Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

SB 397 prevents Kansas homeowners from losing eligibility for homestead property tax refunds or the SAFESR tax credit if their home's value later exceeds $350,000 after qualifying in a previous year. It ensures that individuals who received these benefits in a year when their home value was under $350,000 retain eligibility for future years, even if the value rises above the threshold. The bill amends Kansas law to explicitly protect this eligibility, applying to tax years 2026 and beyond for those who qualified under prior years' conditions. It directly affects current and future recipients of these specific tax relief programs.