Kansas 2023-2024 Regular Session

Kansas Senate Bill SB453

Introduced
2/5/24  
Refer
2/6/24  

Caption

Excluding social security payments from household income and expanding eligibility related to increased property tax homestead property tax refund claims.

Impact

If enacted, SB453 would significantly affect how household income is computed for tax credit purposes, improving the prospects for senior citizens and disabled veterans who rely on social security benefits. By not counting social security payments as part of household income, many individuals who previously did not qualify due to higher calculated incomes may now be able to apply for tax refunds. This change is anticipated to provide financial relief to individuals who are aging or have served in the military, acknowledging their unique economic circumstances.

Summary

Senate Bill 453 seeks to amend Kansas taxation laws specifically by modifying the eligibility criteria for the state's homestead property tax refund program. The bill proposes to exclude social security payments from the calculation of household income when determining eligibility for tax refunds, thus allowing more individuals to qualify for assistance. Furthermore, it aims to expand eligibility to a greater number of residents, particularly elderly individuals and disabled veterans, by adjusting the household income thresholds and appraised value limits for eligible homes.

Contention

Despite its benefits, the bill could face opposition from lawmakers or advocacy groups concerned about the potential fiscal impacts on state resources allocated for property tax refunds. Critics may argue that while the intention is to support vulnerable populations, the expansion of the program could lead to increased liabilities for the state and complicate existing tax structures. Therefore, discussions around SB453 will likely weigh the balance between fiscal responsibility and the need for enhanced support for vulnerable residents.

Companion Bills

No companion bills found.

Previously Filed As

KS SB215

Excluding social security payments from household income and increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

KS SB80

Excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

KS SB327

Excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax homestead claims and citing the section as the golden years homestead property tax freeze program.

KS SB40

Permitting the carryforward of certain net operating losses for individuals for Kansas income tax purposes and excluding social security payments from household income and increasing the appraised value and household income thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

KS HB2636

Including homestead renters as eligible to participate in certain homestead property tax refund claims.

KS HB2074

Including homestead renters as eligible to participate in certain homestead property tax refund claims.

KS SB33

Exempting all social security benefits from Kansas income tax, providing income tax subtraction modifications for retirement plan amounts, federal work opportunity tax credit and employee retention credit disallowances and the carryforward of certain net operating losses, increasing the Kansas standard deduction by a cost-of-living adjustment and excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased homestead property tax refund claims.

KS SB452

Excluding certain school district bond and interest levies from increased property tax homestead refund claim amounts.

KS SB300

House Substitute for SB 300 by Committee on Taxation - Modifying income tax rates for individuals, increasing the standard deduction and the Kansas personal exemption, increasing the income limit for an income tax subtraction modification for social security income, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the privilege tax normal tax rate, abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund, providing for certain transfers to the special city and county highway fund and decreasing the rate of ad valorem tax imposed by a school district.

KS HF3171

Property taxes and individual income taxes modified, first-tier valuation limit for agricultural homestead properties modified, tier limits for homestead resort properties increased, homestead market value exclusion modified, state general levy reduced, unlimited Social Security subtraction allowed, temporary refundable child credit established, and money appropriated.

Similar Bills

MI SB0344

Individual income tax: property tax credit; credit percentages; modify. Amends secs. 508, 510 & 522 of 1967 PA 281 (MCL 206.508 et seq.). TIE BAR WITH: SB 0345'25

KS SB300

House Substitute for SB 300 by Committee on Taxation - Modifying income tax rates for individuals, increasing the standard deduction and the Kansas personal exemption, increasing the income limit for an income tax subtraction modification for social security income, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the privilege tax normal tax rate, abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund, providing for certain transfers to the special city and county highway fund and decreasing the rate of ad valorem tax imposed by a school district.

KS HB2074

Including homestead renters as eligible to participate in certain homestead property tax refund claims.

KS HB2636

Including homestead renters as eligible to participate in certain homestead property tax refund claims.

MI HB4767

Individual income tax: income; certain references in the income tax act; make gender neutral. Amends secs. 311, 504 & 522 of 1967 PA 281 (MCL 206.311 et seq.). TIE BAR WITH: HJR F'23

RI H7816

Property Tax Relief

RI S2055

Property Tax Relief

RI H5205

Property Tax Relief