Increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans.

Session of 2026
HOUSE BILL No. 2632
By Representatives Osman, Alcala, Ballard, Brownlee Paige, Carmichael, Carr,
Featherston, Haskins, Martinez, McDonald, Melton, Meyer, Mosley, Oropeza, S.
Ruiz, Sawyer Clayton, Schlingensiepen and Woodard
2-2
AN ACT concerning taxation; relating to homestead property tax refund
claims; increasing the household income and the appraised value
thresholds for eligibility of seniors and disabled veterans; amending
K.S.A. 2025 Supp. 79-4508a and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2025 Supp. 79-4508a is hereby amended to read as
follows: 79-4508a. (a) For tax year 2022 and all tax years thereafter, the
amount of any claim pursuant to this section shall be computed by
deducting the claimant's base year ad valorem tax amount for the
homestead from the claimant's homestead ad valorem tax amount for the
tax year for which the refund is sought.
(b) As used in this section:
(1) "Base year" means the year in which an individual becomes an
eligible claimant and who is also eligible for a claim for refund pursuant to
this section. For any individual who would otherwise be an eligible
claimant prior to 2021, such base year shall be deemed to be 2021 for the
purposes of this act.
(2) "Claimant" means a person who has filed a claim under the
provisions of this act and was, during the entire calendar year preceding
the year in which such claim was filed for refund under this act, except as
provided in K.S.A. 79-4503, and amendments thereto, both domiciled in
this state and was: (A) A person who is 65 years of age or older; or (B) a
disabled veteran. The surviving spouse of a person 65 years of age or older
or a disabled veteran who was receiving benefits pursuant to this section at
the time of the claimant's death shall be eligible to continue to receive
benefits until such time the surviving spouse remarries.
(3) For tax year 2025 2026 and all tax years thereafter, "household
income" means the total Kansas adjusted gross income of all persons of a
household in a calendar year while members of such household.
(c) A claimant shall only be eligible for a claim for refund under this
section if:
(1) The claimant's household income for the year in which the claim
is filed is $50,000 $75,000 or less; and
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
HB 2632 2
(2) the appraised value of the claimant's homestead for the base year
is $350,000 $500,000 or less.
The provisions of K.S.A. 79-4522, and amendments thereto, shall not
apply to a claim pursuant to this section. In the case of all tax years
commencing after December 31, 2022 2026 , the upper limit household
income threshold amount prescribed in this subsection shall be increased
by an amount equal to such threshold amount multiplied by the cost-of-
living adjustment determined under section 1(f)(3) of the federal internal
revenue code for the calendar year in which the taxable year commences.
(d) A taxpayer shall not be eligible for a homestead property tax
refund claim pursuant to this section if such taxpayer has received for such
property for such tax year either: (1) A homestead property tax refund
pursuant to K.S.A. 79-4508, and amendments thereto; or (2) the selective
assistance for effective senior relief (SAFESR) credit pursuant to K.S.A.
79-32,263, and amendments thereto.
(e) The amount of any claim shall be computed to the nearest $1.
(f) The provisions of this section shall be a part of and supplemental
to the homestead property tax refund act.
Sec. 2. K.S.A. 2025 Supp. 79-4508a is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21