A litter box liner system and method for use with an animal waste litter box and litter material has separably attached layers of perforated filters which line the bottom of the box over which litter material is spread. Periodic removal of each filter recirculates the litter material from the bottom up and catches solid waste for convenient and sanitary disposal. An unperforated bottom layer lines and protects the interior of the litter box from contact with the litter material and captures all of the litter material for convenient and sanitary disposal. The separably attached layers of perforated filters may be individual sheets or incorporated into individual interfitting filter liner bags which fit over the litter box and contain solid waste upon removal. Alternatively, the top facing surface of a single liner bag may include layers of separably attached filters.
