COVID-19 Retail Storefront Property Tax Relief Act

House Bill 2136, enacted during the 2022 Legislative Session, created the COVID-19 Retail Storefront Property Tax Relief Act, the purpose of which is to provide financial assistance to certain businesses impacted by COVID-19 related shutdowns and restrictions during tax years 2020 and 2021. The financial assistance will be in an amount equivalent to a portion of property taxes accrued on the retail storefront property. The Department of Revenue has issued Notice 22-04, COVID-19 Retail Storefront Property Tax Relief Act which provides details of the program, business that will not qualify, and the calculation of the assistance that may be granted.

The Department has developed an on-line application that may be submitted to apply for assistance through the COVID-19 Retail Storefront Property Tax Relief Act. The application provides definitions, explains the assistance process in detail, and specifies exactly what information must be provided and/or submitted in support of the application. Claimants have until April 15, 2023 to file an application for this financial assistance.

To apply, visit https://www.kdor.ks.gov/Apps/Misc/PropTaxAssistance/StoreFront

Claimants have until April 15, 2023, to file an application for this financial assistance.

In addition, the Department has established a dedicated phone line specifically for the COVID-19 Retail Storefront Property Tax Relief Act. Applicants with questions about this program may contact the Department at 785-368-8660 for assistance.

The COVID-19 Retail Storefront Property Tax Relief Program is funded through the federal American Rescue Plan Act (ARPA), which requires a federal Unique Entity Identifier (UEI) to be completed for a business to be eligible to receive assistance. Due to federal requirements, the Kansas Department of Revenue cannot process a retailer's application for the Retail Storefront Property Tax Relief program unless a business has secured a federal UEI number.

The UEI is issued at no cost through the federal System for Award Management website, SAM.gov. UEI registration ensures the accuracy and security of information and funding used for this program.

You will need to “Register Your Entity or Get a Unique Entity ID” (if not done so already) by selecting the green box marked “Get Started”. The data files required to get a UEI on the SAM.gov website include your entity’s legal business name and physical address. The system may also ask for your entity’s start year and state or country of incorporation or establishment. If your entity information is not found on SAM.gov, you will be required to provide documents to prove your entity information.