SB 509 would authorize Sheridan County to impose a countywide sales tax on retailers to fund the construction of a new jail and law enforcement center. The tax would require voter approval and would end once the project costs are fully covered by collected revenue. This bill amends Kansas law to extend this specific tax authority to Sheridan County, which currently lacks it under existing provisions for similar public safety projects.
This bill restores eligibility for renters to claim property tax refunds under Kansas' homestead program. Previously excluded, renters meeting income, age, or disability criteria can now qualify for the same tax refunds previously available only to homeowners. The key change modifies the definition of "homestead" to explicitly include rented properties starting in tax year 2026, aligning with the program's existing eligibility categories for qualifying individuals. It directly affects low-income renters in Kansas who meet the income and household requirements outlined in the law.
HB 2737 creates a new "Taxpayer Agreement Act" for Kansas cities, allowing them to enter binding agreements with property developers for economic development projects. These agreements require developers to make payments (in lieu of or alongside tax increment revenues) to secure project financing, with a lien on the property that takes priority over most other liens except prior tax liens. The bill ensures cities aren’t liable for financing, bonds issued under it don’t count toward debt limits, and developers can’t challenge the lien or tax assessments. It provides an optional alternative to traditional tax increment financing but doesn’t require cities or developers to use this method.
HB 2633 amends Kansas law to increase the maximum service charge fee for wildlife department licenses, permits, and stamps. It sets a new cap of $2.00 for most licenses and permits, while raising the cap for migratory waterfowl habitat stamps to $1.00 (from $0.50). This change affects individuals purchasing these items, such as hunters and anglers, but does not alter the base cost of the licenses themselves. The bill repeals the existing fee structure and specifies that collected fees follow standard state deposit procedures.
HB 2773 modifies Kansas' business income tax apportionment rules for manufacturers. It creates a new election option allowing qualifying manufacturers - defined as those with payroll exceeding 200% of their average property and sales factors - to use a simplified apportionment method (property plus sales factors divided by two) instead of the standard three-factor method. This applies to all qualifying manufacturers, not exclusively alcoholic liquor producers as the title suggests. Taxpayers electing this method must file a statement with their return and are bound for ten years. The bill amends K.S.A. 2025 Supp. 79-3279 to add this provision, affecting businesses meeting the payroll threshold.
HB 2775 creates a three-year exemption from Kansas' 8% severance tax for all new oil and gas wells. This directly affects operators who drill new wells by eliminating their initial tax burden on production. The exemption applies to the standard 8% tax rate on the gross value of oil or gas produced, covering all new wells regardless of size or location during their first three years of operation. It amends existing tax law (K.S.A. 79-4217) to add this temporary relief for new well operators.
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 2622 modifies requirements for municipal lease-purchase agreements in Kansas, primarily affecting cities and towns entering long-term leases for land or buildings. It requires voter approval via petition if payments exceed 3% of a municipality’s annual budget (excluding debt service) for non-county entities, or $100,000 annually for counties/schools, after a 5% voter petition is filed within 30 days of public notice. The bill mandates that agreements specify cash purchase costs, interest rates, and non-capital charges, and repeals prior provisions. This gives voters a direct role in approving significant lease deals that impact local budgets.
SB 435 allows the Kansas Public Employees Retirement System (KPERS) board to elect its own vice chairperson, replacing the prior process where the position was appointed by the governor or legislative leaders. It requires new employers joining the Kansas Police and Firemen's Retirement System (KP&F) to pay the full actuarial rate for both past and future pension service, ensuring the system remains financially stable. The bill also repeals existing rules that permitted state and local elected officials to work after retirement without reducing their pension benefits. These changes directly affect KPERS board members, new KP&F employers, and state/local elected officials.
HB 2632 raises eligibility thresholds for Kansas seniors (65+) and disabled veterans to qualify for property tax refunds. It increases the household income limit from $50,000 to $75,000 and the homestead appraised value limit from $350,000 to $500,000 for tax years starting in 2026. The bill also adds an automatic cost-of-living adjustment to the income threshold each year. This change directly affects more Kansas residents aged 65+ or disabled veterans who previously earned too much or owned homes exceeding the old value limits.
