Requiring counties to purchase homesteads at the appraised values set by county appraisers upon applications made by the owners under certain conditions.

SB 225 requires Kansas counties to purchase a homeowner's primary residence (homestead) at the current tax appraised value if the owner meets specific conditions. Homeowners must occupy the property as their primary residence for at least 24 months, owe no delinquent taxes, and all co-owners must agree to the sale. Counties must finalize the purchase within 120 days of a valid application, using the appraised value from the tax year of the application. This law directly affects homeowners who qualify, enabling them to sell their primary residence to the county at a fixed, transparent value.