Kansas 2025-2026 Regular Session

Kansas Senate Bill SB225 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2025
2	2	SENATE BILL No. 225
3	3	By Committee on Assessment and Taxation
4	4	2-6
5	5	AN ACT concerning property; relating to homesteads; requiring counties
6	6	to purchase homesteads at the appraised values set by county appraisers
7	7	upon applications made by the owners under certain conditions.
8	8	Be it enacted by the Legislature of the State of Kansas:
9	9	Section 1. (a) On and after January 1, 2026, an owner of any
10	10	homestead listed and assessed for property taxation purposes that is
11	11	occupied as the primary residence of such owner may make application to
12	12	the board of county commissioners of the county in which such property is
13	13	located for the sale of such homestead to such county for an amount equal
14	14	to the appraised value of such homestead as set by the county appraiser for
15	15	the tax year in which the application is made.
16	16	(b) An owner shall not be eligible to make application pursuant to this
17	17	section when:
18	18	(1) There are delinquent property taxes owed for the homestead; or
19	19	(2) the owner has owned the homestead and occupied the homestead
20	20	as the primary residence of the owner for less than 24 months.
21	21	(c) If there is more than one owner of the homestead, all owners must
22	22	agree to sell such homestead to the county. The owners must be able to
23	23	convey fee simple title to the homestead at closing.
24	24	(d) After a qualifying application is received by the board of county
25	25	commissioners, the county shall agree to purchase fee simple title to the
26	26	homestead for an amount equal to the appraised value of such homestead
27	27	as set by the county appraiser for the tax year in which the application is
28	28	made, enter into a sales contract with the owners for such purchase and
29	29	close the sale transaction, including payment, within 120 days of the
30	30	application.
31	31	(e) For purposes of administering this section, each board of county
32	32	commissioners shall develop and make available an application form with
33	33	instructions for homestead owners and provide a copy of such form to the
34	34	county appraiser, county clerk and county treasurer who shall also make
35	35	the form readily available to homestead owners.
36	36	(f) As used in this section, "homestead" means the dwelling, or any
37	37	part thereof, that is occupied as a residence by the owner and so much of
38	38	the land surrounding it, as defined as a home site for ad valorem tax
39	39	purposes, and may consist of a part of a multi-dwelling or multi-purpose
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75	75	36 SB 225 2
76	76	building and a part of the land upon which it is built or a manufactured
77	77	home or mobile home and the land upon which it is situated.
78	78	Sec. 2. This act shall take effect and be in force from and after its
79	79	publication in the statute book.
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