Does Kansas law require a Homestead taxpayer to sign the Certificate of Eligibility in the county's presence, so that a power-of-attorney form is needed?

Plain-English summary

A county office wrote to the Department about the Homestead Certificate of Eligibility — the certificate a homestead owner uses to have the state pay part of their property taxes in advance of the annual homestead refund. The office said the number of certificates had grown sharply, and because it required each Homestead taxpayer "to sign the Certificate of Eligibility in our presence," this created a hardship for homebound elderly or disabled citizens. It asked the Department to approve a limited power-of-attorney form so someone could sign on the taxpayer's behalf. The Department declined, explaining that the form is unnecessary because the statute does not require in-person signing in the first place.

The Department quoted the controlling statute, K.S.A. 79-4521, at length. That statute lets a person who owns a homestead (as defined by K.S.A. 79-4502) and who will be entitled to a property tax refund apply to the county clerk for a certificate of eligibility, present it to the county treasurer, and pay reduced first-half taxes — assigning the eventual refund to the county. The statute provides that "[t]he certificate shall be signed by the county clerk and the person making application therefor," and that the applicant must also assign the refund to the county on the certificate.

The Department's key observation: "Your letter notes that you require the Homestead taxpayer to sign the Certificate of Eligibility in your presence. The statute, however, does not impose such a requirement. As a result, the use of a power-of-attorney form appears to be unnecessary, and we therefore must decline to approve its use." In other words, the in-person-signing requirement was the county's own added practice; since the law only requires the applicant's signature (not a signature witnessed at the office), a power of attorney to work around that practice was not needed.

What this means for you

County clerks and treasurers

The Homestead Certificate of Eligibility statute (K.S.A. 79-4521) requires the certificate to be signed by the county clerk and by the applicant, but it does not require the applicant to sign in the county's physical presence. If an in-person requirement is causing hardship for homebound taxpayers, the requirement is a matter of local practice, not statute.

Homebound elderly or disabled homestead owners

Because the statute does not mandate signing in the county office, arrangements to accommodate a signature obtained elsewhere may be workable without a special power-of-attorney form — the Department viewed such a form as unnecessary here.

Reading the requirement correctly

This opinion is a reminder to check whether a procedural hurdle is actually required by law before building a workaround for it. The Department resolved the request by pointing to what the statute does — and does not — require.

Common questions

Q: Did the Department approve the power-of-attorney form?
A: No. It found the form unnecessary and declined to approve it.

Q: Does K.S.A. 79-4521 require the taxpayer to sign the certificate in the county's presence?
A: No. The statute requires the certificate to be signed by the county clerk and the applicant, but it does not require the applicant to sign in the county's presence.

Q: Why did the office think a power of attorney was needed?
A: Because of its own practice of requiring taxpayers to sign in the office — a practice not mandated by the statute — which was difficult for homebound elderly or disabled taxpayers.

Citations and references

• K.S.A. 79-4521 — governs the Homestead Certificate of Eligibility: application to the county clerk, the certificate being signed by the clerk and the applicant, assignment of the refund to the county, and related county and state duties. It does not require the applicant to sign in the county's presence.
• K.S.A. 79-4502 — defines "homestead" for purposes of the property tax refund provisions referenced in K.S.A. 79-4521.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: O-1999-09

Original ruling text

Opinion Letter

Body:

Office of Policy & Research

March 4, 1999

XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX
XXXXXXXXXX

Re: Power of Attorney For Homestead Certificate of Eligibility

Dear Ms. XXXXX

Your correspondence of January 8, 1999, has been referred to my attention. Its contents are duly noted. Your letter states, in pertinent part, as follows:

The number of Homestead certificates processed in December 1998 was substantially higher than in December 1997. We anticipate this trend will continue.

Since we require the Homestead taxpayer to sign the Certificate of Eligibility in our presence, this creates a problem for homebound elderly or disabled citizens.

If you would approve our use of this limited power-of-attorney form, it would help us provide better service to our Homestead-eligible taxpayers.

The use of Certificates of Eligibility is controlled by K.S.A. 79-4521. The statute provides as follows:

79-4521. Assignment of refund claim in lieu of payment of taxes; application for certificate of eligibility; duties of county officials; state payment to counties; payment of taxes in excess of claim. (a) Beginning in 1992 and in each succeeding year, any person who owns a homestead, as defined by K.S.A. 79-4502, and amendments thereto, and who will be entitled to claim a refund of property taxes under the provisions of article 45 of chapter 79 of the Kansas Statutes Annotated, may make application to the county clerk of the county in which the homestead is located for a certificate of eligibility for such refund and present such certificate to the county treasurer on or before the time prescribed for the payment of the first half of taxes levied on such homestead in the current year in lieu of paying that portion of such taxes which equals the amount of the homestead property tax refund received by the claimant for taxes levied in the preceding year up to the amount of the first half of the property taxes due. Any person making an application shall present such proof as to eligibility for the refund as prescribed in rules and regulations adopted by the secretary of revenue. If the county clerk is satisfied that such person will be eligible for a refund, the county clerk shall make out a certificate of eligibility for such person on a form prescribed by the secretary of revenue. The certificate shall be signed by the county clerk and the person making application therefor. An eligible applicant shall also assign, in a space provided on the certificate, the refund to the county to pay the taxes on the applicant’s homestead for the year in which such application is made.
(b) The county treasurer shall send daily a copy of each certificate of eligibility to the director of taxation. After receiving a claim of any claimant who has obtained a certificate of eligibility under this section, the director shall examine the same, and if the claim is valid, the director of accounts and reports shall draw a warrant in favor of the county in which claimant’s homestead is located upon a voucher approved by the director of taxation in the amount of the allowable claim for refund. Sufficient information to identify the claimant shall be directed to the county treasurer with each warrant. Any taxes levied in any year on the homestead of any claimant who has obtained the certificate of eligibility herein provided for in excess of the amount paid to the county by the state and by the claimant on or before December 20 of such year shall be paid by the claimant on or before June 20 of the succeeding year. (Emphasis added.)

Your letter notes that you require the Homestead taxpayer to sign the Certificate of Eligibility in your presence. The statute, however, does not impose such a requirement. As a result, the use of a power-of-attorney form appears to be unnecessary, and we therefore must decline to approve its use.

Though not the response for which you hoped, I trust this information is of assistance. If I can be of further service, please feel free to contact me.

Sincerely,

Jim Weisgerber
Attorney
Tax Specialist

JW:jw

Date Composed: 03/23/1999 Date Modified: 10/10/2001

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