Kansas Property Tax Relief for Low Income Seniors
SAFESR Spreadsheet - Automatically determine which claim results in the greater refund, Homestead or SAFESR. Spreadsheet is in Excel, and may not work with versions 2003 and older.
These questions and answers apply to the 2019 claim.
SAFESR is a property tax refund program that is administered under the provisions of the Kansas Homestead Act (property tax refund) by the Kansas Department of Revenue. SAFESR is also referred to as, "Kansas Property Tax Relief for Low Income Seniors".
An individual that is a Kansas resident that lives in Kansas for all of 2019, who owned and occupied a home in Kansas during 2019, who was aged 65 years or older for all of 2019 (born before January 1, 1954) and who had a "household income" of $20,300 or less in 2019 shall qualify for a SAFESR refund.
The refund is 75% of the 2018 general property tax paid or to be paid - as shown of the 2019 real estate tax statement for the residence in which the claimant lived in 2019. The 2019 property tax consists of the 1st half which is due Dec. 20, 2019 and the 2nd half which is due May 10, 2020. The 2019 property tax is the total of both the 1st and 2nd half taxes.
Yes, the first half of the general property taxes must be timely and actually paid.
No, while there is no limit as to the amount of the SAFESR refund, the appraised value of the residence cannot exceed $350,000. SAFESR claimants with a 2019 general property tax of $936 or more will receive a SAFESR refund in excess of $700 ( $936 X .75 = $702).
No, the appraised value of the home cannot exceed $350,000 in order to receive a SAFESR refund.
Income for SAFESR purposes is the same as "household income" for Homestead refund purposes. It is generally all income - taxable and nontaxable - received by all household members during 2019 - TO INCLUDE 100% of Social Security Benefits received.
"Household Income" DOES NOT INCLUDE:
- Social Security Disability payments,
- SSI Disability payments,
- Railroad Disability payments or,
- Veterans Disability payments.
"Household Income" DOES NOT INCLUDE: Social Security payments received by a person who, prior to attaining full retirement age (66 years) received social security disability payments. In other words - persons receiving social security disability payments prior to attaining full retirement age (age 66) will be able to continue to exclude all social security payments received after obtaining 66 years of age - from Household Income - for both Homestead and SAFESR purposes. For those individuals who filed a Homestead claim in prior years with the Kansas Department of Revenue on the basis of a disability, and received a Homestead refund, the department has on file all documentation with regard to the disability. Those claimants who are filing a Homestead or SAFESR refund for the first time and are wanting to exclude from Household Income Social Security payments will need to file Form DIS (which can be found in the Homestead Booklet or online on the Homestead page) or file a copy of their Social Security Disability Letter with their refund claim, establishing their disability with Kansas Department of Revenue.
No, a claimant may receive either a Homestead or a SAFESR refund but not both.
Yes, those who qualify for a SAFESR refund should also complete a Homestead refund claim in order to determine which refund claim will give them the largest refund. Once, it is determined which claim would provide the largest refund - FILE ONLY ONE REFUND CLAIM - either the SAFESR (K-40PT) or the Homestead (K-40H) - BUT NOT BOTH.
SAFESR claimants with a 2019 general property tax of $934 or more will receive a SAFESR refund in excess of $700 ( $934 X .75 = $701). Thus, those eligible for a SAFESR refund that have a property tax bill less than $934 should also complete a Homestead claim for refund comparison purposes.
Yes, the Kansas Department of Revenue free software found at www.webtax.org will automatically generate the largest refund (either SAFESR or Homestead).
Anyone wanting to file a Homestead OR SAFESR refund may use the Kansas Department of Revenue’s free software.
If you are filing a Kansas Homestead or SAFESR claim you must have a PIN (Personal Identification Number) or Access code. Your PIN/Access code is last year's refund amount or a seven digit number that can be found on the mailing label of the Kansas Homestead Booklet mailed to you this year. If you did not receive a Kansas Homestead Booklet, you may call 785-296-6993 to obtain a PIN.
If you are a first time filer for the Homestead or SAFESR claim, you may file electronically using the free software and no PIN/access code is needed.
Yes you may. There is no requirement that you had to live in the home all year long. However, your SAFESR refund will be limited to 75 percent of the 2019 property tax prorated for the period in which you lived in your home. You may not claim a SAFESR refund for the period of time you were a renter or were residing in a nursing home, boarding house, etc.
Yes. The "decedent box" on Form K-40PT should be checked. See the Homestead instructions for required enclosures (copy of death certificate, Form RF-9, etc.).
Yes. The "decedent box" on Form K-40PT should be checked and the actual refund amount will be prorated based on the decedent's date of death. See the Homestead instructions for required enclosures (copy of death certificate, Form RF-9, etc.).
Complete form K-40PT - which is available from the Kansas Department of Revenue forms order line - 785-296-4937 or on the Homestead forms page. The K-40PT Form and instructions are part of the Kansas Homestead booklet.
The Form K-40PT may be filed with the Kansas Department of Revenue anytime between January 1 and April 15.
Kansas Homestead Claim, Kansas Department of Revenue, PO Box 750260, Topeka, KS 66675-0260.
Yes, form K-40PT allows the claimant to check a "Refund Advancement Program" box.
When a claimant checks the "Refund Advancement Program" box on the Form K-40PT, it authorizes the Kansas Department of Revenue to advise the County Treasurer of the county where the claimant resides that the claimant is eligible for an advancement. For example, a SAFESR claimant completes the Form K-40PT and checks the "Refund Advancement Program" box, and files it with the Kansas Department of Revenue between January 1, and April 15, 2020. Assume that the claimant is due a $1,000 SAFESR refund for 2019. Once the department receives and processes the Form K-40PT refund request, the department will issue a $1,000 refund check to the claimant. The department will also notify the County Treasurer in the County in which the claimant resides that the claimant is entitled to an advancement - in essence a loan - of up to $1,000 to be applied toward the payment of the 1st half of the 2020 property tax. The County Treasurer will reduce the claimant's 1st half of the 2020 property tax by $1,000 or the amount of the property tax, whichever is less. For example, if the claimant's 1st half of the property tax is $800, the County Treasurer will receive $800 from the Kansas Department of Revenue. Again, this is a loan - in essence the department has paid the 1st half of the 2020 property tax. The claimant then owes the Kansas Department of Revenue $800. The department will reduce the claimant's potential 2020 SAFESR (filed between January, 1 and April 15, 2020) refund by $800. The claimant will want to file a 2020 SAFESR refund claim, and the department will reduce any potential refund by $800 as repayment for the $800 advanced to the County Treasurer for payment of the 1st half of the 2020 general property taxes.
Yes. You may file a SAFESR refund claim between Jan. 1, 2020 and April 15, 2020 even though you elected on the 2018 Homestead return to receive an advancement to apply against the 1st half of the 2019 property tax. The Kansas Department of Revenue will reduce the 2019 SAFESR refund (filed between Jan. 1, 2020 and April 15, 2020) by the amount of the 2018 Homestead Advancement. If the SAFESR refund is more than the amount owed the Kansas Department of Revenue for the Advancement, a refund check for the balance will be issued. If the SAFESR refund is less than the amount owed the Kansas Department of Revenue for the Advancement, a bill requesting payment will be issued.
No, do not submit copies of your property tax statements to the Kansas Department of Revenue. Keep a copy in your records, as the department reserves the right to request a copy of the property tax statement at a later date - if needed.
Yes, the SAFESR refund claim may be filed electronically by either a paid practitioner or a volunteer using Fed/State efile program or, by using the Kansas Department of Revenue's own electronic filing option - found at www.webtax.org.
Yes, SAFESR refund claims which are electronically filed may be directly deposited to the claimant's bank account.