Establishing the veterans' valor property tax relief act providing an income tax credit or refund for eligible individuals and discontinuing the sales tax exemption for purchases made by certain qualifying military veterans.

As Further Amended by House Committee
As Amended by House Committee
Session of 2025
HOUSE BILL No. 2005
By Representatives Proctor, Barrett, Bergquist, Blex, Bloom, Bohi, Buehler, Butler,
Chauncey, Collins, Delperdang, Ellis, Esau, Essex, Goddard, Howerton, Kessler,
Minnix, Moser, Neelly, Resman, Rhiley, Roeser, Steele, Sweely, Thompson, Turk
and Waymaster
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AN ACT concerning income taxation; establishing the veterans' valor
property tax relief act; providing an income tax credit or refund for
eligible individuals; discontinuing the sales tax exemption for
purchases made by certain qualifying military veterans; repealing
K.S.A. 2025 Supp. 79-3606h.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) This act shall be known and may be cited as the
veterans' valor property tax relief act.
(b) There shall be allowed as a credit against the tax liability of a
taxpayer imposed under the Kansas income tax act for tax year 2025 2026,
and all tax years thereafter, in an amount equal to 75% 50% of the amount
of property and ad valorem taxes actually and timely paid by a taxpayer
who has been deemed to be totally disabled, permanently and totally
disabled, or unemployable pursuant to 38 C.F.R. § 3.340 if such taxes were
paid upon real or personal property used for residential purposes of such
taxpayer that is the taxpayer's principal place of residence for the tax year
in which the tax credit is claimed.
(c) The amount of any such credit for any such taxpayer shall not
exceed the amount of property and ad valorem taxes paid by such taxpayer
as specified in this section. A taxpayer shall not take the credit pursuant to
this section if such taxpayer has received a homestead property tax refund
pursuant to K.S.A. 79-4501 et seq., and amendments thereto, or a credit
pursuant to the selective assistance for effective senior relief pursuant to
K.S.A. 79-32,263, and amendments thereto, for such property for such tax
year.
(d) Subject to the provisions of this section, if the amount of such tax
credit exceeds the taxpayer's income tax liability for the taxable year, the
amount of such excess credit that exceeds such tax liability shall be
refunded to the taxpayer.
(e) The secretary of revenue shall adopt rules and regulations
regarding the filing of documents that support the amount of the credit
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HB 2005—Fur. Am. by HC 2
claimed pursuant to this section.
(f) The provisions of this act shall be a part of and supplemental to
the homestead property tax refund act, except that the income or appraised
valuation limits set forth in the homestead property tax refund act shall not
apply to this section.
(g) As used in this section, "taxpayer" means a resident of this
state who has been discharged from active service under an honorable
discharge or a general discharge under honorable conditions from any
component of the uniformed services of the United States and was
determined by the secretary of such component under 10 U.S.C.
chapter 61 or 38 U.S.C. chapter 11 to be rated with a 100% permanent
and total service-connected disability or a total disability rating based
on unemployability pursuant to 38 C.F.R. §§ 4.16 and 4.17.
Sec. 2. K.S.A. 2025 Supp. 79-3606h is hereby repealed.
Sec. 2.3. This act shall take effect and be in force from and after its
publication in the statute book.
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