Brief ⁽¹⁾

SB 417 would allow the Director of Taxation to accept a Homestead Property Tax Refund claim filed after the filing deadline of April 15 when good cause exists to do so. Under current law, this is only allowed in the case of sickness, absence, or disability of the claimant.

The bill would also allow claims for disputed Homestead Property Tax Refunds to be appealed informally to the Kansas Department of Revenue prior to a formal appeal to the State Board of Tax Appeals.

Background

As introduced, the bill would have shifted the filing deadline for the Homestead Property Tax Refund from April 15 to October 15. After discussion, the Senate Committee amended the bill to retain the April 15 filing deadline but to allow more flexibility for the Director of Taxation to accept claims filed after the deadline for the broader "good cause standard" instead of the narrower standard of "sickness, absence, or disability of the claimant."

The fiscal note on the bill as introduced estimated a shift in Homestead Property Tax Refunds from FY 2001 to FY 2002 of $2,000,000. As amended, the bill has no fiscal impact.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html