Kansas Property Tax Relief for Low Income Seniors

What is the Property Tax Relief for Low Income Seniors (SAFESR) program (K-40PT)?

SAFESR is a property tax refund program that is administered under the provisions of the Kansas Homestead Act by the Kansas Department of Revenue. SAFESR is also referred to as, "Kansas Property Tax Relief for Low Income Seniors" and may be claimed on form K-40PT. The refund is 75% of the property taxes actually and timely paid on real or personal property used as a claimant’s principal residence.

What are the qualifications for a SAFESR refund (form K-40PT)?

To claim a SAFESR refund:

You must have been aged 65 years or older for all of 2024 (born before January 1, 1959);
you must have been a Kansas resident the entire year of 2024;
you must have household income of $24,500 or less;
you must have owned and occupied a home in Kansas during 2024; and
your house cannot be valued more than $350,000.

If a SAFESR claimant died before filing a claim (died on or after January 1, 2024), are the heirs eligible to obtain a refund?

Yes. The "decedent box" on Form K-40PT should be checked and the actual refund amount will be prorated based on the decedent's date of death. See the instructions for required enclosures for decedent claimants (copy of death certificate, Form RF-9, etc.)

May I receive a SAFESR refund if the appraised value of my home exceeds $350,000?

No. In order to receive a SAFESR refund, the appraised value of the home cannot exceed $350,000.

What if I owned my home for only part of the year, and then rented an apartment for the balance of the year - may I receive a SAFESR refund?

Yes. There is no requirement that you had to live in the home all year long. However, your SAFESR refund will be limited to 75% of the 2024 property tax pro-rated for the period in which you lived in your home. You may not claim a SAFESR refund for the period of time you were a renter or were residing in a nursing home, boarding house, etc.

What if I have delinquent property tax?

If you have delinquent property tax, you do not qualify to file Form K-40PT, Property Tax Relief for Low Income Seniors (SAFESR) claim.

Are my entire Social Security benefits included in income for SAFESR purposes?

Household income includes 100% of Social Security Benefits and Supplemental Security Income (SSI) received during the year.

"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 based on their date of birth from age 65 – 67, received social security disability payments. In other words - persons receiving social security disability payments prior to attaining their full retirement age will be able to exclude or continue to exclude all social security payments received after obtaining full retirement age - from Household Income - for SAFESR purposes.

How much is the Property Tax Relief for Low Income Seniors (SAFESR) refund?

The refund is 75% of the 2024 general property tax paid or to be paid - as shown on the 2024 real estate tax statement for the residence in which the claimant lived in 2024. The 2024 property tax consists of the 1st half which is due December 20, 2024, and the 2nd half which is due May 10, 2025. The 2024 property tax is the total of both the 1st and 2nd half taxes.

Is the SAFESR refund capped at $700 like the Homestead refund?

No. While there is no limit as to the amount of the SAFESR refund, the appraised value of the residence cannot exceed $350,000. SAFESR claimants with a 2024 general property tax of $936 or more will receive a SAFESR refund in excess of $700 ($936 X .75 = $702).

Must the 1st half of the property taxes be "timely and actually" paid in order to receive a SAFESR refund?

Yes, the 1st half of the 2024 general property taxes must be timely and actually paid.

May I receive a Homestead refund, a SAFESR refund and a Property Tax Relief refund?

No, a claimant may receive either a Homestead, SAFESR or a Property Tax Relief refund. Each claimant is entitled to only one of the 3 refunds.

Is there a worksheet or some other aid that will determine for me which refund claim (Homestead (K-40H), Property Tax Relief for Low Income Seniors-SAFESR (K-40PT), or Property Tax Relief for Seniors and Disabled Veterans (K-40SVR) would result in the largest refund?

Yes, the Kansas Department of Revenue’s free software found at https://www.kansas.gov/webfile/ will automatically generate the largest refund from the three different homestead programs.

Can my SAFESR refund be directly deposited to my bank account?

Yes, SAFESR refund claims which are electronically filed may be directly deposited to the claimant's bank account.

Must I include any documentation when submitting Form K-40PT?

All Claimants: To expedite your refund, enclose a copy of pages 1 and 2 of your federal Form 1040, statements from DCF (formerly SRS) and Social Security; and other documentation for income amounts shown on lines 4 through 9.

All Claimants: DO NOT submit copies of your property tax statements to the Kansas Department of Revenue. Keep a copy in your records, as the Department reserves the right to request a copy of the property tax statement at a later date - if needed.

Claimants Reporting on Line 9-All other income including the income of others who resided with you at any time during 2024: Enclose with your claim a list showing the recipient(s), source(s), and amount(s) for the income entered on line 9.

First time filers: must enclose a copy of their social security or Supplemental Security Income (SSI) benefit statement or award letter with their claim to verify that the Social Security income is excludable. If you are not required to enclose a copy, be sure to keep one for your records as the Department reserves the right to request it at a later date.

Claimant Incapable of Signing: If the claimant is incapable of signing the claim, the person authorized to sign MUST sign and enclose a copy of the appointing documentation (i.e., guardian, conservator, power of attorney).

Decedent Claims: You must enclose a copy of the death certificate, funeral home notice, or obituary statement with a decedent’s claim, AND one of the following:

If the estate is being probated, a copy of the Letters of Testamentary or letters of administration.
If the estate is not being probated, a completed Form RF-9, Decedent Refund Claim.

Late Claims: enclose an explanation with documentation as to why it is late. If your claim will be late because you have an extension of time to file your income tax return, enclose a copy of that federal extension with your claim. Late Claims filed after the due date, April 15, 2025, may be accepted whenever good cause exists, provided the claim is filed within four years of the original due date. Examples of good cause include, but are not limited to, absence of the claimant from the state or country or temporary illness of the claimant at the time the claim was due.

If I qualify for a SAFESR refund, should I also complete a Homestead refund claim (K-40H) or Property Tax Relief Claim for Seniors and Disabled Veterans (K-40SVR) in order to determine which refund claim will give me the largest refund?

Yes, assuming that all qualifications are met for each program. Those who qualify for a SAFESR refund should also complete a Homestead refund claim (K-40H) and Property Tax Relief Claim for Seniors and Disabled Veterans claim (K-40SVR) 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.

The Kansas Department of Revenue’s free software found at https://www.kansas.gov/webfile/ will automatically generate the largest refund from the three different homestead programs.

How do I claim a SAFESR refund?

Complete and submit Form K-40PT, Property Tax Relief Claim to the Department of Revenue through Kansas WebFile or by paper. Paper claims may be mailed to:

Homestead Claim
Kansas Department of Revenue
PO Box 750260
Topeka, KS 66699-0260

When must the SAFESR claim (Form K-40PT) be filed?

The 2024 Form K-40PT may be filed with the Kansas Department of Revenue anytime between January 1, 2025 and April 15, 2025.

How do I check on my current year SAFESR refund?

Normal processing time for a refund is 20 to 24 weeks.

You may check on the status of your current year Property Tax Relief for Low Income Seniors-SAFESR refund claim at Kansas Department of Revenue - Home page and click Check My Refund. You may also visit the refund status application directly by clicking here. You will need to provide the Social Security number shown on your claim as well as the exact amount of your refund, in whole dollars only. Lastly, indicate the type of return you are inquiring about.

When must the SAFESR claim (Form K-40PT) be filed?

The Form K-40PT may be filed with the Kansas Department of Revenue anytime between January 1, 2025 and April 15, 2025.

May I participate in the "Refund Advancement Program" when filing Form K-40PT, Property Tax Relief for Low Income Seniors (SAFESR) claim?

Yes, Form K-40PT allows the claimant to check a "Refund Advancement Program" box.

What is the "Refund Advancement Program"?

This optional program provides eligible homeowners an opportunity to apply a portion of their anticipated 2024 homestead refund claim to help pay the first half of their 2025 property taxes. The amount of the advancement is based on the 2024 refund amount. You may participate in this program by marking the Refund Advancement Program check box on your 2024 Form K-40PT. See instructions in the 2024 Homestead or Property Tax Refund for Homeowners booklet for additional information.

When a claimant checks the "Refund Advancement Program" box on the Form K-40PT, it authorizes the Kansas Department of Revenue to advise the County Treasurer of the county where the claimant resides that the claimant is eligible for an advancement.

If I received a Homestead Advancement that was applied against the 1st half of my 2024 property tax, will I be able to file a SAFESR refund claim between January 1, 2025 and April 15, 2025 (or vice versa)? And if so, will my SAFESR refund be reduced by the amount of the Homestead Advancement?

Yes. You may file a SAFESR refund claim between January 1, 2026 and April 15, 2026, even though you elected on the 2024 Homestead return to receive an advancement to apply against the 1st half of the 2025 property tax. Secondly, The Kansas Department of Revenue will reduce the 2025 SAFESR refund (filed between January 1, 2026 and April 15, 2026) by the amount of the 2024 Homestead Advancement. If the SAFESR refund is more than the amount owed the Kansas Department of Revenue for the Advancement, a refund check for the balance will be issued. If the SAFESR refund is less than the amount owed the Kansas Department of Revenue for the Advancement, a bill requesting payment will be issued.