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KS Notice 12-14 Kansas Homestead Property Tax Refund 2012-07-01

Can Kansas renters still claim the homestead property tax refund after HB 2117?

Short answer: Kansas Notice 12-14 explains that 2012 House Bill 2117 repealed the homestead property tax refund for renters. Kansas law provides a partial refund of property taxes paid by low-income homeowners who are elderly, disabled, or have dependents under 18, and by disabled veterans or surviving spouses of military personnel who died in the line of duty (the definition of a claimant is in K.S.A. 79-4502). The refund had also been available to renters, with 15% of rent treated as a deemed payment of property tax. Amendments in Sections 30 through 35 of the Bill provide that, as of January 1, 2013, only homeowners may claim a homestead property tax refund; renters no longer qualify. The last year renters may claim the refund is 2012. The notice bears no printed issue date; it is dated to mid-2012 by its position in the 2012 notice sequence (after Notice 12-01, June 11, 2012, and before Notice 12-15, July 19, 2012).

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This page answers the general question as of 2012. Ezel answers yours, under current Kansas tax law, with citations.

Currency note: this ruling is from 2012
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Kansas Department of Revenue Notice: public guidance the Department issues to explain Kansas tax law, most often a newly enacted statute. It states the Department's general interpretation and administration of the law; it does not have the force of law and is not a private ruling issued to any one taxpayer. It reflects the statutes, regulations, and rates in effect on its issue date and may since have been amended or superseded by a later notice or law change, so confirm it is still current before relying on it. Kansas state and local sales and use taxes are administered centrally by the Department, so there is no self-collected home-rule city tax outside its scope. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Kansas Notice 12-14 explains that 2012 House Bill 2117 ended the homestead property tax refund for renters.

The refund. Kansas law provides a partial refund of property taxes paid by low-income homeowners who are elderly, disabled, or have dependents under 18, and by disabled veterans or surviving spouses of military personnel who died in the line of duty. The definition of a "claimant" and the requirements are in K.S.A. 79-4502. The refund had also been available to renters, with 15% of rent treated as a deemed payment of property tax.

The change. Amendments in Sections 30 through 35 of the Bill provide that, as of January 1, 2013, only homeowners may claim a homestead property tax refund. On and after January 1, 2013, renters no longer qualify and may not claim the refund.

Last year for renters. The last year for which renters may claim a homestead property tax refund is 2012.

Date note. The notice bears no printed issue date; it is dated to mid-2012 by its position in the 2012 notice sequence (after Notice 12-01, June 11, 2012, and before Notice 12-15, July 19, 2012).

What this means for you

Renters

  • Tax year 2012 is the last year renters may claim the homestead property tax refund.
  • Beginning January 1, 2013, renters no longer qualify.

Homeowners

  • Homeowners meeting the K.S.A. 79-4502 claimant requirements (elderly, disabled, with a young dependent, or a qualifying disabled veteran or surviving spouse) continue to be eligible.

Tax preparers

  • Do not file renter homestead claims for 2013 or later; confirm homeowner eligibility going forward.

Common questions

Can renters still claim the homestead refund? No -- as of January 1, 2013, only homeowners may claim it.

What was the last year for renters? Tax year 2012.

How were renters previously treated? 15% of rent was treated as a deemed payment of property tax.

Do homeowners still qualify? Yes, if they meet the K.S.A. 79-4502 claimant requirements.

Citations and references

  • K.S.A. 79-4502 -- defines a homestead refund "claimant" and the requirements.
  • Sections 30-35 of 2012 House Bill 2117 -- limit the homestead property tax refund to homeowners as of January 1, 2013, ending renter eligibility.

Source

Original ruling text

Policy & Research Phone: 785-296-3081
915 SW Harrison St FAX: 785-296-7928
Topeka KS 66612-1588 www.ksrevenue.org
Nick Jordan, Secretary Department of Revenue Sam Brownback, Governor
Richard Cram, Director

                                    NOTICE 12-14

            HOMESTEAD PROPERTY TAX REFUNDS FOR RENTERS REPEALED

  Kansas law provides a partial refund of property taxes paid by low income homeowners

who are elderly, disabled, or have dependents under the age of 18 living with them. The refund
is also available to low income homeowners who are disabled veterans or spouses of military
personnel who died in the line of duty. The definition of a "claimant" and the specific
requirements which must be met can be found in K.S.A. 79-4502.

 In addition to homeowners the refund has been available to renters, with 15% of the rent

being treated as a deemed payment of property tax.

 During the 2012 Legislative Session House Bill 2117 was passed and signed into law.

Amendments made in Sections 30 through 35 of the Bill provide that as of January 1, 2013, only
homeowners may claim a homestead property tax refund. On and after January 1, 2013, renters
no longer qualify and may not claim a homestead property tax refund.

 The last year for which renters may claim a homestead property tax refund is 2012.

                                Taxpayer Assistance

 Additional copies of this notice, forms or publications are available from our web site,

www.ksrevenue.org. If you have questions about homestead property tax refunds, please
contact:

                            Taxpayer Assistance Center
                           Kansas Department of Revenue
                           915 SW Harrison St., 1st Floor
                             Topeka, KS 66612-1588
                               Phone: 785-368-8222
                                Fax: 785-291-3614

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