SB 152 creates a new property tax appeal process for residential and commercial property owners in Kansas with valuations under $1 million who haven't already appealed to the state board of tax appeals. Taxpayers can request an informal hearing before their county commissioners within 30 days of receiving a valuation notice, and the commissioners must issue a decision within 30 days of the hearing. If the county disagrees with the valuation, they must either reduce the property's appraised value by at least 15% or agree to purchase the property for 90% of that appraised value within 30 days of a written offer from the owner. The county must complete any purchase within 90 days if they accept the offer.
HB 2080 allows Kansas homeowners aged 65 or older who live in their homes as their primary residence to freeze their property tax bill at the "base year" amount. The base year is either the year they turn 65 or 2025 for those already older when the bill takes effect. To qualify, applicants must submit a form to their county treasurer by April 1 each year, and taxes cannot exceed this locked-in amount in future years. This applies only to primary residences (homestead property) and takes effect for taxable years after December 31, 2025.
HB 2011 lowers the property tax rate for Kansas school districts from 20 mills to 18.5 mills for the 2023-2024 and 2024-2025 school years, and establishes a new formula to maintain revenue levels starting in 2026-2027 based on current property valuations. It directly affects residential property owners by increasing their exemption from the statewide school levy, reducing their taxable property value. The bill also requires school districts to remit all tax proceeds (except for specific bond payments) to the state school district finance fund. These changes aim to reduce local tax burdens while maintaining funding stability for public schools.
HB 2014 exempts specific personal property from Kansas property taxes, including off-road vehicles not used on highways, motorized bicycles/electric scooters, personal-use trailers under 15,000 pounds, and marine equipment (watercraft trailers, motors). It directly affects owners of these items who meet the defined criteria, such as using trailers exclusively for personal, non-income purposes. The bill amends Kansas tax codes to establish these exemptions, effective for tax years starting after December 31, 2025. Owners must still apply for the exemption through standard county tax processes.
HB 2083 creates a property tax exemption for new energy storage systems in Kansas, effective January 1, 2026. It specifically excludes these systems from the existing commercial and industrial machinery and equipment tax exemption while granting them a separate tax exemption under K.S.A. 2024 Supp. 79-266. This directly affects businesses or developers installing new energy storage systems (like battery storage for renewable energy) after the effective date. The bill ensures these systems are taxed differently than standard machinery, providing a financial incentive for new clean energy infrastructure. Systems approved before January 1, 2026, are not covered by this new exemption.
HB 2133 exempts one motor vehicle from property tax for Kansas firefighters who hold a valid firefighter license plate (as defined under K.S.A. 8-1,155). The exemption applies to the vehicle owned by a firefighter who possesses this license plate at the time of registration application. Firefighters who have already paid property tax on such a vehicle can apply for a refund within one year of the bill's effective date (January 1, 2026). This amendment to Kansas property tax law (K.S.A. 79-5107) specifically targets firefighters with approved license plates, providing direct tax relief for their personal vehicle.
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.
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.
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 2394 establishes a new "tax use value" method for calculating property taxes in Kansas. It affects residential properties (including multi-family and mobile home communities), commercial/industrial properties, and mobile homes used for residential purposes. The bill requires these properties to be taxed based on the lower of either their current fair market value or an average of their fair market values over the previous 1-6 years (with a 50% threshold for new renovations), starting in 2026. This change modifies how property values are determined for tax assessment, but does not alter the existing tax rates (e.g., 11.5% for residential properties).
