. Ann. § 79-4503, and amendments thereto, both domiciled in this state and was: (A) A person who is 65 years of age or older; or (B) a disabled veteran. The surviving spouse of a person 65 years of age or older or a disabled veteran who was receiving benefits pursuant to this section at the time of the claimant’s death shall be eligible to continue to receive benefits until such time the surviving spouse remarries.
(c) A claimant shall only be eligible for a claim for refund under this section if:
(1) The claimant’s household income for the year in which the claim is filed is $50,000 or less; and
(2) the appraised value of the claimant’s homestead for the base year is $350,000 or less.
The provisions of Kan. Stat. Ann. § 79-4522, and amendments thereto, shall not apply to a claim pursuant to this section. In the case of all tax years commencing after December 31, 2022, the upper limit household income threshold amount prescribed in this subsection 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.
(d) A taxpayer shall not be eligible for a homestead property tax refund claim pursuant to this section if such taxpayer has received for such property for such tax year either: (1) A homestead property tax refund pursuant to Kan. Stat. Ann. § 79-4508, and amendments thereto; or (2) the selective assistance for effective senior relief (SAFESR) credit pursuant to Kan. Stat. Ann. § 79-32,263, and amendments thereto.
(e) The amount of any claim shall be computed to the nearest $1.
(f) The provisions of this section shall be a part of and supplemental to the homestead property tax refund act.