SENATE - BILL

SB 402

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.

Died

Bill Progress

Introduced
Committee
Committee Report
Floor Action
Opposite Chamber
Enrolled
Governor

Versions

Bill Supp. Note Fiscal Note
As Amended by House Committee on Taxation

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.

{As Amended by Senate Committee of the Whole}

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.

As Amended by Senate Committee on Assessment and Taxation

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.

As Introduced

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.

vs. Compare

Amendments, Committee Reports, & Conference Committee Reports

Committee Reports 2
Committee Report
Senate Committee on Assessment and Taxation Mon, Feb 16, 2026 And the bill be passed as amended.
House Committee on Taxation Mon, Mar 16, 2026 And the bill be passed as amended.
Floor Amendments 2
Offered by Amendment
Sen. Caryn Tyson Wed, Feb 25, 2026

Legislative History

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Testimony & Minutes

Senate · Committee on Assessment and Taxation 5
Hearing Date Minutes Presenter Organization Topic PDF
Feb 10, 2026 View Erin Winn Johnson County SB402 proponent in person
Feb 10, 2026 View Spencer Duncan League of Kansas Municipalities SB402 proponent written
Feb 10, 2026 View Mark Tomb Kansas Realtors SB402 proponent written
Feb 10, 2026 View Amelia Kovar-Donohue Revisor of Statutes SB402 revisor's summary
Feb 10, 2026 View Senator Tyson SB402 homestead refund programs
House · Committee on Taxation 6
Hearing Date Minutes Presenter Organization Topic PDF
Mar 5, 2026 View Adam Siebers Office of Revisor of Statutes SB402 Overview
Mar 5, 2026 View Mark Tomb Kansas Realtors SB402 Proponent
Mar 5, 2026 View Spencer Duncan League of Kansas Municipalities SB402 Proponent
Mar 5, 2026 View Erin Winn Johnson County Board of County Commissioners & Commission on Aging SB402 Proponent
Mar 5, 2026 View Megan Lynn on behalf of AARP, Kansas SB402 Neutral
Mar 5, 2026 View Adam Siebers Office of Revisor of Statutes SB402 Overview

Identification

Bill No. SB 402
Chamber Senate
Requested By Requested by Senator Tyson

Subjects

Sections Affected

Amended

K.S.A. 79-32,263, 79-4503, 79-4510 and 79-4522 and K.S.A. 2025 Supp. 79-4502

Effective Date

This act shall take effect and be in force from and after its publication in the statute book.
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