Article

Homestead Property Tax Refunds

K.S.A. 79-4501— Homestead property tax refund act; title and purpose of act
K.S.A. 79-4502— Homestead property tax refund act; definitions
K.S.A. 79-4503— Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representative to make claim
K.S.A. 79-4504— Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim
K.S.A. 79-4505— Same; deadline for filing claim
K.S.A. 79-4506— Same; amount of claim may be applied by department against any outstanding tax liability of claimant or member of household
K.S.A. 79-4507— Same; only one claimant per household permitted
K.S.A. 79-4508— Amount of claim, computation; determination of amount of claim by department
K.S.A. 79-4508a— Alternative amount of claim; determination; definition; ineligibility for refund in certain circumstances
K.S.A. 79-4509— Maximum property tax refund
K.S.A. 79-4510— Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations
K.S.A. 79-4511— Same; information required in support of claim
K.S.A. 79-4512— Repealed
K.S.A. 79-4513— Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor
K.S.A. 79-4514— Repealed
K.S.A. 79-4515— Same; recipient of public funds for payment of taxes not eligible claimant
K.S.A. 79-4516— Same; claim disallowed if title to homestead received for purpose of making claim
K.S.A. 79-4517— Same; extension of time for filing claim; acceptance of claim after filing deadline
K.S.A. 79-4518— Repealed
K.S.A. 79-4519— Severability
K.S.A. 79-4520— Repealed
K.S.A. 79-4521— Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim
K.S.A. 79-4522— Owner not entitled to homestead refund, when
K.S.A. 79-4523— Payment of refund to county treasurer when property taxes on homestead delinquent
K.S.A. 79-4524— Reserved
K.S.A. 79-4530— Refund of property tax imposed on certain residential property, when
K.S.A. 79-4531— Same, appeals process