Kansas Statutes 79-1617. Eligibility; amount of refund, computation; maximum amount of refund
Terms Used In Kansas Statutes 79-1617
- Act: means the COVID-19 retail storefront property tax relief act. See Kansas Statutes 79-1616
- Claimant: means a for-profit business, regardless of legal structure, who has filed a claim under the provisions of this act and who:
(A) Conducts a majority of its retail sales through customers' physical, on-site presence at a retail storefront property;
(B) was in operation on or prior to July 1, 2019, and filed a 2019 tax return;
(C) had at least $10,000 in annual revenues, including gross sales and receipts, in 2019;
(D) received less gross revenue in 2020 or 2021, as applicable, compared to 2019;
(E) was in active operations as of March 1, 2020; and
(F) has not received more than a total of $150,000 in prior COVID-19-related local, state or federal funding or any combination thereof. See Kansas Statutes 79-1616
- Property: includes personal and real property. See Kansas Statutes 77-201
- Property taxes accrued: means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's retail storefront in 2020 or 2021, as applicable, by the state of Kansas and the political and taxing subdivisions of the state. See Kansas Statutes 79-1616
- Rent constituting property taxes accrued: means 15% of the gross rent actually paid in cash or its equivalent in 2020 or 2021, as applicable, by a claimant solely for the right of occupancy of a retail storefront on which ad valorem property taxes were levied in full for that year. See Kansas Statutes 79-1616
- Retail storefront: means the real property in this state, whether owned or rented, that is occupied by the claimant's business and where the claimant conducts retail sales through customers' physical, on-site presence. See Kansas Statutes 79-1616
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
- unit: refers to that parcel of property covered by a single tax statement of which the retail storefront is a part. See Kansas Statutes 79-1616
(a) For tax years 2020 and 2021, a claimant shall be eligible for a claim for refund under this act if the claimant’s eligible business operated at the retail storefront was operationally shut down or restricted by a COVID-19-related order or action imposed by the state, a local unit of government or a local health officer, including, but not limited to, by an executive order issued by the governor pursuant to Kan. Stat. Ann. § 48-925, and amendments thereto, or any action taken by a local unit of government related to a state of disaster emergency declared pursuant to Kan. Stat. Ann. § 48-924, and amendments thereto, or a state of local disaster emergency declared pursuant to Kan. Stat. Ann. § 48-932, and amendments thereto.
(b) The amount of refund under this act shall be equal to 33% of the COVID-19 qualifying sum. The COVID-19 qualifying sum shall be the sum of the COVID-19 ordered shutdown days gross rebate amount calculated pursuant to subsection (c) and the COVID-19 ordered restricted operations days gross rebate amount calculated pursuant to subsection (d).
(c) The COVID-19 ordered shutdown days gross rebate amount shall be the amount of the claimant’s property taxes accrued or rent constituting property taxes accrued for the tax year divided by the applicable factor set forth in the following schedule:
Divide property taxes accruedNumber of ordered or rent constituting property
shutdown days taxes accrued by:
91 or more 3
61 to 90 4
31 to 60 6
1 to 30 12
(d) The COVID-19 ordered restricted operations days gross rebate amount shall be the amount of the claimant’s property taxes accrued or rent constituting property taxes accrued for the tax year divided by the applicable factor set forth in the following schedule:
Number of Divide property taxes accrued
ordered restricted or rent constituting property
operations days taxes accrued by:
211 or more 2
181 to 210 2.289
151 to 180 2.667
121 to 150 3.2
91 to 120 4
61 to 90 5.333
31 to 60 8
1 to 30 16
(e) For purposes of subsections (c) and (d), an eligible calendar day may be counted only once as either an ordered shutdown day or an ordered restricted operations day.
(f) A claimant with a qualifying business at a retail storefront that ceased operations after March 1, 2020, and before January 1, 2021, is eligible for a rebate only for tax year 2020.
(g) The maximum amount of a refund that may be claimed by a claimant in any single tax year pursuant to this act shall be $5,000 per retail storefront.