Kansas Homestead Exemption: K-40H Refund, Deadline and How to File

Kansas does not have a property-tax homestead exemption that takes money off your tax bill. What the state calls its homestead program is a set of income-tested refunds that the Kansas Department of Revenue (KDOR) pays after the property tax is paid: the Homestead Refund on Form K-40H (K.S.A. 79-4501 and following sections), the SAFESR senior credit on Form K-40PT (K.S.A. 79-32,263), and the senior and disabled veteran refund on Form K-40SVR (K.S.A. 79-4508a), which works like a freeze on the bill. Each claim is filed with KDOR after December 31 and no later than April 15 of the following year, and it must be filed every year.

Separately, K.S.A. 60-2301 protects a homestead from forced sale by creditors, measured in acres rather than dollars. For other states, see our guide to homestead exemptions by state.

Information last verified on October 8, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers the Kansas Homestead Property Tax Refund Act (K.S.A. 79-4501 to 79-4523), the SAFESR credit (K.S.A. 79-32,263), the K-40SVR refund (K.S.A. 79-4508a), the creditor homestead in K.S.A. 60-2301 to 60-2303 and 60-2312, and the probate homestead in K.S.A. 59-401 and 59-6a215. It does not cover county appraisal appeals, business or agricultural property, local programs, or the law of other states.

Does Kansas have a homestead exemption?

Not in the sense most homeowners mean. Kansas does not exempt part of a home's value from property tax, and it does not cut the bill when it is issued. KDOR describes the state's approach this way:

"Kansas has three different homestead programs which provide property tax relief for homeowners that qualify."

Those three programs are refunds. The Homestead Property Tax Refund Act states its purpose in K.S.A. 79-4501:

"The purpose of this act shall be to provide ad valorem tax refunds to: (a) Certain persons who are of qualifying age who own their homestead; (b) certain persons who have a disability, who own their homestead; and (c) certain persons other than persons included under the provisions of (a) or (b) who have low incomes and dependent children and own their homestead."

You pay your property tax to the county as usual, then file a claim with KDOR after the year ends. If the home has delinquent property taxes, K.S.A. 79-4523 sends the refund to the county treasurer, who applies it "first to the oldest of such delinquent property taxes."

The three Kansas homestead programs at a glance

The figures below are KDOR's limits for the 2025 claim year, meaning 2025 property taxes and 2025 household income, filed between January 1 and April 15, 2026.

A home appraised above $350,000 rules out the K-40H refund under K.S.A. 79-4522, and the K-40SVR refund requires a base-year appraised value of $350,000 or less. You file one of the three for a given year, not a combination: SAFESR cannot be taken by someone who received a K-40H refund, and the K-40SVR refund is not available to a taxpayer who also received a K-40H refund or a SAFESR credit for the same property and year.

How much the K-40H Homestead Refund pays

The K-40H refund is a percentage of the general property tax you paid on your home. KDOR explains: "Your refund percentage is based on your total household income and the refund is a percentage of your general property tax paid. The maximum refund is $700."

The statute builds the cap into the calculation. Under K.S.A. 79-4509, "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."

The percentage falls as income rises. In KDOR's 2025 table, it runs from 100% for household income of $0 to $6,000 down to 5% for income of $26,001 to $43,389, and no refund is paid above $43,389. The statute's upper income limit is adjusted for inflation each year, so use the table in KDOR's booklet for the claim year you are filing.

Only general property tax counts. K.S.A. 79-4502 defines "property taxes accrued" as taxes "exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's homestead."

Who is eligible for the K-40H refund

KDOR's 2025 booklet lists the basic tests: "You must have owned and occupied a home in Kansas during 2025; and Your house cannot be valued at more than $350,000." The statute's wording on value is in K.S.A. 79-4522: a person whose homestead's "appraised valuation for property tax purposes exceeds $350,000 in any year shall not be entitled to claim a refund."

You must also have been a Kansas domiciliary for the whole year, have household income at or below the limit ($43,389 for the 2025 claim year), and fit at least one of these groups for the year:

• 55 or older for the entire year.
• Blind, or totally and permanently disabled (file Schedule DIS, the Certificate of Disability, when disability is the basis).
• A disabled veteran, which K.S.A. 79-4502 defines to include a Kansas resident with "a service-connected evaluation percentage equal to or greater than 50%," along with the statute's discharge requirements.
• The surviving spouse of a service member who died in the line of duty, or of a disabled veteran who was receiving the benefit, until remarriage.
• A household with a dependent child under 18 who lived with you all year.

Renters are excluded: "Homestead refunds are not available to renters. You must own your home to qualify." KDOR treats a contract for deed as ownership, but not a rent-to-own arrangement. Under K.S.A. 79-4507, "Only one (1) claimant per household per year shall be entitled to relief under this act." When the state counts household income, "Income does not include veterans disability compensation" (K.S.A. 79-4502).

SAFESR: the 75% refund for low-income seniors (K-40PT)

SAFESR, also called Kansas Property Tax Relief for Low Income Seniors, is claimed on Form K-40PT. KDOR states: "The refund is 75% of the property taxes actually and timely paid on real or personal property used as a claimant's principal residence." The statute, K.S.A. 79-32,263, frames it as a credit for taxes "paid upon real or personal property used for residential purposes of such taxpayer which is the taxpayer's principal place of residence for the tax year in which the tax credit is claimed."

For the 2025 claim year, KDOR's tests were:

• "You must have been aged 65 years or older for all of 2025 (born before January 1, 1960 )."
• "You must have household income of $25,380 or less."
• Kansas residence for the whole year, ownership and occupancy of the home, and the $350,000 home value limit.

It cannot be stacked on the K-40H refund: "A taxpayer shall not take the credit pursuant to this section if such taxpayer has received a homestead property tax refund pursuant to K.S.A. 79-4501 et seq." Note the word "timely": the 75% applies to tax actually paid on time.

K-40SVR: the senior and disabled veteran refund that works like a freeze

The K-40SVR refund (Property Tax Relief for Seniors and Disabled Veterans, K.S.A. 79-4508a) does not reduce your valuation. Instead, it pays back the growth in your homestead tax over a base year. Under the statute, "the amount of any claim pursuant to this section shall be computed by deducting the claimant's base year ad valorem tax amount for the homestead from the claimant's homestead ad valorem tax amount for the tax year for which the refund is sought." For a claimant who would have been eligible earlier, the base year is deemed to be 2021.

The $700 cap that limits K-40H does not apply here. K.S.A. 79-4509 states that "The provisions of subsection (a) shall not apply to a claim for refund pursuant to K.S.A. 2025 Supp. 79-4508a."

Who can claim it:

• A Kansas domiciliary who is 65 or older, or a disabled veteran. If a claimant was receiving the K-40SVR refund at death, the surviving spouse can continue to claim it until remarriage.
• Household income at or below the limit. The statute sets the base at "$50,000 or less," adjusted for inflation, and KDOR lists "$58,041 or less for 2025." After a 2025 amendment (L. 2025, ch. 123, sec. 11), household income for this refund is the total Kansas adjusted gross income of all household members, for tax year 2025 and later.
• A homestead whose "appraised value ... for the base year is $350,000 or less."
• No K-40H refund or SAFESR credit for the same property and year.

The base year sets when you can first file. KDOR's example: a homeowner who turns 65 in 2024 has a base year of 2025, and "The first time this claimant will be eligible to file for K-40SVR will be for the 2026 claim year (filed January 1, 2027 through April 15, 2027), using a base year of 2025."

How and when to file

All three programs are filed with the Kansas Department of Revenue, Division of Taxation, not with the county appraiser. You can mail the paper form or, after your first claim, use Homestead WebFile, which KDOR describes as "a FREE way to file Homestead claims." First-time claimants file on paper or through third-party tax software. K.S.A. 79-4510 adds that "It shall be the duty of the county clerk to assist any claimant seeking assistance in the filing of a claim under the provisions of this act."

The forms are K-40H, K-40PT and K-40SVR, with Schedule DIS when a disability is the basis for a K-40H claim. Instructions and the refund percentage table are in KDOR's 2025 homestead booklet.

Deadline. For the 2025 claim year, KDOR's instruction was: "File your claim after December 31, 2025 but no later than April 15, 2026." Claims for 2026 property taxes are filed between January 1 and April 15, 2027. The statutory rule, in K.S.A. 79-4505, is that "no claim in respect of property taxes levied in any year shall be paid or allowed unless such claim is actually filed with and in the possession of the department of revenue on or before April 15 of the year next succeeding the year in which said taxes were levied."

Late claims. K.S.A. 79-4517 gives KDOR limited room: "the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good cause exists therefor if the claim has been filed within four years of the deadline." Acceptance is at the director's discretion and requires good cause. KDOR's examples of good cause include absence from the state or country or temporary illness when the claim was due, and a late claim must include an explanation with documentation.

Every year. None of the three renews on its own. Each claim covers one year of property taxes and must be filed again for the next year. The income limits are adjusted for inflation, so check KDOR's booklet for the claim year you are filing; the 2025 figures above are not the 2026 figures.

Moved during the year? KDOR's booklet says: "If you moved during 2025, you may claim the general property tax paid for the period of time you lived in each residence." The same paragraph adds: "Homeowners who rent out part of their homestead or use a portion of it for business may claim only the general property tax paid for the part in which they live."

To check on a refund, KDOR's booklet gives the line 785-368-8222. To find your home's appraised value on the county record, see our guide to Kansas property records.

Assessment caps and portability

Kansas has no homestead-based assessment cap or value freeze for homeowners in general. Residential property is assessed at 11.5% of appraised value under Kansas Constitution article 11, section 1. The only program that holds a bill steady is the K-40SVR refund, and it works by refunding the increase, not by limiting the valuation.

Several proposals to change that failed in the 2025-26 Legislature. Constitutional valuation-limit resolutions HCR 5011, SCR 1603, HCR 5008 and SCR 1616 did not pass, and SCR 1619, which would have cut the residential assessment rate from 11.5% to 9%, died in a Senate committee.

There is no portability. Eligibility attaches to the home you own and occupy during each claim year.

Disabled veterans and surviving spouses

Kansas handles disabled veterans inside the refund programs rather than through a separate exemption on the bill. A disabled veteran with a service-connected rating of 50% or more can claim the K-40H refund under the disabled veteran category, at any age, or the K-40SVR refund, subject to each program's income and value limits. Veterans disability compensation is not counted as income.

Surviving spouses keep the benefit in defined cases. K.S.A. 79-4502 provides: "The surviving spouse of a disabled veteran who was receiving benefits pursuant to subsection (e)(1)(C) at the time of the veterans' death, shall be eligible to continue to receive benefits until such time the surviving spouse remarries."

This article covers only the veteran provisions of the refund act. We did not confirm whether any other statewide Kansas property-tax benefit for veterans exists outside it; ask KDOR or your county if you are unsure.

Losing the refund and wrongful claims

Because each claim is annual, there is nothing to cancel when you sell or move; you simply cannot claim a home you did not own and occupy during the year.

Wrongful claims carry real consequences under the refund act. K.S.A. 79-4513 provides that "In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full," and the statute makes such a fraudulent claim a crime: the claimant, and any person who assisted in preparing or filing the claim or supplied information for it with fraudulent intent, "shall be guilty of a class B misdemeanor." A refund already paid on an excessive fraudulent claim can be recovered with interest of 1% per month, and when an excessive claim was negligently prepared, 10% of the corrected claim is disallowed. Under K.S.A. 79-4516, "A claim shall be disallowed if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this act."

Kansas homestead protection from creditors (a different law)

The creditor homestead has nothing to do with the property-tax refunds, and none of the refund figures above apply to it. K.S.A. 60-2301 protects:

"a homestead to the extent of 160 acres of farming land, or of one acre within the limits of an incorporated town or city, or a manufactured home or mobile home, occupied as a residence by the owner or by the family of the owner, or by both the owner and family thereof ... shall be exempted from forced sale under any process of law"

The same sentence adds that the homestead "shall not be alienated without the joint consent of husband and wife, when that relation exists," so a married owner cannot transfer it without the spouse's consent, and under K.S.A. 60-2303 a contract to sell or exchange an occupied homestead cannot be enforced in court unless it is signed by both spouses, or by an agent or broker authorized in writing by both spouses.

The protection is measured by acreage and has no dollar cap. It has limits written into the same section: "but no property shall be exempt from sale for taxes, or for the payment of obligations contracted for the purchase of such premises, or for the erection of improvements thereon. The provisions of this section shall not apply to any process of law obtained by virtue of a lien given by the consent of both husband and wife, when that relation exists." So a lien both spouses consented to, such as a jointly signed mortgage, is not protected.

K.S.A. 60-2301 itself contains no requirement to record a homestead declaration; the protection turns on occupancy as a residence. The statute cross-references the constitutional homestead in Kansas Constitution article 15, section 9. No homestead declaration has to be recorded in advance. If a creditor levies on land whose homestead has not been set apart, K.S.A. 60-2302 lets the owner, the owner's spouse, or an agent or attorney notify the officer in writing, at the levy or any time before the sale, of what the owner regards as the homestead, and only the remainder can be sold under that levy.

In bankruptcy, Kansas has opted out of the federal exemption list. Under K.S.A. 60-2312, "no person, as an individual debtor under the federal bankruptcy reform act of 1978 (11 U.S.C. § 101 et seq.), may elect exemptions pursuant to subsection (b)(1) of section 522 of such federal act," so Kansas exemptions apply. For how the homestead works in a bankruptcy case, see our guide to Kansas bankruptcy.

The probate homestead allowance

Under K.S.A. 59-401, a homestead the decedent and family lived in at the owner's death, and that the surviving spouse and children continue to occupy, is exempt from the decedent's debts within the same acreage limits, except for taxes on it, debts for its purchase or improvements, and liens both spouses consented to. Separately, K.S.A. 59-6a215 provides: "A surviving spouse is entitled to the homestead, or in lieu thereof the surviving spouse may elect to receive a homestead allowance of $75,000." For how the allowance fits into an estate, see our guide to Kansas probate.

Is a property-tax change on the November 2026 ballot?

Not according to the Legislature's bill histories. The property-tax amendments of the 2025-26 session failed: on HCR 5008, the House motion to concur with Senate amendments failed 59-62 on April 11, 2026; the House did not adopt the SCR 1603 conference report on April 9, 2026; the HCR 5011 conference report failed on March 27, 2025; SCR 1616 died on the House calendar; and SCR 1619 died in committee. The only amendment confirmed for the November 3, 2026 ballot is HCR 5004, on voting by U.S. citizens. We did not open the Secretary of State's list of ballot questions.

Related

• Homestead exemptions by state
• Kansas bankruptcy laws
• Kansas probate laws
• Kansas property records

This article is general legal information about Kansas law (the Homestead Property Tax Refund Act, K.S.A. 79-4501 to 79-4523; K.S.A. 79-32,263; K.S.A. 60-2301 to 60-2303 and 60-2312; and K.S.A. 59-401 and 59-6a215), verified as of October 8, 2026. It is not tax or legal advice. For your situation, contact the Kansas Department of Revenue, your county clerk, or a lawyer licensed in Kansas.

Last updated: October 8, 2026.

Frequently Asked Questions

How much is the homestead exemption in Kansas?

Kansas has no property-tax homestead exemption. Its K-40H Homestead Refund pays a percentage of the general property tax on your home, up to $700, with a 2025 household income limit of $43,389. Seniors may instead claim SAFESR (75% of tax timely paid, 2025 income limit $25,380) or the K-40SVR refund of tax growth above a base year (2025 income limit $58,041).

When is the deadline to file for the homestead refund in Kansas?

File after December 31 and no later than April 15 of the following year (K.S.A. 79-4505). Claims for 2026 property taxes are due between January 1 and April 15, 2027. KDOR may accept a late claim when good cause exists if it is filed within four years of the deadline (K.S.A. 79-4517).

Do I have to reapply for the homestead refund every year in Kansas?

Yes. Each K-40H, K-40PT or K-40SVR claim covers one year of property taxes and must be filed with the Kansas Department of Revenue again for each year.

Can renters get the Kansas homestead refund?

No. KDOR states that "Homestead refunds are not available to renters. You must own your home to qualify."

Does Kansas have a property tax freeze for seniors?

Not on the valuation. The K-40SVR refund (K.S.A. 79-4508a) pays back the amount by which the homestead tax of an owner 65 or older or a disabled veteran exceeds the base-year tax, for household income of $58,041 or less in 2025 and a base-year appraised value of $350,000 or less.

Is there a home value limit for the Kansas homestead refund?

Yes. Under K.S.A. 79-4522, a homestead whose appraised valuation exceeds $350,000 in any year is not eligible for the refund, and the K-40SVR refund requires a base-year appraised value of $350,000 or less.

Does the Kansas homestead exemption protect my house from creditors?

K.S.A. 60-2301 exempts a homestead occupied as a residence from forced sale, up to 160 acres of farming land or one acre in an incorporated town or city, with no dollar cap. It does not apply to sales for taxes, purchase-money debts, improvements, or a lien both spouses consented to.