How did Senate Bill 226 change the Kansas Homestead Property Tax Refund starting July 1, 2000?

Plain-English summary

The 2000 Legislature's Senate Bill 226 made three changes to the Kansas Homestead Property Tax Refund, effective July 1, 2000:

1. Income definition. Eligibility depends partly on the claimant's income. 'Income' now includes all payments under the federal Social Security Act except disability payments -- so Social Security disability payments no longer count against a claimant (previously all Social Security payments were included).
2. Dispute procedure. A disputed refund claim is now first considered through the Department's informal conference procedure, rather than being appealed directly to the Board of Tax Appeals.
3. Late filing. The Director of Taxation may extend the filing time or accept a late claim for good cause, provided the claim is filed within four years of the original deadline.

The homestead refund helps qualifying Kansas homeowners (generally older, disabled, or lower-income claimants) recover part of the property tax on their home.

What this means for you

If you claim the Kansas Homestead Property Tax Refund, Social Security disability payments no longer count as income against your eligibility as of July 1, 2000, a disputed claim now goes through an informal conference first, and you may be able to file a late claim for good cause within four years of the deadline.

Common questions

Q: Do Social Security disability payments count as income for the homestead refund now?
A: No. As of July 1, 2000, income for homestead purposes includes all Social Security Act payments except disability payments.

Q: How long do I have to file a late homestead claim?
A: The Director may accept a claim filed for good cause within four years of the original filing deadline.

Citations and references

• 2000 Senate Bill 226 (Kansas Homestead Property Tax Refund amendments effective July 1, 2000)

Subject

Changes To The Kansas Homestead Property Tax Refund Law

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 00-10

Original ruling text

Notice
Notice Number: 00-10
Tax Type: Homestead Property Tax Refunds
Brief Description: Homestead Property Tax Refund Law Changes -- Senate Bill 226 from 2000
Legislative Session
Keywords:
Approval Date: 09/19/2000

Body:
Office of the Secretary
Kansas Department of Revenue

                                                NOTICE 00-10


                       Changes To The Kansas Homestead Property Tax Refund Law

The 2000 Kansas Legislature enacted Senate Bill 226, which includes three changes to the Kansas law governing
Homestead Property Tax Refunds. These changes are effective July 1, 2000.

A claimant’s qualification for the Homestead Property Tax Refund is based, in part, on his or her income. Before the
change in the law, “income” for homestead purposes, included “all payments received under the federal social security
act…” Under the new law, income does not include Social Security disability payments. The new law includes “all
payments received under the federal social security act except disability payments…”

The bill also changes the manner in which disputed claims for refund are resolved. Under prior law, disputed claims
were appealed directly to the Board of Tax Appeals. Now, disputed claims will first be considered under the
Department of Revenue’s informal conference procedure.

Finally, the bill expands the provision dealing with extensions of time to file a homestead refund claim. Under the
new law, the director of taxation may extend the time for filing any Homestead claim or accept a claim filed after the
filing deadline when good cause exists. The claim must be filed within four years of the original filing deadline to be
eligible for the refund.

To obtain additional copies of this or any other notice call the Kansas Department of Revenue’s voice mail forms
request line at (785) 296-4937 or download them from our web site: www.ink.org/public/kdor. If you have any
questions about this notice or the Kansas Homestead Property Tax Refund program, please contact our Taxpayer
Assistance Center.
Taxpayer Assistance Center
Docking State Office Building
915 SW Harrison St., 1st Floor
Topeka, KS 66625-0001
In Topeka call: 368-8222
Outside Topeka call toll free: 1-877-526-7738
Fax: (785) 291-3614

Date Composed: 09/19/2000 Date Modified: 10/09/2001

                                              Return to KSA Listing