Bills affecting Homeowner in Kansas — 2026 session

Establishing the veterans' valor property tax relief act providing an income tax credit or refund for eligible individuals and discontinuing the sales tax exemption for purchases made by certain qualifying military veterans.

Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

Excluding social security payments from household income and increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

Including homestead renters as eligible to participate in certain homestead property tax refund claims.

Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.

Restricting residential homestead property taxes to not more than the established base of property taxes owed for individuals 65 years of age and older and eliminating the property tax exemption for certain commercial properties used for healthcare when in competition with other non-exempt properties.

Providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

Increasing the extent of property tax exemption from the statewide school levy for residential property.

Providing the authority for counties and cities to levy an additional liquor enforcement tax for property tax reduction.

Senate Substitute for HB 2396 by Committee on Assessment and Taxation - Authorizing the use of a protest petition to limit funding of a taxing jurisdiction by property tax revenues exceeding a certain amount, providing for a protest petition notice to be sent to taxpayers and modifying the content requirements of the revenue neutral rate hearing notice.

House Substitute for SB 303 by Committee on Taxation - Decreasing the rate of ad valorem tax imposed by a school district, discontinuing certain sales tax exemptions, imposing sales tax on certain sales of lottery tickets, imposing an excise tax on all sports wagers as a rate of 2% of the amount wagered, creating the property tax relief fund and providing for transfers therefrom to the state school district finance fund and creating the sports wagering privilege tax refund fund.

Providing that leased ground owned by a county-recognized community land trust shall be considered as a factor in determining fair market value for property tax purposes.

Imposing a nameplate capacity tax and a production tax upon certain wind farms and solar facilities, crediting the nameplate capacity tax and the production tax revenue to the property tax relief fund, creating the property tax relief fund, transferring moneys from the property tax relief fund to the state school district finance fund and decreasing the statewide property tax levy for schools.

Providing for a universal homestead exemption from ad valorem property taxation.

Providing that countywide retailers' sales tax is apportioned based on tangible property tax levies remain unchanged until December 31, 2026.

Discontinuing yearly registration and registration fees for motor vehicles when registered by an individual or individuals and used as a passenger vehicle or for personal use and discontinuing sales tax on transfers and property tax on such vehicles.

Providing a property tax exemption for real property owned by a not-for-profit organization and used to provide affordable housing.

Permitting county appraisers to request lease agreements from taxpayers when valuing property for property tax purposes.

Imposing a 3% excise tax on all sports wagers, distributing the proceeds of such tax to the state school district finance fund and decreasing the statewide property tax levy for school districts by 1.5 mills.

Providing for a property tax rebate for certain real property used for residential or commercial and industrial purposes when such property sells in a qualifying sale for less than 97% of the county appraised value.