Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 http://budget.kansas.gov
Adam C. Proffitt, Director Laura Kelly, Governor
Division of the Budget
March 24, 2025
The Honorable Caryn Tyson, Chairperson
Senate Committee on Assessment and Taxation
300 SW 10th Avenue, Room 548-S
Topeka, Kansas 66612
Dear Senator Tyson:
SUBJECT: Fiscal Note for SB 225 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 225 is
respectfully submitted to your committee.
SB 225 would allow an owner of any homestead that is occupied as their primary residence
to apply to the board of county commissioners, beginning in tax year 2026, to sell their homestead
to the county for the amount equal to the appraised value of the homestead as set by the county
appraiser in the tax year that the application is made. The owner of the homestead would not be
eligible to apply to the county if there are any delinquent property taxes or if the owner has owned
the homestead and occupied the homestead as the primary residence for less than 24 months. If
there are more than one owner of the homestead, then all owners would be required to agree to sell
the homestead to the county. After a qualifying application is received by the board of county
commissioners, the county would agree to purchase the homestead for an amount equal to the
appraised value of the homestead, enter into a sales contract with the owners, and complete the
sale transaction, including payment, within 120 days of the application. Each board of county
commissioners would be required to develop and make available an application form with
instructions for homestead owners and provide a copy of the form to the county appraiser, county
clerk, and county treasurer who would make the form readily available to homestead owners. The
bill would define “homestead” as a dwelling that is occupied as a residence by the owner and could
consist of a part of a multi-dwelling or multi-purpose building, or a manufactured home or mobile
home.
The Department of Revenue indicates SB 225 would have no fiscal effect on state and local
property tax revenues. Unless the county uses the homestead for exempt purposes, the properties The Honorable Caryn Tyson, Chairperson
Page 2—SB 225
purchased by the county would remain on the tax roll at the current appraised value. The bill
would have no fiscal effect on the operations of the Department of Revenue.
The Kansas Association of Counties indicates the bill would have an unknown fiscal effect
on county governments. The fiscal effect would vary depending on how many properties that the
county would be required to purchase under the provisions of the bill, how long the properties are
held by the county prior to being sold, any costs to maintain the properties prior to being sold,
transaction costs to sell the properties, and the selling price of the properties.
Sincerely,
Adam C. Proffitt
Director of the Budget
cc: Lynn Robinson, Department of Revenue
Jay Hall, Kansas Association of Counties