Function of Department / Duties of the Clerk /
Election Office / Forms Available* /
Homestead Property Tax Refund / Food Sales Tax Refund /
Business Machinery and Equipment Tax Credit /
How to Claim Your Refund or Tax Credit /
Frequently Asked Questions

*All forms available on this page must be read with Adobe Acrobat Reader.
This is a free download. If you have trouble accessing any forms,
request them from the County Clerk at
coclerk@phillipsburg.net.


Function of Department

Maintain copy of current county policy and job descriptions

REAL ESTATE

Record transfer of ownership from deeds, probates, divorce decrees, death certificates, etc.
Maintain a file of real estate by address, legal description, and name

Homestead Property Tax Refund

Definition: A Property Tax refund for eligible homeowners and renters

To Qualify:
As a Kansas resident for all of 2000, you are eligible at income tax time for a refund of up to $600 if your total "household income" is $25,000 or less, AND:

• you were born before January 1, 1945, OR
• you were totally and permanently disabled or blind for the entire year of 2000, OR
• you have a dependent child who lived with you the entire year who was born before January 1, 2000, and was under the age of 18 all of 2000.

"Household income" means ALL taxable and non-taxable income received by all members of the household. Beginning with tax year 2000, Social Security disability payments are not included in "household income."

To use an expected homestead refund to help pay up to half of property taxes:
Homeowners who received a homestead refund last year will automatically receive a Refund Advancement Letter and Form ELG from the Kansas Department of Revenue. To have your advancement amount applied to the first half of your property taxes, take these letters and your 2000 property tax statement to your county clerk's office by December 20, 2000. You must still file a homestead refund claim with the Kansas Department of Revenue after January 2, 2001.

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Food Sales Tax Refund

To Qualify:
If you were a Kansas resident all of 2000, you are eligible if your Kansas adjusted gross income (KAGI) plus certain interest and retirement benefits exempt from Kansas taxation is $25,000 or less, AND:

Amount of Food Sales Tax Refund:

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Business Machinery and Equipment Tax Credit

Definition:
An income tax credit equal to 15% of the personal property tax paid on qualified machinery and equipment

To Qualify:
You are eligible if you paid personal property tax on qualified business machinery and equipment without incurring any late payment penalties and you are a sole proprietorship, partnership, corporation, limited liability company, or other business organization filing an income tax return. Financial institutions filing a Kansas privilege tax return, and insurance companies paying the insurance company premiums tax are also eligible for this credit.

"Qualified machinery and equipment" means items required to be listed for property taxation on Schedule 2, Schedule 5, or Schedule 6 of the rendition. Items that DO NOT qualify for the credit include motor vehicles, personal property owned by a public utility, and property not used for a business purpose.

The basis for the credit is the personal property tax timely paid on business machinery and equipment during the tax year. Example: For tax year 2004 (calendar year), the last half of 2003 property taxes paid by May 10, 2003, and the 2004 property tax paid by December 20, 2004, is the basis of the credit.

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How to Claim Your Refund or Tax Credit

Homestead Refund:
Complete a "Kansas Homestead Claim" Form K-40H and mail it to the Kansas Department of Revenue anytime from January 1 through April 15, 2001.

Food Sales Tax Refund:
Complete the Food Sales Tax Refund worksheet in the Kansas Individual Income Tax Booklet. Check the Food Sales Tax Refund box on the front of the Kansas Individual Income Tax Return, Form K-40, and enter the amount of the refund on line 23.

Business Machinery and Equipment Tax Credit:
Complete Schedule K-64, "Business Machinery and Equipment Tax Credit" and enclose it with your tax return along with a copy of your personal property tax receipt. If your paid receipt does not separate the tax paid on qualified property from other personal property taxes paid, obtain a breakdown of the tax paid on qualifying property from the county.

Forms are available from the Kansas Department of Revenue, driver's license exam stations, and other places of convenience throughout the state. Forms also may be ordered from the Kansas Department of Revenue's voice mail forms request line at (785) 296-4937, or download from our web page at www.ink.org/public/kdor.

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Frequently Asked Questions

Q. Where do I register to vote:
A. The County Clerk's office or at the Driver's License Examiner's office when you renew you license. Sometimes political organizations set up booths at local businesses close to election time at which you can register also.

Q. Where can I buy a hunting or fishing license?
A. The County Clerk's office / various vendors / Wild Life & Parks

Q. What information do I need to file my Homestead Return and my Food Sales Tax Return?
A. Total household income, including Social Security, and a copy of tax statement

Q. When can I expect my Homestead and Food Sales Tax refund?
A. It usually takes about six weeks.

Q. How do I find out who owns a certain piece of property?
A. Bring the legal description or address to the Clerk's office.

Q. Do we have county zoning?
A. No

Q. Who takes care of the little cemeteries?
A. Call the County Clerk's office for this answer. They are all handled by different people.

Q. What is the population of Phillips County?
A. 6,080

Q. What is the population of the city of Phillipsburg?
A. 2,504

Q. What is the population of other cities in the county?
A.

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