SESSION OF 2025
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2231
As Amended by Senate Committee on
Assessment and Taxation
Brief*
HB 2231, as amended, would modify law related to
income tax personal exemption amounts and make changes
to the “tax freeze” refund option within the Homestead
Property Tax Refund Act.
Personal Exemption Changes
The bill would establish, beginning in tax year 2024, that
head-of-household filers would be allowed an additional
personal exemption of $2,320 and would increase the
additional personal exemption for 100 percent permanently
disabled military veterans to the same amount.
“Tax Freeze” Refund Program Changes
The bill would make changes to the refund option
providing for a refund of the amount of tax in excess of the
base year amount under the Homestead Property Tax Refund
Act.
[Note: The Homestead Property Tax Refund Act includes
three different refund options. The other two refund options
would not be impacted by the bill.]
The bill would, for purposes of only this refund option,
provide for the definition of income to be the Kansas adjusted
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
https://klrd.gov/ gross income of the taxpayer and would increase the income
threshold for a taxpayer to be eligible for the refund to
$80,000 in tax year 2025. [Note: The bill would retain a
formula in current law for increases to the income eligibility
threshold amount in future years.]
The bill would increase, beginning in tax year 2025, the
maximum appraised value of an eligible claimant’s home in
the base year from $350,000 to $450,000 and provide for
future increases to this amount based upon the average
percentage change in statewide residential valuation of
existing residential real estate for the preceding 10 years. For
taxpayers becoming eligible for the program by virtue of the
increase in the appraised value limitation, the base year for
purposes of calculating the refund would be 2024 or the first
year in which the taxpayer is eligible for the program,
whichever is later.
Background
The bill was introduced by the House Committee on
Taxation at the request of a representative of the Kansas
Department of Revenue (KDOR).
House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by the Secretary of Revenue, who stated the
bill would clarify that the intent of the Legislature is to provide
a personal exemption for head-of-household filers as has
been the practice of KDOR since related changes were made
to statute in 1998.
No other testimony was provided.
The House Committee amended the bill to increase the
personal exemption for disabled military veterans.
2- 2231 Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by the Secretary of Revenue and by a
representative of the Military Officers Association of America.
The proponents generally stated the bill would clarify the law
to reflect current practice of KDOR and would cause the extra
personal exemption amount afforded to certain disabled
veterans to equal the amount of the dependent personal
exemption.
No other testimony was provided.
The Senate Committee amended the bill to insert the
amended contents of SB 215. Background information for SB
215 is provided below.
SB 215–Property Tax Refund Program Changes
SB 215 was introduced by Senators Corson, Faust-
Goudeau, Francisco, Haley, Holscher, Pettey, Schmidt, and
Sykes.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by a representative of the Military Officers
Association of America, generally stating the bill should be
amended to exclude additional categories of disabled veteran
income from the definition of household income.
Written-only proponent testimony was provided by
representatives of AARP of Kansas and the Kansas
Association of Realtors and by a private citizen.
No other testimony was provided.
The Senate Committee amended the bill to replace the
definition of household income with Kansas adjusted gross
3- 2231 income, reduce the home valuation eligibility threshold from
$595,000 to $450,000, and to clarify the base year for those
made eligible for the program as a result of the increase in
the residential valuation limitation.
Fiscal Information
A revised fiscal note on the amended bill was not
immediately available.
Taxation; income tax; personal exemption; head of household; disabled veterans;
property tax refunds; income; home valuation
4- 2231