Kansas Property Tax Relief for Low Income Seniors - Frequently Asked Questions
Safe Senior Spreadsheet - Automatically determine which claim results in the greater refund, Homestead or Safe Senior. Spreadsheet is in Excel, and may not work with versions 2003 and older.
These questions and answers apply to the 2016 claim.
Safe Senior is a property tax refund program that is administered under the provisions of the Kansas Homestead Act (property tax refund) by the Kansas Department of Revenue. Safe Senior is also referred to as, "Kansas Property Tax Relief for Low Income Seniors".
Must the 1st half of the property taxes be "timely and actually" paid in order to receive a SAFE SENIOR refund?
Yes, the first half of the 2016 general property taxes must be timely and actually paid.
The Homestead refund permits the homeowner to be delinquent in the payment of the taxes. The K-40H refund claim form allows the claimant to check a box that permits the Kansas Department of Revenue to send the refund check directly to the County Treasurer. Such an option is not available on the K-40PT Safe Senior refund claim.
Income for Safe Senior purposes is the same as "household income" for Homestead refund purposes. It is generally all income - taxable and nontaxable - received by all household members during 2016 - TO INCLUDE 100 percent of Social Security Benefits received.
"Household Income" DOES NOT INCLUDE:
- Social Security Disability payments,
- SSI Disability payments,
- Railroad Disability payments or,
- Veterans Disability payments.
"Household Income" DOES NOT INCLUDE: Social Security payments received by a person who, prior to attaining full retirement age (66 years) received social security disability payments. In other words - persons receiving social security disability payments prior to attaining full retirement age (age 66) will be able to continue to exclude all social security payments received after obtaining 66 years of age - from Household Income - for both Homestead and SAFE SENIOR purposes. For those individuals who filed a Homestead claim in prior years with the Kansas Department of Revenue on the basis of a disability, and received a Homestead refund, the department has on file all documentation with regard to the disability. Those claimants who are filing a Homestead or SAFE SENIOR refund for the first time and are wanting to exclude from Household Income Social Security payments will need to file Form DIS (which can be found in the Homestead Booklet or online on the Homestead page) or file a copy of their Social Security Disability Letter with their refund claim, establishing their disability with Kansas Department of Revenue.
Is income reported on federal income tax return Schedule C, E, or F included as income for Safe Senior purposes?
If I qualify for a Safe Senior refund, should I also complete a Homestead refund claim in order to determine which refund claim will give me the largest refund?
Yes, those who qualify for a Safe Senior refund should also complete a Homestead refund claim in order to determine which refund claim will give them the largest refund. Once, it is determined which claim would provide the largest refund - FILE ONLY ONE REFUND CLAIM - either the SAFE SENIOR (K-40PT) or the Homestead (K-40H) - BUT NOT BOTH.
SAFE SENIOR claimants with a 2015 general property tax of $936 or more will receive a SAFE SENIOR refund in excess of $700 ( $936 X .75 = $702). Thus, those eligible for a SAFE SENIOR refund that has a property tax bill less than $936 should also complete a Homestead claim for refund comparison purposes.
Is there a worksheet or some other aid that will determine for me which refund claim (SAFE SENIOR or Homestead) would result in the largest refund?
Anyone wanting to file a Kansas Individual Income Tax return or a Homestead/Safe Senior refund.
If you are filing a Kansas Individual Income Tax return you must have a PIN (Personal Identification Number) or Access code. Your PIN/Access code is last year's refund amount or a seven digit number that can be found on the mailing label of the Kansas Homestead Booklet mailed to you this year. If you did not receive a Kansas Homestead Booklet, you may call 785-296-6993 to obtain a PIN.
If you are a first time filer for the Kansas Individual Income tax refund you may file electronically using the free software if you will be entering W-2 information. In other words, if you have never filed a Kansas Individual Income Tax return refund claim before you may electronically file the income tax return if you have W-2 information to enter.
If you are filing for a Homestead/Safe Senior refund, you will not need a PIN.
The Kansas Individual Income Tax software program is a separate program from the Homestead/SAFE SENIOR software program. Persons receiving refund checks from both programs will receive two separate refund checks. One for income and one from Homestead/Safe Senior.