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Terms Used In Kansas Statutes 79-4509

  • Household: means a claimant, a claimant and spouse who occupy the homestead or a claimant and one or more individuals not related as husband and wife who together occupy a homestead. See Kansas Statutes 79-4502
  • Property taxes accrued: means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's homestead in 1979 or any calendar year thereafter by the state of Kansas and the political and taxing subdivisions of the state. See Kansas Statutes 79-4502

(a) In the event property taxes accrued exceeds $700 for a household in any one year, the amount thereof shall, for purposes of this act, be deemed to have been $700.

(b) The provisions of subsection (a) shall not apply to a claim for refund pursuant to Kan. Stat. Ann. 2023 Supp. 79-4508a, and amendments thereto.