Kansas - Session 2025-2026
Title: SB402 - Modifying the definition of household income, providing for one 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 for purposes of homestead property tax refunds, 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 $350,000 after qualifying in a previous tax year and establishing a constant household income threshold for purposes of the SAFESR tax credit.
AN ACT concerning taxation; relating to the homestead property tax refund act; modifying the definition of household income; providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship; providing for one homestead property tax refund claim form; increasing the homestead appraised value thresholds for two 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 selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds {the applicable threshold} after qualifying in a previous tax year; relating to the selective assistance for effective senior relief (SAFESR) income tax credit; modifying the household income threshold and providing a cost-of-living adjustment; limiting eligibility to taxpayers born before 1961; relating to property tax; prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property; amending K.S.A. 79-2301, 79-32,263, 79-4503, 79-4505, 79-4510 and 79-4522 and K.S.A. 2025 Supp. 79-4502, 79-4508a and 79-4509 and repealing the existing sections.
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| Date | Event | Detail |
|---|---|---|
| 2026-01-27 | Introduced | Bill introduced |
| 2026-03-16 | Status | in_committee |
| 2026-03-16 | Latest Action | Committee Report recommending bill be passed as amended by Committee on Taxation |
| Bill | Title | Status |
|---|---|---|
| HB 2036 | HB2036 - Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces. | unknown |
| HB 2773 | HB2773 - Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a general manufacturer. | in_committee |
| HB 2798 | HB2798 - Substitute for HB 2798 by Committee on Higher Education Budget - Granting authority to state educational institutions regarding transactions involving contracts, easements and the procurement of goods and services, exempting the state educational institutions from statutes governing such transactions and authorizing legislators to request copies of certain documents. | in_committee |
| SB 303 | SB303 - 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. | in_committee |
| SB 329 | SB329 - Requiring the county appraiser to submit a single property appraisal report at the valuation appeal hearing before the regular division of the state board of tax appeals. | introduced |
| SB 427 | SB427 - Clarifying that the chairperson and vice chairperson of the senate committee on confirmation oversight shall have access to review tax information from the department of revenue and Kansas bureau of investigation background checks on persons appointed to state offices who are subject to senate confirmation. | enrolled |
| HB 2114 | HB2114 - Substitute for HB 2114 by Committee on Agriculture and Natural Resources - Clarifying which structures shall be considered water obstructions and not a dam, increasing application fees for a permit to construct, modify or add to a dam, requiring preconstruction permit fees and requiring any licensed professional engineer who conducts inspections required by the act to be approved by the chief engineer or a certified intern engineer who is under the supervision of a licensed professional engineer. | passed_lower |
| HB 2346 | HB2346 - Substitute for HB 2346 by Committee on Commerce, Labor and Economic Development - Establishing the Kansas sports tourism grant program administered by the secretary of commerce to provide matching grants to communities for developing and continuing sporting events, providing for funding of such grants from the state economic development initiatives fund or from the state general fund if funds are not available therefrom. | passed_lower |