How is household income defined for the Kansas property tax refund for seniors and disabled veterans?

Plain-English summary

2025 House Bill 2231 amended K.S.A. 2024 Supp. 79-4508a to define "household income" for the Kansas property tax refund program for seniors (65+) and disabled veterans — the claim filed on Form K-40SVR.

• New definition (K.S.A. 79-4508a(b)(3)). For tax year 2025 and all years after, "household income" means the total Kansas adjusted gross income (Kansas AGI) of all persons in the household during the calendar year while they are members of the household.
• Practical effect. Kansas AGI is computed on a Kansas income tax return, so all household members may need to prepare a pro forma Kansas return — even if they aren't otherwise required to file — just to determine eligibility for this refund.
• The program. K.S.A. 79-4508a refunds property tax paid in the current year that exceeds what was paid in the base year (set under the statute). To qualify, the claimant's household income must be at or under the limit, which gets an annual cost-of-living adjustment: $56,450 for calendar year 2024 and $58,041 for calendar year 2025.
• Scope of the change. The Kansas-AGI household-income definition applies only to the K-40SVR claim for claim years 2025 and beyond. It does not change how household income is figured for the other two relief programs for claim year 2025: the Homestead claim (Form K-40H) and the SAFESR (Selective Assistance For Effective Senior Relief) claim (Form K-40PT).

What this means for you

Seniors (65+) and disabled veterans filing the K-40SVR

• Your eligibility now turns on the combined Kansas AGI of everyone in your household — not just your own income.
• You (and other household members) may have to prepare a Kansas return even if you don't normally file, to establish each person's Kansas AGI.
• Watch the income ceiling, which rises yearly: $58,041 for 2025 (up from $56,450 for 2024).

Tax preparers

• For a K-40SVR claim, gather each household member's Kansas AGI; a pro forma return may be needed for non-filers.
• Don't apply this Kansas-AGI household-income rule to K-40H (Homestead) or K-40PT (SAFESR) claims for 2025 — those are unchanged by this legislation.

Common questions

Q: What counts as household income now?
A: For tax year 2025 and after, the total Kansas adjusted gross income of all persons in the household during the calendar year.

Q: Which claim does this apply to?
A: The K-40SVR (Kansas Property Tax Relief Claim for Seniors and Disabled Veterans), for claim years 2025 and beyond.

Q: What is the income limit?
A: It is cost-of-living adjusted each year — $56,450 for calendar year 2024 and $58,041 for calendar year 2025.

Q: Does this change the Homestead (K-40H) or SAFESR (K-40PT) claims?
A: No. For claim year 2025, the way household income is figured on the K-40H and K-40PT is unchanged.

Citations and references

• House Bill 2231 (2025), Section 11 — amends K.S.A. 2024 Supp. 79-4508a to define "household income."
• K.S.A. 79-4508a — property tax refund program for seniors 65+ and disabled veterans; refunds current-year property tax exceeding the base-year amount; income limit is cost-of-living adjusted ($56,450 for CY 2024; $58,041 for CY 2025).
• K.S.A. 79-4508a(b)(3) — "household income" = total Kansas adjusted gross income of all household members in the calendar year, for tax year 2025 and after.
• Forms: K-40SVR (this program); K-40H (Homestead) and K-40PT (SAFESR) household-income calculation unchanged for claim year 2025.
• Effective: tax year 2025 and beyond (K-40SVR claim years 2025+).

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 25-05

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 25-05

                HOUSEHOLD INCOME FOR PROPERTY TAX RELIEF CLAIMS
                      FOR SENIORS AND DISABLED VETERANS

                                      (JULY 3, 2025)



  During the 2025 Legislative Session, House Bill 2231 was passed and signed into law.

Section 11 of the Bill amends K.S.A. 2024 Supp. 79-4508a, which addresses property tax relief
claims for seniors and disabled veterans, to define the term "household income".

   K.S.A. 79-4508a establishes a property tax refund program for seniors 65 and over and

disabled veterans. The program allows certain seniors and disabled veterans to receive a refund
for property tax paid in the current year that is more than the amount paid in the base year (which
has been determined in accordance with the statute).

   To qualify for this program a claimant's household income for the year in which the claim is

filed must be $56,450 or less for calendar year 2024. Note that a cost-of-living adjustment is made
to the household income limitation each year. For calendar year 2025 the income limitation will
be $58,041. Section 11 of the Bill amends K.S.A. 79-4508a(b), a definitional section, to add
paragraph (3) which provides:

         (3) For tax year 2025, and all tax years thereafter, "household income" means the
   total Kansas adjusted gross income of all persons of a household in a calendar year
   while members of such household.

   Kansas adjusted gross income is calculated when completing a Kansas individual income tax

return. As a result, it may be necessary for all members of a household to prepare a pro forma
Kansas individual income tax return, regardless of whether they are required to file a Kansas
income tax return, before eligibility for this property tax refund can be determined.

  To claim a refund under this program, complete Form K-40SVR, Kansas Property Tax Relief

Claim for Seniors and Disabled Veterans.

   Kansas also provides two other property tax relief programs that were not changed by this

legislation. One, referred to simply as a homestead property refund claim, is submitted on Form
K-40H, Kansas Homestead Claim. The other, referred to as a SAFESR (Selective Assistance For
Effective Senior Relief) claim, is submitted on Form K-40PT, Kansas Property Tax Relief Claim
for Low Income Seniors. The use of Kansas Adjusted Gross Income as household income is only
applicable to claims made on the K-40SVR, Kansas Property Tax Relief Claim for Seniors and
Disabled Veterans for claim years 2025 and beyond. Please note that 2025 legislation does not

change in the way in which household income is determined on the K-40H, Kansas Homestead
Claim and the K-40PT, Kansas Property Tax Relief Claim for Low Income Seniors for claim year
2025.

                               TAXPAYER ASSISTANCE

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

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