Kansas Property Tax 2026: 11.5% Ratio, SAFESR Refund and BOTA Appeals

Kansas provides three state-funded property tax refund programs layered on top of the 11.5 percent residential assessment ratio. SAFESR refunds 75 percent of property tax for qualifying low-income seniors. This 2026 guide covers all three refund programs, the January 1 - April 15 filing window, and the Kansas Board of Tax Appeals process.

How Kansas Property Tax Works

Kansas property tax is administered by 105 county appraisers and county treasurers, with oversight from the Kansas Department of Revenue (KDOR) Property Valuation Division.

Assessment ratios

• Residential: 11.5% of fair market value
• Commercial/Industrial: 25%
• Agricultural: 30% of agricultural use value (not market)
• Utility: 33%
• Personal property: varies by class

The Three Kansas Refund Programs

Kansas offers three state income tax-style refund programs tied to property tax payment. File between January 1 and April 15 each year.

1. SAFESR (Safe Senior) — Form K-40PT

The most generous program for qualifying low-income seniors:

• Age 65+ or totally disabled
• Kansas resident
• Household income limits (approximately $23,700 or less for 2025 filing)
• Refund equals 75% of property tax paid on the primary residence

2. Homestead Refund — Form K-40H

For lower-income Kansans who may not qualify for SAFESR:

• Kansas resident for the full year
• Age 55+, disabled, or with dependent child under 18
• Household income limit approximately $40,500
• Refund percentage based on income tier and property tax paid

3. Senior or Disabled Veteran Relief — Form K-40SVR

Third option for specific groups:

• Age 65+ or disabled veteran
• Refund equals the difference between current year property tax and a base year amount
• Captures tax increases rather than refunding base tax

Filing considerations

Only ONE of the three programs can be claimed per year. Choose the one producing the largest refund. Kansas Department of Revenue provides a comparison tool on its website.

Other Exemptions

100% Disabled Veteran Exemption

Veterans with 100% service-connected permanent total disability (and surviving spouses not remarried) are fully exempt from property tax on the homestead. Apply through the county appraiser.

Agricultural Value

Agricultural land is assessed at use value rather than market value, often producing 80-95% reductions for qualifying farmland.

Appealing Your Assessment (BOTA)

Kansas assessment appeals flow through the County Appraiser, Small Claims Division of the Kansas Board of Tax Appeals, or the regular BOTA division.

Step 1: Informal hearing with County Appraiser

Request within 30 days of the notice of valuation (typically received in February or March, so by end of March typically).

Step 2: BOTA Small Claims Division

If dissatisfied, appeal to BOTA's Small Claims Division for disputes under $5 million appraised value. Filing fee applies.

Step 3: BOTA Regular Division or District Court

Larger cases or appeals from Small Claims.

Step 4: Kansas Court of Appeals

Further review of BOTA decisions.

Payment Schedule

Kansas property tax is paid in two installments:

• First half: due December 20 of the tax year
• Second half: due May 10 of the following year

Full payment also accepted by December 20. Delinquent tax accrues interest at a state-set rate. Extended delinquency can lead to tax sale.

Frequently Asked Questions

What is Kansas's property tax assessment ratio?

11.5% of fair market value for residential real property. Commercial/industrial is assessed at 25%, agricultural at 30% of agricultural use value, utility at 33%. These are Kansas constitutional ratios applied uniformly statewide.

What is SAFESR in Kansas?

The Safe Senior refund program (Form K-40PT) — a state refund of 75% of property tax paid on the primary residence. Eligibility: Kansas resident age 65+ (or totally disabled) with household income at or below approximately $23,700 (2025 filing). File between January 1 and April 15.

When is the Kansas property tax appeal deadline?

Request an informal hearing with the County Appraiser within 30 days of the Notice of Valuation (typically received February-March, so ending of March is common). If dissatisfied, appeal to the Kansas Board of Tax Appeals (BOTA) within 30 days of the County Appraiser's decision.

How do I choose between SAFESR, Homestead Refund, and SVR?

You may claim only ONE of the three programs per year. SAFESR (75% refund) is typically best for low-income seniors. Homestead Refund has higher income limits (~$40,500) with percentage-based refunds. SVR refunds tax increases over a base year. Compare your situation using Kansas Department of Revenue's online comparison tool before filing.

Are disabled veterans exempt from Kansas property tax?

Yes. Veterans with 100% service-connected permanent total disability (and surviving spouses not remarried) receive complete property tax exemption on the homestead. Apply with the county appraiser with VA disability certification.