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Session of 2025
HOUSE BILL No. 2080
By Committee on Taxation
Requested by Representative Bryce on behalf of Representative Roth
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AN ACT concerning property taxation; relating to residential property;
restricting homestead taxes to not more than the established base year
amount for individuals 65 years of age and older.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) Notwithstanding any other law to the contrary, upon
filing of an application with the county treasurer, the property or ad
valorem taxes levied and collected on any homestead property owned and
actually and regularly occupied and used predominantly as a residence by
an individual or individuals that qualify pursuant to subsection (b), or
surviving spouse thereof, shall not exceed the base year amount. If the
property or ad valorem taxes that are levied are less than the amount
established as the base year amount, the lesser amount shall be levied and
collected and such amount shall be used as the base year amount for
successive years.
(b) To qualify pursuant to subsection (a), a homestead property owner
shall:
(1) Have actually and regularly occupied and used this homestead
predominantly as a residence for the prior taxable year; and
(2) be 65 years of age or older immediately preceding January 1 of
the taxable year that the exemption is sought.
(c) All moneys received from taxes levied upon homestead property
provided by this section shall be allocated and distributed to the
appropriate taxing subdivisions pursuant to the proportion of the
cumulative tax levies for such property.
(d) In administering this section, the division of property valuation
shall make available suitable forms with instructions for claimants. Copies
of such forms shall also be made available to all county clerks and county
treasurers in sufficient numbers to supply claimants residing in their
respective counties. It shall be the duty of the county clerk to assist any
claimant seeking assistance in the filing of a claim under the provisions of
this act. Claimants shall submit the application to the county treasurer, who
shall grant or deny the application. Applications shall be received before
April 1 for the calendar year.
(e) As used in this section, "base year" means:
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HB 2080 2
(1) The taxable year that a homestead property owner turns 65 years
of age; or
(2) 2025 for individuals that turned 65 years of age prior to 2026.
(f) The provisions of this section shall apply to all taxable years
commencing after December 31, 2025.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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