Budget & Taxes (Property Tax)

died · Kansas · House Apr 10, 2026

HB 2630: Providing the authority for counties and cities to levy an additional liquor enforcement tax for property tax reduction.

HB 2630 allows Kansas counties and cities to levy a 2% additional tax on liquor sales revenue (from retailers, microbreweries, distributors, and other sellers), but only after voter approval via local election. The tax revenue must be used exclusively to reduce the following year's property tax levy by an equal amount. Local governments must hold an election and secure majority voter approval before implementing the tax, with collections starting 60 days after the election. This bill directly affects property taxpayers in participating counties and cities by providing a new funding mechanism for property tax relief.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enables local governments to use liquor tax revenue to directly reduce property taxes, providing tax relief for residents through fiscal management.95% confidence

Sub-Topics Business Taxes Property Tax Revenue

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died · Kansas · House Apr 10, 2026

HB 2559: Removing the presumption that leased land shall be classified as land devoted to agricultural use for property tax purposes.

HB 2559 changes Kansas property tax rules for land classified as agricultural. It removes the automatic presumption that leased land is agricultural use, requiring landowners to provide proof of actual agricultural use (like crop records) rather than just a lease agreement to maintain that tax classification. This affects farmers and landowners who lease property for farming but may not actively use it for agriculture. The bill modifies appeal procedures so county appraisers no longer assume leased land is agricultural by default. The change shifts the burden of proof to the property owner during tax classification appeals.

Topics ✓ Budget & TaxesSupports Budget & TaxesCloses tax loophole by requiring proof of actual agricultural use, ensuring proper property tax classification and preventing potential revenue loss.90% confidence

Sub-Topics Property Tax

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died · Kansas · Senate Apr 10, 2026

SB 401: Requiring the county appraiser to conduct a new physical inspection before increasing the valuation of residential real property by more than 15%.

SB 401 requires Kansas county appraisers to conduct a new on-site physical inspection before increasing the tax value of residential property by more than 15%, excluding increases from new construction. This applies to homeowners whose property valuations are raised above that threshold, mandating a detailed review of both exterior and interior features (with homeowner request) rather than relying on drive-by observations or digital images. Homeowners must receive written notice and have at least 30 days to request an interior inspection before any valuation change takes effect. The bill aims to ensure fair property tax assessments by requiring direct, verified property inspections.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents arbitrary property tax increases through mandatory inspections, ensuring fair valuations and protecting homeowners from sudden tax hikes.85% confidence

Sub-Topics Property Tax

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died · Kansas · House Apr 10, 2026

HB 2443: Providing that certain natural gas storage facilities shall not be classified as public utilities for property tax purposes.

HB 2443 amends Kansas property tax law to exclude certain natural gas storage facilities from being classified as "public utilities" for tax purposes. Specifically, it applies to new facilities constructed after January 1, 2026, located entirely within a single county without crossing state boundaries. This change means these facilities would no longer be subject to the higher property tax rates typically applied to public utilities. The bill directly affects owners of qualifying natural gas storage infrastructure built after 2026. It revises K.S.A. 79-5a01 and repeals the prior definition.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates tax exemption for natural gas storage facilities, reducing state revenue through business tax break, aligning with 'oppose' indicator of tax breaks for wealthy entities.95% confidence

Sub-Topics Property Tax

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died · Kansas · Senate Apr 10, 2026

SB 303: House Substitute for SB 303 by Committee on Taxation - Decreasing the rate of ad valorem tax imposed by a school district, discontinuing certain sales tax exemptions, imposing sales tax on certain sales of lottery tickets, imposing an excise tax on all sports wagers as a rate of 2% of the amount wagered, creating the property tax relief fund and providing for transfers therefrom to the state school district finance fund and creating the sports wagering privilege tax refund fund.

SB 303 would allow Labette County to impose a countywide retailers' sales tax to fund fire departments within the county. The bill amends Kansas tax law to authorize county commissioners to seek voter approval (via petition or election) for this tax, requiring revenue to be used *solely* for fire department support. This creates a new funding mechanism specifically for Labette County fire services, distinct from existing county tax uses for courthouses or jails in other counties. The tax would require voter approval and must be spent exclusively on fire department needs as specified in the bill.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new county sales tax authority to fund fire departments, establishing dedicated revenue stream for essential public services. Directly advances fiscal support for local government operations.95% confidence

Sub-Topics Property Tax Sales Tax

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signed · Kansas · House Apr 9, 2026

HB 2440: Excluding owners of oil leases from having to file request for exemption with the board of tax appeals for property tax exemptions.

HB 2440 amends Kansas property tax law to exempt owners of oil leases from the requirement to file for property tax exemptions with the Board of Tax Appeals. Currently, property owners must submit exemption requests to the Board, but this bill removes oil lease owners from that process. The key change is that oil lease owners will no longer need to complete the formal exemption application and review procedure with the Board of Tax Appeals. This directly affects oil lease owners in Kansas by simplifying their property tax filing obligations.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts oil lease owners from tax exemption filing, creating a tax break for industry (likely wealthy), matching 'oppose' criteria of tax breaks for wealthy.85% confidence ✗ EnergyOpposes EnergyExempts oil lease owners from tax filing requirements, reducing regulatory burden for fossil fuel operations and favoring oil industry over renewable energy policies.95% confidence

Sub-Topics Property Tax Oil & Gas

died · Kansas · Senate Apr 10, 2026

SB 397: 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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProtects existing homestead tax benefits for homeowners, preventing loss of eligibility due to rising property values, thus providing ongoing tax relief for qualifying residents.90% confidence

Sub-Topics Property Tax Tax Credits

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died · Kansas · House Apr 10, 2026

HB 2458: Requiring the approval of property tax levies and bond issuances by elected bodies or electors.

HB 2458 requires local governments in Kansas (such as cities, counties, and townships) to obtain voter approval or elected body authorization before levying property taxes or issuing bonds, except for certain existing tax types. The bill mandates that any new tax levy or bond issuance must be approved by a majority of voters in a special election or by the elected governing body. Key provisions amend existing laws to add this approval requirement, ensuring local tax and debt decisions require direct public input. This directly affects all taxing jurisdictions seeking to raise funds through property taxes or bonds. The bill does not change current tax types covered under K.S.A. 72-5142.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local tax levies/bonds requiring voter approval, limiting government fiscal discretion without public consent.95% confidence

Sub-Topics Business Taxes Debt & Bonds Property Tax Tags Local Government

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died · Kansas · House Apr 10, 2026

HB 2457: Restricting residential homestead property taxes to not more than the established base of property taxes owed for individuals 65 years of age and older and eliminating the property tax exemption for certain commercial properties used for healthcare when in competition with other non-exempt properties.

HB 2457, pending in Kansas, has two main provisions. First, it caps property taxes for homeowners aged 65+ who occupy their primary residence (homestead property) at the tax amount from their "base year" (the year they turned 65 or 2026 for those already older), requiring annual application by April 1. Second, it eliminates property tax exemptions for certain 501(c)(3) healthcare facilities (like clinics or hospitals) that compete with non-exempt providers in the same or adjacent county. The bill would apply to tax years starting after December 31, 2026, if passed. It modifies Kansas tax code sections related to homestead exemptions and healthcare property tax eligibility.

Topics ✓ Budget & TaxesSupports Budget & TaxesCaps property taxes for seniors (tax relief) and eliminates healthcare facility exemptions (closing loophole), promoting fiscal responsibility in tax policy.90% confidence ✗ HealthcareOpposes HealthcareEliminates property tax exemptions for healthcare facilities, increasing operational costs and potentially limiting provider access to services.85% confidence

Sub-Topics Property Tax Tax Incentives

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died · Kansas · Senate Apr 10, 2026

SB 402: Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax credit rules to provide stable property tax relief for seniors/homeowners by fixing income threshold and preventing benefit loss due to property value changes.95% confidence ✓ HousingSupports HousingBill establishes fixed income threshold for SAFESR eligibility and prevents loss of tax benefits if home value exceeds $350k, directly supporting homeowners' stability and affordability through property tax relief.90% confidence

Sub-Topics Property Tax Tax Credits Property Taxes

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