Kansas Attorney General Opinion 2026-1: Validity of county tax rebate program
... a county may not implement a tax rebate program unless it is authorized by, and complies with, a state statutory scheme. Harper County instituted the Ad Valorem Rebate Program to offer tax rebates from county ad valorem property taxes to program participants. ... for the Rebate Program to be valid, it must be based on, and comply with, a state statutory tax rebate scheme. Read more: Kansas Attorney General Opinions