Session of 2026
SENATE BILL No. 397
By Senators Warren, Gossage, Rose, Shane, Thomas and Thompson
1-27
1AN ACT concerning taxation; relating to the homestead property tax
2refund act; providing that a person shall not lose eligibility for a
3homestead property tax refund claim or the selective assistance for
4effective senior relief (SAFESR) tax credit if the appraised valuation of
5the homestead subsequently exceeds $350,000 after qualifying in a
6previous tax year; amending K.S.A. 79-4522 and repealing the existing
7section.
8
9Be it enacted by the Legislature of the State of Kansas:
10Section 1. K.S.A. 79-4522 is hereby amended to read as follows: 79-
114522. (a) Except as provided in subsection (b), a person owning or
12occupying a homestead for which the appraised valuation for property tax
13purposes exceeds $350,000 in any year shall not be entitled to claim a
14refund of property taxes under the homestead property tax refund act for
15any such year.
16 (b) For tax year 2026 and all tax years thereafter, a person who
17received a refund under this act or a credit pursuant to K.S.A. 79-32,263,
18and amendments thereto, for any previous tax year when the person's
19homestead had an appraised valuation not exceeding $350,000 shall not
20lose eligibility for any subsequent tax year in the event that the appraised
21valuation of such homestead exceeds $350,000 for any such subsequent
22tax year if the person otherwise satisfies the statutory requirements for
23such a refund or credit.
24(c) The provisions of this section shall apply to claims pursuant to
25K.S.A. 79-32,263 and 79-4508, and amendments thereto, but shall not
26apply to claims pursuant to K.S.A. 2025 Supp. 79-4508a, and amendments
27thereto.
28(d) The provisions of this section shall be a part of and supplemental
29to the homestead property tax refund act.
30Sec. 2. K.S.A. 79-4522 is hereby repealed.
31Sec. 3. This act shall take effect and be in force from and after its
32publication in the statute book.