Kansas 2025-2026 Regular Session

Kansas Senate Bill SB90 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. 90
3	3	By Senator Schmidt
4	4	1-28
5	5	AN ACT concerning property taxation; relating to exemptions; providing
6	6	for a property tax exemption from local government levies to the extent
7	7	of the first $100,000 of appraised value for certain owner-occupied
8	8	homes; authorizing local governments to propose a ballot question to
9	9	opt out of such property tax exemption and to exclude such local
10	10	government's levy from all or
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12	12	/2 of the exemption if approved by the
13	13	electors.
14	14	Be it enacted by the Legislature of the State of Kansas:
15	15	Section 1. (a) The following described property, to the extent herein
16	16	specified, shall be and is hereby exempt from property or ad valorem taxes
17	17	levied by local governments under the laws of the state of Kansas, except
18	18	as provided in subsection (c): All owner-occupied homes to the extent of
19	19	the first $100,000 of their appraised valuation.
20	20	(b) In order to be eligible for the exemption pursuant to subsection
21	21	(a), the appraised value of the owner-occupied home shall not exceed an
22	22	upper limit threshold amount. For tax year 2026, the appraised value of the
23	23	owner-occupied home shall not exceed $350,000. For tax year 2027, and
24	24	all tax years thereafter, the upper limit appraised value threshold amount
25	25	for eligibility shall be annually adjusted for inflation. The adjustment for
26	26	inflation shall be calculated using the average increase in appraised
27	27	valuation by county.
28	28	(c) (1) The exemption shall not apply to any portion of a mill levy
29	29	that is attributable to bonds and indebtedness that exist on July 1, 2025.
30	30	(2) In accordance with the provisions of this paragraph, any local
31	31	government is hereby authorized to seek to opt out of the property tax
32	32	exemption provided by this section as it relates to the property or ad
33	33	valorem taxes levied by such local government if its governing body, on a
34	34	November general election ballot, submits a proposition asking its
35	35	electorate to exclude such local government's levy from the exemption
36	36	provision for the following tax year. If the proposition receives the
37	37	approval of
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39	39	/3 of the electors of the local government voting thereon at the
40	40	election, then the property tax exemption shall not apply to the property or
41	41	ad valorem tax levy of such local government. If the proposition receives
42	42	the approval of a majority of the electors of the local government voting
43	43	thereon at the election but not by
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45	45	/3 of such electors, then
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83	83	36 SB 90 2
84	84	property tax exemption shall not apply to the property or ad valorem tax
85	85	levy of such local government. Local governing bodies shall ask the
86	86	electorate each year for an exclusion from the exemption for the following
87	87	tax year, if such local governing body seeks to opt out of the exemption.
88	88	Any governing body of a local government proposing to opt out of the
89	89	property tax exemption provided by this section for the following tax year
90	90	shall give notice of its intention to submit such proposition for approval by
91	91	the electors in the manner required by K.S.A. 25-105, and amendments
92	92	thereto. The notice shall state the time of the election, explain the
93	93	proposition and provide the ballot question language. Every election held
94	94	under this paragraph shall be conducted by the county election officer.
95	95	(d) For purposes of this section:
96	96	(1) "Owner" includes a person who possesses record title, a vendee in
97	97	possession under a land contract, a life tenant, a beneficiary under a trust
98	98	and one or more joint tenants or tenants in common;
99	99	(2) "owner-occupied home" means a single-family owner-occupied
100	100	residential property occupied as the primary residence of the owner; and
101	101	(3) "taxes levied by local governments" does not include taxes levied
102	102	pursuant to K.S.A. 72-5142, 76-6b01 and 76-6b04, and amendments
103	103	thereto.
104	104	(e) The provisions of this section shall apply to all taxable years
105	105	commencing after December 31, 2025.
106	106	Sec. 2. This act shall take effect and be in force from and after its
107	107	publication in the statute book.
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