HB 2679 would establish a legal framework for the regulated sale and use of cannabis by adults 21 and older in Kansas. The bill creates licensing requirements for cannabis businesses (including growers, manufacturers, retailers, and testing facilities), mandates the clearing of past cannabis-related criminal records, and imposes an excise tax on cannabis sales. Revenue from this tax would fund child care, economic development, mental health services, low-cost housing, and property tax rebates through a new "cannabis business regulation fund." The law would replace existing cannabis laws and require businesses to follow specific safety, labeling, and operational standards.
HB 2678 would establish Kansas' first legal medical cannabis program, allowing licensed businesses to cultivate, process, and sell cannabis products for medical use to qualifying patients. It requires the state to expunge past cannabis-related criminal records and imposes an excise tax on sales, with funds directed to child care, economic development, mental health, low-cost housing, and property tax rebates. The bill creates new licensing systems for cultivators, processors, and dispensaries, while exempting medical cannabis use from certain drug possession laws. It directly affects patients with qualifying medical conditions, licensed cannabis businesses, and the state's criminal justice and social service funding mechanisms.
HB 2621 would create a new property tax exemption in Kansas for real estate owned by nonprofit organizations that provide affordable housing. This exemption would be added to Kansas tax law (K.S.A. 79-201), specifically applying to properties used exclusively for housing meeting state affordability standards. It directly affects nonprofits developing or managing affordable housing projects by eliminating their property tax burden on qualifying properties. The bill amends existing tax exemption categories, which currently include religious buildings and schools, to include affordable housing nonprofits. This policy change would reduce operating costs for qualifying housing developments without altering current affordability definitions.
HB 2619 would create a sales tax exemption for manufactured homes, mobile homes, modular homes, and construction materials/services used by contractors to build or remodel affordable housing projects for qualifying nonprofit organizations. The bill amends Kansas' sales tax code to add this specific exemption, directly reducing costs for contractors working on affordable housing developments. This policy change applies when projects are sponsored by nonprofits meeting defined affordability criteria. The exemption covers both the homes themselves and related construction materials/services purchased by contractors.
HB 2641, the Kansas Property Rights Protection Act, requires state and local governments to pay landowners compensation when government actions (like approving projects or enacting land-use rules) reduce property value. It mandates 110% compensation for temporary impacts (e.g., construction delays) and 150% for permanent value loss (including a buyout option if value drops over 10%). Governments must pay within 90 days or face daily penalties, and can later seek reimbursement from developers responsible for the project. The law excludes actions solely for public health/safety (e.g., nuisance abatement) but covers most development projects like wind farms or data centers.
SB 402 modifies Kansas homestead property tax refund and SAFESR tax credit rules to better support seniors and homeowners. It establishes a fixed household income threshold ($25,380 for 2026+) for SAFESR eligibility instead of using federal poverty levels, prevents loss of eligibility if a homestead's appraised value later exceeds $350,000 after qualifying, and adds an exception for claimants forced to live away from their homestead due to health or hardship. The bill also standardizes the refund claim process by requiring a single form for all homestead tax refund claims. This directly affects Kansas residents aged 65+ who own and occupy their primary residence and qualify for these tax benefits.
SB 280 requires local taxing entities (like cities, counties, or school districts) to obtain majority voter approval via a special election before raising total property taxes by more than the annual inflation rate, as measured by the U.S. Bureau of Labor Statistics' consumer price index. It excludes new construction taxes from the calculation of the tax levy limit and does not apply to certain statutorily fixed mill rates. The law takes effect January 1, 2026, mandating voter consent for tax increases beyond inflation for all other property tax levies. This directly affects local governments seeking to raise revenue above inflation and property owners whose taxes could be impacted by such increases.
HB 2074 amends Kansas' Homestead Property Tax Refund Act to allow renters of their primary residence to qualify for the same tax refunds previously available only to homeowners. The bill explicitly includes renters in the eligibility criteria for three groups: individuals aged 55 or older, people with disabilities, and low-income households with dependent children. This change, effective for tax year 2025, updates the definition of "homestead" to cover rented properties and revises related terms in the law to reflect expanded access to the refund program.
SB 90 creates a property tax exemption for the first $100,000 of value on owner-occupied homes in Kansas, affecting homeowners with homes valued under $350,000 (adjusted annually for inflation starting in 2027). Local governments can propose ballot questions to voters to opt out of this exemption for their area - requiring a two-thirds vote for full exemption removal or a majority vote for a 50% reduction. The exemption does not apply to taxes from existing bonds or certain specific levies. This policy directly impacts eligible homeowners and gives local communities annual voting power over local tax rates.
SB 72 allows Kansas housing investors to transfer unused tax credits to other taxpayers. Previously, investors could carry forward unused credits but could not transfer them to others. Now, investors can sell or give these credits to any taxpayer (even non-investors), who can apply them against their own Kansas income tax liability starting from the year the original investment was made. This applies retroactively to credits issued since 2022 and affects both original investors and new transferees. The bill adds no restrictions on how many times credits can be transferred.
