{"data":{"id":"us-ks/k.s.a.-79-1617","jurisdiction":"us-ks","citation":"K.S.A. 79-1617","heading":"Eligibility; amount of refund, computation; maximum amount of refund.","body":"(a) For tax years 2020 and 2021, a claimant shall be eligible for a claim for refund under this act if the claimant's eligible business operated at the retail storefront was operationally shut down or restricted by a COVID-19-related order or action imposed by the state, a local unit of government or a local health officer, including, but not limited to, by an executive order issued by the governor pursuant to K.S.A. 48-925, and amendments thereto, or any action taken by a local unit of government related to a state of disaster emergency declared pursuant to K.S.A. 48-924, and amendments thereto, or a state of local disaster emergency declared pursuant to K.S.A. 48-932, and amendments thereto.\n(b) The amount of refund under this act shall be equal to 33% of the COVID-19 qualifying sum. The COVID-19 qualifying sum shall be the sum of the COVID-19 ordered shutdown days gross rebate amount calculated pursuant to subsection (c) and the COVID-19 ordered restricted operations days gross rebate amount calculated pursuant to subsection (d).\n(c) The COVID-19 ordered shutdown days gross rebate amount shall be the amount of the claimant's property taxes accrued or rent constituting property taxes accrued for the tax year divided by the applicable factor set forth in the following schedule:\nNumber of ordered shutdown days\nDivide property taxes accrued or rent constituting property taxes accrued by:\n91 or more\n3\n61 to 90\n4\n31 to 60\n6\n1 to 30\n12\n(d) The COVID-19 ordered restricted operations days gross rebate amount shall be the amount of the claimant's property taxes accrued or rent constituting property taxes accrued for the tax year divided by the applicable factor set forth in the following schedule:\nNumber of ordered restricted operations days\nDivide property taxes accrued or rent constituting property taxes accrued by:\n211 or more\n2\n181 to 210\n2.289\n151 to 180\n2.667\n121 to 150\n3.2\n91 to 120\n4\n61 to 90\n5.333\n31 to 60\n8\n1 to 30\n16\n(e) For purposes of subsections (c) and (d), an eligible calendar day may be counted only once as either an ordered shutdown day or an ordered restricted operations day.\n(f) A claimant with a qualifying business at a retail storefront that ceased operations after March 1, 2020, and before January 1, 2021, is eligible for a rebate only for tax year 2020.\n(g) The maximum amount of a refund that may be claimed by a claimant in any single tax year pursuant to this act shall be $5,000 per retail storefront.","path":["Chapter 79.—TAXATION","Article 16.—MISCELLANEOUS PROPERTY TAX PROVISIONS"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_016_0017.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:11Z","sha256":"b28afd0b4a339843229e5900b768e26afa7b3511884e41ab0a6aa9aaf7f2a45a","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-1616","next":"us-ks/k.s.a.-79-1618"},"notice":"GroundRules: Original legal text. Not legal advice."}