Budget & Taxes (Property Tax)

died · Kansas · House Apr 10, 2026

HB 2400: Amending the definition of land devoted to agricultural use to include trail rides as a ranching activity to qualify as an agritourism activity.

This bill amends Kansas law to include trail rides as a qualifying ranching activity under "agritourism," allowing ranches offering trail rides to have their land classified for property tax purposes as agricultural land rather than commercial property. It specifically updates the definition of "agritourism activity" in K.S.A. 32-1432 to explicitly include trail rides and adjusts property tax valuation rules in K.S.A. 79-1476. This change directly affects ranches like Watkins "C" Ranch (requested by Rep. Proctor), which operate trail rides as part of their ranching business. The policy shift means such properties would receive lower agricultural tax rates instead of higher commercial rates, based on the land's agricultural productivity.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill changes property tax classification to provide agritourism tax relief, allowing lower agricultural rates instead of commercial property tax.95% confidence

Sub-Topics Property Tax

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died · Kansas · Senate Apr 10, 2026

SB 217: Increasing the extent of property tax exemption for residential property from the statewide school levy.

SB 217 increases the property tax exemption for residential homeowners in Kansas. It raises the exempt value from $75,000 to $125,000 of a home's appraised value for the statewide school levy. This means homeowners pay property tax only on the value exceeding $125,000, reducing their tax burden. The change applies to all taxable years starting in 2024 and beyond.

Topics ✓ Budget & TaxesSupports Budget & TaxesReduces property tax burden for homeowners by raising exemption threshold from $75k to $125k, providing direct tax relief for residential property owners.95% confidence ✗ EducationOpposes EducationBill reduces school funding by increasing property tax exemption for homeowners, lowering revenue from school levy. Directly defunds public education through tax base reduction.95% confidence

Sub-Topics Property Tax Tax Incentives

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died · Kansas · Senate Apr 10, 2026

SB 90: Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for first $100k value on owner-occupied homes under $350k, reducing tax burden on middle-income homeowners.95% confidence ✓ HousingSupports HousingProvides property tax exemption for first $100k value on owner-occupied homes, reducing housing costs for homeowners under $350k (adjusted for inflation), directly advancing affordability.85% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Homeownership Property Taxes

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died · Kansas · Senate Apr 10, 2026

SB 152: Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax appeal process enabling lower valuations, providing tax relief for residential/commercial owners under $1M through county commissioner review.85% confidence

Sub-Topics Property Tax

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died · Kansas · House Apr 10, 2026

HB 2080: Restricting residential homestead property taxes to not more than the established base year for those individual 65 years of age and older.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesFreezes property taxes for seniors (65+), reducing their tax burden as targeted relief for lower-income homeowners, aligning with tax relief indicators.92% confidence

Sub-Topics Property Tax

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died · Kansas · House Apr 10, 2026

HB 2011: Decreasing the rate of ad valorem tax imposed by a school district, increasing the extent of exemption for residential property from the statewide school levy and providing for certain transfers to the state school district finance fund.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesLowers school district property tax rate for residential owners, increasing tax exemptions and reducing taxable value - direct tax relief for homeowners.95% confidence ✗ EducationOpposes EducationBill lowers school district property tax rate (20 to 18.5 mills) and increases residential exemptions, directly reducing school funding revenue without explicit compensation measures.90% confidence

Sub-Topics Property Tax School Funding

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died · Kansas · House Apr 10, 2026

HB 2014: Providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax exemptions for specified personal property, offering tax relief to qualifying owners, aligning with support indicators.90% confidence

Sub-Topics Property Tax

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died · Kansas · House Apr 10, 2026

HB 2083: Providing a property tax exemption for new energy storage systems and excluding new energy storage systems from the commercial and industrial machinery and equipment exemption.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax exemption for energy storage systems, providing tax relief for businesses investing in renewable infrastructure under state tax policy.90% confidence ✓ EnergySupports EnergyProvides tax exemption for energy storage systems, incentivizing renewable energy infrastructure deployment.90% confidence ✓ EnvironmentSupports EnvironmentBill provides tax exemption for energy storage systems supporting renewable energy adoption, directly promoting clean energy infrastructure per bill title and summary.95% confidence ✓ TechnologySupports TechnologyBill provides tax exemption for energy storage systems, incentivizing renewable energy technology adoption and infrastructure development.85% confidence

Sub-Topics Property Tax Tax Incentives Energy Storage Renewable Energy

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died · Kansas · Senate Apr 10, 2026

SB 280: Requiring the approval by a majority of electors voting at an election in order for the governing body of any taxing entity to increase its total amount of property tax to be levied by more than the annual rate of inflation.

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRestricts local property tax increases above inflation without voter approval, limiting government spending flexibility and requiring public consent for tax hikes.90% confidence ✗ EducationOpposes EducationRestricts school district tax increases above inflation, limiting potential funding for education programs without explicit educational provisions.85% confidence ✗ HousingOpposes HousingRestricts local government ability to raise property taxes for housing funding beyond inflation, limiting resources for affordable housing initiatives and development programs.85% confidence

Sub-Topics Business Taxes Property Tax Property Taxes

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died · Kansas · House Apr 10, 2026

HB 2133: Providing for a property tax exemption for one motor vehicle for firefighters.

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides targeted property tax exemption for firefighters, offering tax relief to a specific public safety group, aligning with tax relief indicators for middle-income personnel.90% confidence

Sub-Topics Property Tax Tax Incentives

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