Session Law

Identifying Information:L. 2001 ch. 057
Other Identifying Information:2001 Senate Bill 44
Tax Type:Homestead Property Tax Refunds
Brief Description:An Act relating to property taxation; concerning the administration of certain refunds thereof; amending K.S.A. 79-32,105, 79-4501 and 79-4521 and K.S.A. 2000 Supp. 79- 255 and 79-4504 and repealing the existing sections.
Keywords:


Body:

CHAPTER 57

SENATE BILL No. 44

(Amended by Chapter 167)


An Act relating to property taxation; concerning the administration of certain refunds

thereof; amending K.S.A. 79-32,105, 79-4501 and 79-4521 and K.S.A. 2000 Supp. 79-

255 and 79-4504 and repealing the existing sections.




Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 79-4501 is hereby amended to read as follows: 79-

4501. The title of this act shall be the homestead property tax refund act.

The purpose of this act shall be to provide ad valorem tax refunds to: (a)

Certain female persons of qualifying age who are the surviving spouses

of husbands who died during marriage, who own or rent their homestead,

so long as they remain unmarried; (b) certain persons other than persons

included under the provisions of (a) who are of qualifying age who own

or rent their homestead; (c) (b) certain persons who have a disability, who

own or rent their homestead; and (d) (c) certain persons other than per-

sons included under the provisions of (a), or (b) and (c) who have low

incomes and dependent children and own or rent their homestead.

Sec. 2. K.S.A. 2000 Supp. 79-4504 is hereby amended to read as

follows: 79-4504. Subject to the limitations provided in this act or the

provisions of K.S.A. 79-4530, and amendments thereto, as the case re-

quires, a claimant may claim property tax relief under the homestead

property tax refund act or the provisions of K.S.A. 79-4530, and amend-

ments thereto, with respect to property taxes accrued, and after audit by

the division of taxation with respect to homestead property tax refund

act, the allowable amount of such claim shall be paid, except as otherwise

provided in K.S.A. 79-4521, to the claimant from funds appropriated for

such purposes the income tax refund fund upon warrants of the director

of accounts and reports pursuant to vouchers approved by the director of

taxation or by any person designated by the claimant, but no warrant

issued hereunder shall be drawn in an amount of less than $5. No interest

shall be allowed on any payment made to a claimant pursuant to this act.

Sec. 3. K.S.A. 79-4521 is hereby amended to read as follows: 79-

4521. (a) Beginning in 1992 2001, and in each succeeding year, any person

who owns a homestead, as defined by K.S.A. 79-4502, and amendments

thereto, and who will be entitled to claim a refund of property taxes under

the provisions of article 45 of chapter 79 of the Kansas Statutes Anno-

tated, may make application to the county clerk of the county in which

the homestead is located for a certificate of eligibility for such refund and

the director of taxation shall issue a certificate of eligibility for refund to

each claimant who received a refund of property taxes under the home-

stead property tax refund act for the prior year. After the certificate has

been completed by the claimant and the county clerk of the county in

which the property is located, the claimant may present such certificate

to the county treasurer on or before the time prescribed for the payment

of the first half of taxes levied on such homestead in the current year in

lieu of paying that portion of such taxes the first half of taxes on the

claimant's homestead in the current year which equals the amount of the

homestead property tax refund received by the claimant for taxes levied

in the preceding year up to the amount of the first half of the property

taxes due. Any person making an application shall present such proof as

to eligibility for the refund as prescribed in rules and regulations adopted

by the secretary of revenue. If the county clerk is satisfied that such

person will be eligible for a refund, the county clerk shall make out a

certificate of eligibility for such person on a form prescribed by the sec-

retary of revenue. The certificate shall be signed by the county clerk and

the person making application therefor. An eligible applicant shall also

assign, in a space provided on the certificate, the refund to the county to

pay the taxes on the applicant's homestead for the year in which such

application is made.

(b) Prior to presenting the certificate to the county treasurer the

claimant shall sign the certificate, and shall also assign, in a space pro-

vided on the certificate, the refund to the county to pay the taxes on the

claimant's homestead for the year in which such certificate is issued. The

claimant shall then submit the certificate of eligibility to the county clerk

for review. The county clerk shall review the claim, based on proof of

eligibility as prescribed in rules and regulations adopted by the secretary

of revenue, to determine whether the claimant will be eligible for the

refund. If the county clerk is satisfied the claimant will be eligible, the

county clerk shall sign the certificate and return it to the claimant.

(b) (c) The county treasurer shall send daily a copy of each certificate

of eligibility to the director of taxation by December 31 of each year. After

receiving a claim of any claimant who has obtained a certificate of eligi-

bility under this section, the director shall examine the same, and if the

claim is valid, the director of accounts and reports shall draw a warrant

in favor of the county in which claimant's homestead is located upon a

voucher approved by the director of taxation in the amount of the allow-

able claim for refund. Sufficient information to identify the claimant shall

be directed to the county treasurer with each warrant. Any taxes levied

in any year on the homestead of any claimant who has obtained the cer-

tificate of eligibility herein provided for in excess of the amount paid to

the county by the state and by the claimant on or before December 20

of such year shall be paid by the claimant on or before June 20 of the

succeeding year.

Sec. 4. K.S.A. 79-32,105 is hereby amended to read as follows: 79-

32,105. (a) The director shall pay to the treasurer of the state daily the

entire amount collected during the preceding day, under the provisions

of this act and from the income tax imposed upon individuals, corpora-

tions, estates or trusts pursuant to the ``Kansas income tax act'' less

amounts withheld as provided in subsection (b) and any amounts credited

to the IMPACT program repayment fund or the IMPACT program serv-

ices fund under K.S.A. 74-50,107 and amendments thereto, which

amounts shall be credited to the state general fund.

(b) A revolving fund, designated as ``income tax refund fund'' not to

exceed $4,000,000 shall be set apart and maintained by the director from

income tax collections, withholding tax collections, and estimated tax col-

lections and held by the state treasurer for prompt payment of all income

tax refunds and, for the payment of interest as provided in subsection (e),

for payment of homestead property tax refunds in accordance with the

homestead property tax refund act and for payment of property tax re-

funds allowed pursuant to the provisions of K.S.A. 2000 Supp. 79-255,

and amendments thereto. The fund shall be in such amount, within the

limit set by this section, as the director determines is necessary to meet

current refunding requirements under this act.

(c) If the director discovers from the examination of the return, or

upon claim duly filed by the taxpayer or upon final judgment of the court

that the income tax, withholding tax, declaration of estimated tax or any

penalty or interest paid by or credited to any taxpayer is in excess of the

amount legally due, the director shall certify to the director of accounts

and reports the name of the taxpayer, the amount of refund and such

other information as the director may require. Upon receipt of such cer-

tification the director of accounts and reports shall issue a warrant on the

state treasurer for the payment to the taxpayer out of the fund provided

in subsection (b), except that no refund shall be made for a sum less than

$5, but such amount may be claimed by the taxpayer as a credit against

the taxpayer's tax liability in the taxpayer's next succeeding taxable year.

(d) When a resident taxpayer dies, and the director determines that

a refund is due the claimant not in excess of $100, the director shall certify

to the director of accounts and reports the name and address of the

claimant entitled to the refund and the amount of the refund. A refund

may be made upon a claim duly made on behalf of the estate of the

deceased or in the absence of any such claim upon a claim by a surviving

spouse and if none upon the claim by any heir at law. Upon receipt of

such certification the director of accounts and reports shall issue a warrant

on the state treasurer for the payment to the claimant out of the fund

provided in subsection (b).

(e) Interest shall be allowed and paid at the rate of 12% per annum

upon any overpayment of the income tax imposed upon individuals, cor-

porations, estates or trusts pursuant to the Kansas income tax act for any

period prior to January 1, 1995, 6% per annum for the period commenc-

ing on January 1, 1995, and ending on December 31, 1997, and at the

rate prescribed and determined pursuant to K.S.A. 79-2968, and amend-

ments thereto, for any period thereafter.

For the purposes of this subsection:

(1) Any return filed before the last day prescribed for the filing

thereof shall be considered as filed on such last day, determined without

regard to any extension of time granted the taxpayer;

(2) any tax paid by the taxpayer before the last day prescribed for its

payment, any income tax withheld from the taxpayer during any calendar

year and any amount paid by the taxpayer as estimated income tax for a

taxable year shall be deemed to have been paid on the last day prescribed

for filing the return for the taxable year to which such amount constitutes

a credit or payment, determined without regard to any extension of time

granted the taxpayer;

(3) if any overpayment of tax results from a carryback of a net oper-

ating loss or net capital loss, such overpayment shall be deemed not to

have been made prior to the close of the taxable year in which such net

operating loss or net capital loss arises. For purposes of this paragraph,

the return for the loss year shall not be deemed to be filed before claim

for such overpayment is filed;

(4) in the case of a credit, interest shall be allowed and paid from the

date of the overpayment to the due date of the amount against which the

credit is taken, except that if any overpayment of income tax is claimed

as a credit against estimated tax for the succeeding taxable year, such

amount shall be considered as a payment of the income tax for the suc-

ceeding taxable year, whether or not claimed as a credit in the return of

estimated tax for such succeeding taxable year, and no interest shall be

allowed or paid in such overpayment for the taxable year in which the

overpayment arises;

(5) in the case of a tax return which is filed after the last date pre-

scribed for filing such return, determined with regard to extensions, no

interest shall be allowed or paid for any period before the date on which

the return is filed;

(6) in the case of a refund, interest shall be allowed and paid from

the date of the overpayment to a date preceding the date of the refund

check by not more than 30 days, as determined by the director, whether

or not such refund check is accepted by the taxpayer after tender of such

check to the taxpayer, but acceptance of such check shall be without

prejudice to any right of the taxpayer to claim any additional overpayment

and interest thereon; and

(7) if any overpayment is refunded within two months after the last

date prescribed, or permitted by extension of time, for filing the return

of such tax, or within two months after the return was filed, whichever is

later, no interest shall be allowed or paid. For the purposes of this section,

an overpayment shall be deemed to have been refunded at the time the

refund check in the amount of the overpayment, plus any interest due

thereon, is deposited in the United States mail.

Sec. 5. K.S.A. 2000 Supp. 79-255 is hereby amended to read as fol-

lows: 79-255. (a) For all taxable years commencing after December 31,

1999, and subject to the provisions of this section, there shall be allowed

as a property tax refund to the operator of an oil lease an amount equal

to 50% of the total amount of property tax levied and actually and timely

paid by the operator for a property tax year which is attributable to the

working interest of an oil lease the average daily production per well from

which is 15 barrels or less when the price per barrel of oil is $16 or less,

as prescribed in the oil and gas appraisal guide by the director of property

valuation for the applicable tax year. No refund shall be allowed for prop-

erty tax paid upon machinery and equipment for which a credit is claimed

pursuant to K.S.A. 2000 Supp. 79-32,206 and amendments thereto.

(b) No claim for a refund allowable pursuant to subsection (a) shall

be paid unless filed with and in possession of the department of revenue

on or before April 15 of the year next succeeding the year in which such

taxes were paid, except that the director of taxation may extend the time

for filing any claim or accept a claim filed after the deadline for filing

when good cause exists therefor if the claim has been filed within three

years of the deadline.

(c) The allowable amount of such claim shall be paid to the operator

from funds appropriated for such purposes the income tax refund fund

upon warrants of the director of accounts and reports pursuant to vouch-

ers approved by the director of taxation or by any person designated by

the claimant, but no warrant issued hereunder shall be drawn in an

amount of less than $5. No interest shall be allowed on any payment made

to an operator pursuant to this section.

(d) Insofar as the same may be made applicable, the provisions of

K.S.A. 79-3226, and amendments thereto, shall apply to claims for re-

funds allowable pursuant to this section which may become in dispute.

(e) The department of revenue shall devise and provide forms and

instructions necessary to administer this section, and the secretary of rev-

enue may adopt rules and regulations for such purpose.

Sec. 6. K.S.A. 79-32,105, 79-4501 and 79-4521 and K.S.A. 2000

Supp. 79-255 and 79-4504 are hereby repealed.

Sec. 7. This act shall take effect and be in force from and after its

publication in the Kansas register.

Approved April 2, 2000.

Published in the Kansas Register April 12, 2000.


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Date Composed: 09/25/2001 Date Modified: 09/25/2001