2011 Kansas Code
Chapter 79. - TAXATION
Article 45. - HOMESTEAD PROPERTY TAX REFUNDS
79-4508 Same; amount of claim, computation; determination of amount of claim by department.
79-4508. Same; amount of claim, computation; determination of amount of claim by department. (a) Commencing in the tax year beginning after December 31, 2005, the amount of any claim pursuant to this act shall be computed by deducting the amount computed under column (2) from the amount of claimant's property tax accrued and/or rent constituting property tax accrued.
(1) (2) Claimants household Deduction from property tax accrued income and/or rent constituting At least But not more than property tax accrued
$0 $6,000 $0 6,001 7,000 4% 7,001 16,000 4% plus 4% of every $1,000, or fraction thereof, of income in excess of $7,001 16,001 27,000 40% plus 5% of every $1,000, or fraction thereof, of income in excess of $16,001 27,001 27,600 95%
(b) The director of taxation shall prepare a table under which claims under this act shall be determined. The amount of claim for each bracket shall be computed only to the nearest $1.
(c) The claimant may elect not to record the amount claimed on the claim. The claim allowable to persons making this election shall be computed by the department which shall notify the claimant by mail of the amount of the allowable claim.
(d) In the case of all tax years commencing after December 31, 2004, the upper limit threshold amount prescribed in this section, shall be increased by an amount equal to such threshold amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) of the federal internal revenue code for the calendar year in which the taxable year commences.
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