SB 10 creates property tax exemptions in Kansas for specific personal property, directly affecting owners of off-road vehicles (not used on highways), motorized bicycles, electric-assisted mobility devices, trailers under 15,000 pounds for personal use, and marine equipment (including watercraft trailers and motors). The bill exempts these items from state property taxes starting in taxable years after December 31, 2025. It amends existing tax laws to formalize these exemptions and updates application procedures for property tax exemptions. This change applies only to qualifying personal-use equipment, not commercial or farm-related property.
HB 2397 increases Kansas state financial assistance to local health departments by raising the base annual payment from $7,000 to $12,000 per department. It establishes a two-tier funding system: all applying departments receive the $12,000 base, with remaining funds distributed based on county population size. The bill also requires proportional reductions in state aid if local tax revenues for a health department decrease compared to the previous year, ensuring state support aligns with local funding levels. This directly affects all Kansas local health departments receiving state funding.
HB 2380 provides a $150 monthly increase to retirement benefits for Kansas retirees aged 85 or older who are already receiving payments from specific state retirement systems (KPERS, police/fire, school, or judges' systems) as of July 1, 2025. This applies to benefits accruing after June 30, 2025, and includes both retirees and their joint annuitants or beneficiaries. The bill directly affects eligible retirees in these systems who meet the age and payment criteria on the specified date. It modifies existing retirement benefit structures without changing contribution rates or eligibility rules.
SB 223 authorizes Russell County to seek voter approval for a countywide sales tax on retail purchases, specifically to fund school district facilities like attendance centers. The bill amends Kansas law to allow Russell County commissioners to propose this tax after meeting standard voter petition thresholds (10% of voters or city resolutions), similar to existing provisions for other counties. If approved by voters, the tax revenue would directly support school facility costs, with the tax ending once all project costs are covered. This bill does not create the tax itself but provides Russell County the legal authority to pursue it through the established voter approval process.
This bill changes how homeowners can partially reclaim property with delinquent taxes. It allows owners of homestead properties (primary residences) to partially redeem their property by paying only the current year's taxes and interest, without needing to pay special assessments for previous years. Previously, partial redemption required payment of all delinquent special assessments, not just the year being redeemed. The change applies statewide except in Johnson County, which has separate rules. This simplifies the process for homeowners seeking to avoid full tax foreclosure.
HB 2012 provides a $0.05 per gallon tax credit for retail fuel dealers and distributors selling ethanol blends containing 15% to 85% ethanol at Kansas retail service stations or directly to end users. The credit applies to tax years 2026 through 2031, with a yearly cap of $5 million total across all businesses. Unused credits can be carried forward for up to five years, but the credit cannot be refunded. This bill directly affects businesses selling ethanol-blended fuels in Kansas, including gas stations and fuel distributors.
HB 2385 authorizes Kansas cities and counties to propose an earnings tax on nonresident workers (those who live outside the city or county but work within it), with a maximum rate of 1% annually. If approved by voters, the tax must be resubmitted to voters every 10 years for renewal. Revenue from the tax must be used for specific purposes: cities must allocate at least 50% to reduce property tax reliance, while counties must use it for general purposes. Employers must deduct the tax from employee paychecks, and the bill excludes deferred compensation contributions from taxation.
SB 215 modifies Kansas property tax refund eligibility for seniors (65+) and disabled veterans by excluding Social Security payments from household income calculations and raising the income threshold from $50,000 to $80,000 annually. It also increases the maximum property value threshold for eligibility from $350,000 to $595,000, with automatic annual adjustments based on cost-of-living changes and property valuation trends. These changes apply to tax years beginning in 2025 and later, replacing previous eligibility rules under Kansas law. The bill directly affects qualifying seniors and disabled veterans seeking property tax refunds by expanding access to the program.
HB 2210 establishes a refundable child tax credit for Kansas resident individuals with qualifying children. It provides credits ranging from $600 to $25 per child annually, based on household income (e.g., $600 for incomes under $25,000, decreasing to $25 for incomes over $350,000). The credit is refundable, meaning excess credit amounts are paid directly to taxpayers, and the state treasurer must issue annual reports tracking participation and costs. This affects low-to-moderate-income Kansas families with children who meet specific residency and relationship criteria defined in the bill.
HB 2395 creates a Kansas income tax credit for residents who adopt cats or dogs from shelters. It allows a credit of up to $250 for veterinary care, spaying/neutering, microchipping, and food in the first year of adoption, then $100 annually for subsequent years per pet. The credit applies to up to three pets per year, requires receipts and proof of spay/neuter, and limits eligibility to six years per animal. Expenses must be paid by December 1st of the tax year. This directly affects Kansas residents who adopt shelter pets and incur qualifying veterinary costs.