Kansas Administrative Regulations

Regulation Number:92-22-23
Agency Title: KANSAS DEPARTMENT OF REVENUE
Article Title: Homestead Tax Relief
Tax Type:Homestead Property Tax Refunds
Brief Description:Computation of amount of claim; rental and ownership of a homestead during the same calendar year.
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92-22-23. Computation of amount of claim; rental and ownership of a homestead during the same calendar year. (a) If a claimant owns a homestead and the claimant and the claimant’s household occupy the homestead for a portion of a calendar year and for the remainder of the calendar year rent and occupy another homestead, the claim for relief granted under the homestead property tax refund act shall be computed by adding together the following:
(1) The property taxes accrued for that portion of the calendar year the claimant and the claimant’s household occupied the owned homestead; and
(2) the rent constituting property taxes accrued for that portion of the year the claimant and the claimant’s household occupied the rented homestead.
(b) The sum of property taxes accrued and rent constituting property taxes accrued shall not exceed the amount allowed by K.S.A. 79-4509, and amendments thereto. (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4508; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended April 19, 2002.)