Residential Property Tax Relief Programs in Kansas

Historically, Kansas has implemented residential property tax relief programs to help low-income, senior, and disabled veteran taxpayers. This article reviews the three programs currently available.

Property Tax Relief Program Overview

The method to determine income amounts for property tax relief programs are provided for in statute. The house valuation limits are fixed. When calculating a household income, 50.0 percent of Social Security and Supplemental Security Income is included. Social Security disability, Supplemental Security Income disability, railroad disability, and veteran disability income are not included in household income. The income and valuation amounts listed below are for the 2023 tax year.

While an eligible taxpayer qualifies for multiple property tax relief programs, such taxpayer may receive only one benefit.

Homestead Property Tax Refund

The Homestead Property Tax Refund, enacted in 1970, is available to Kansans with a household income of $40,500 or less and who have both lived in Kansas and meet one of the following criteria for the entire year:

• Is aged 55 or older;
• Is blind or totally and permanently disabled; or
• Has a dependent child under the age of 18 who lived with the taxpayer.

So long as the home’s value does not exceed $350,000, the taxpayer can receive a refund up to $700 on the property tax paid on the home. In tax year 2020, the Kansas Department of Revenue issued $7,422,506 in Homestead Property Tax Refunds to 58,485 homeowners, resulting in an average refund of $126.

SAFESR Property Tax Relief

The SAFESR program, enacted in 2008, is available to Kansas residents who for the entire year:

• Owned and occupied a home in Kansas;
• Were 65 years or older; and
• Had a household income of $23,700 or less.

So long as the home’s value did not exceed $350,000, the taxpayer is eligible for a refund equal to 75 percent of the year’s general property tax to be paid. In tax year 2020, the Kansas Department of Revenue issued $7,894,606 in SAFESR refunds to 6,262 homeowners, resulting in an average refund of $1,260.

Senior or Disabled Veteran Property Tax Refund

The Senior or Disabled Veteran (SVR) program, enacted in 2022, is available to Kansas residents who for the entire year:

• Owned and occupied a home in Kansas;
• Were 65 years or older or a disabled veteran; and
• Had a household income of $53,600 or less.

So long as the home’s value did not exceed $350,000 in their base year, the taxpayer can receive a refund in the amount of the difference between the current year and base year tax amount. Data is not yet available for this program.