Kansas Administrative Regulations

Regulation Number:92-22-32
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Homestead Tax Relief
Tax Type:Homestead Property Tax Refunds
Brief Description:Homestead; charges for services, furniture, personal property, etc.
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92-22-32 Homestead; charges for services, furniture, personal property, etc. In computing gross rent, the amount of rent which is attributable to services, furniture, personal property, etc., is the fair retail value of such item or service and not the cost of such item or service to the landlord. The fair retail value of such items or services is their cost to the landlord plus a proportionate share of the overall profit earned from the rental of that homestead by the landlord. (Authorized by K.S.A. 1976 Supp. 79-4510; effective Feb. 15, 1977.)