How did 2024 changes affect who qualifies for the Kansas homestead property tax refund?

Plain-English summary

Kansas Notice 24-10 explains changes to the Kansas homestead property tax refund program (K.S.A. 79-4501 et seq.) made by 2024 House Bill 2760, a broad bill affecting veterans and military members. Section 74 of the bill amended the definitions in K.S.A. 79-4502 that determine who can claim the refund and how income is counted:

• "Income." The definition no longer includes a military veteran's disability "compensation." Previously it excluded a veteran's disability "pensions." Excluding disability compensation from counted income can help more veterans qualify.
• "Claimant." The language about the surviving spouse of a military member was reworded for clarity. The Department notes this does not change who qualifies as a surviving spouse.
• "Disabled veteran." The definition was updated. After the amendment, a "disabled veteran" is a Kansas resident who (1) served in the active military, naval, air, or space service and was discharged or released under an honorable discharge or a general discharge under honorable conditions; (2) received a disability incurred or aggravated in the line of duty; and (3) has a service-connected evaluation of 50% or more under 38 U.S.C. 1101 et seq. or 10 U.S.C. 1201 et seq.

The amendments are effective July 1, 2024 and apply to homestead property tax refund claims filed for 2024.

What this means for you

Veterans and their surviving spouses claiming the homestead refund

• If you receive military veteran's disability compensation, that compensation is no longer counted as "income" when figuring your eligibility for the homestead property tax refund on 2024 claims.
• The updated "disabled veteran" definition requires Kansas residency, a qualifying discharge, a line-of-duty disability, and a service-connected evaluation of 50% or more.
• The surviving-spouse rule was only reworded for clarity -- if you qualified before, the change does not disqualify you.

Common questions

What program does this affect? The Kansas homestead property tax refund program under K.S.A. 79-4501 et seq.

What changed about counted income? A military veteran's disability compensation is no longer included in "income" (the prior wording excluded disability pensions).

What is the new "disabled veteran" definition? A Kansas resident with a qualifying discharge, a line-of-duty disability, and a service-connected evaluation of 50% or more under 38 U.S.C. 1101 et seq. or 10 U.S.C. 1201 et seq.

When does this apply? Effective July 1, 2024, for homestead property tax refund claims filed for 2024.

Citations and references

• House Bill 2760 (2024) -- Section 74 amended the homestead property tax refund definitions.
• K.S.A. 79-4501 et seq. -- the Kansas homestead property tax refund program.
• K.S.A. 79-4502 -- definitions for the program, including "income," "claimant," and "disabled veteran," as amended.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 24-10

Original ruling text

Policy and Research
109 SW 9th Street
Phone: 785-368-8222
PO Box 3506
Fax: 785-296-1279
Topeka KS 66601-3506
www.ksrevenue.gov
Mark A. Burghart, Secretary
Laura Kelly, Governor

NOTICE 24-10

CHANGES TO HOMESTEAD PROPERTY TAX REFUNDS

(JULY 1, 2024)

During the 2024 Legislative Session House Bill 2760 was passed and signed into law. The Bill makes numerous changes, to multiple statutes, concerning veterans and military. Among these changes are amendments to the Kansas homestead property tax refund program found in K.S.A. 79-4501 et seq.

Section 74 of the Bill amends K.S.A. 79-4502, which defines various terms used for homestead property tax refund purposes.

Subsection (a), which defines the term "income", is amended to provide income does not include military veteran's disability "compensation". Prior to amendment, the definition provided income did not include a military veteran's disability "pensions".

Subsection (e), which defines the term "claimant", is amended regarding the surviving spouse of a military member. While the reworded language provides clarification, it does not change a person's qualification as a surviving spouse.

Subsection (i), which defines the term "disabled veteran", is amended to update, and clarify, the meaning of the term. After amendment, the subsection provides:

(i) "Disabled veteran" means a person who is a resident of Kansas and who:
(1) Served in the active military, naval, air or space service and who was discharged or released therefrom under an honorable discharge or a general discharge under honorable conditions;
(2) received a disability that was incurred or aggravated in the line of duty in the active military, naval, air or space service; and (3) has a service-connected evaluation percentage equal to or greater than 50%, pursuant to 38 U.S.C. § 1101 et seq. or 10 U.S.C. § 1201 et seq.

The amendments are effective July 1, 2024, and will apply to homestead property tax refund claims filed for 2024.

TAXPAYER ASSISTANCE

Additional copies of this notice, forms or publications are available from our website, www.ksrevenue.gov. If you have questions about this Notice, please contact:

Taxpayer Assistance Center
Kansas Department of Revenue
Scott Office Building, 1st Floor
120 SE 10th Ave
P. O. Box 3506
Topeka, KS 66601-3506
Phone: 785-368-8222
Fax: 785-291-3614