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Session of 2025
HOUSE BILL No. 2278
By Representatives Woodard, Amyx, Carlin, Carmichael, Carr, Featherston,
Martinez, McDonald, Melton, Meyer, Miller, Mosley, Neighbor, Oropeza, Osman,
Poskin, S. Ruiz, Sawyer, Sawyer Clayton, Simmons and Stogsdill
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AN ACT concerning property taxation; relating to exemptions; increasing
the extent of exemption from the statewide school levy for residential
property; amending K.S.A. 2024 Supp. 79-201x and repealing the
existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 79-201x is hereby amended to read as
follows: 79-201x. (a) For taxable year 2024 2026 , and all taxable years
thereafter, the following described property, to the extent herein specified,
shall be and is hereby exempt from the property tax levied pursuant to the
provisions of K.S.A. 72-5142, and amendments thereto: Property used for
residential purposes to the extent of $75,000 $110,000 of its appraised
valuation.
(b) For taxable year 2027, and all taxable years thereafter, the dollar
amount of the extent of appraised valuation that is exempt pursuant to
subsection (a) shall be adjusted to reflect the average percentage change
in statewide residential valuation of all residential real property for the
preceding 10 years. Such average percentage change shall not be less
than zero. The director of property valuation shall calculate the average
percentage change for purposes of this annual adjustment and calculate
the dollar amount of the extent of appraised valuation that is exempt
pursuant to this section each year.
Sec. 2. K.S.A. 2024 Supp. 79-201x is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after
January 1, 2026, and its publication in the statute book.
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