Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.

Session of 2025
SENATE BILL No. 190
By Senator Haley
2-4
AN ACT concerning property taxation; relating to real estate bid off by the
county for delinquent taxes and special assessments; providing that
payment of special assessments for years other than the year being
redeemed is not required for purposes of partial redemption of
homesteads; amending K.S.A. 79-2401a and repealing the existing
section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-2401a is hereby amended to read as follows: 79-
2401a. (a) (1) Except as provided by paragraph (2) and subsection (b), real
estate bid off by the county for both delinquent taxes and special
assessments, as defined by subsection (c), shall be held by the county until
the expiration of two years from the date of the sale, subject only to the
right of redemption as provided by this section. Any owner or holder of the
record title, the owner's or holder's heirs, devisees, executors,
administrators, assigns or any mortgagee or the owner's or holder's assigns
may redeem the real estate sold in the sale at any time within two years
after the sale by paying to the county treasurer the amount for which the
real estate was sold plus the interest accrued, all delinquent taxes and
special assessments and interest thereon on such real estate that have
accrued after the date of such sale which and remain unpaid as of the date
of redemption and costs and expenses of the sale and redemption,
including, but not limited to, abstracting costs incurred in anticipation of a
tax sale.
(2) Any abandoned building or structure and the land accommodating
such building or structure bid off by the county for either delinquent taxes
or special assessments, or both, as defined by subsection (c), shall be held
by the county until the expiration of one year from the date of the sale,
subject only to the right of redemption as provided by this section. Any
owner or holder of the record title, the owner's or holder's heirs, devisees,
executors, administrators, assigns or any mortgagee or the owner's or
holder's assigns may redeem the real estate sold in the sale at any time
within one year after the sale by paying to the county treasurer the amount
for which and the real estate was sold plus the interest accrued, all
delinquent taxes and special assessments and interest thereon on such real
estate that have accrued after the date of such sale which remain unpaid as
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of the date of redemption and costs and expenses of the sale and
redemption, including, but not limited to, abstracting costs incurred in
anticipation of a tax sale.
When used in this subsection "abandoned building or structure and the
land accommodating such building or structure" shall mean means a
building or structure which that, for a period of at least one year, has been
unoccupied and which that there has been a failure to perform reasonable
maintenance of such building or structure and the land accommodating
such building or structure.
(b) (1) Except as provided by paragraph (2), real estate which that is
a homestead under section 9 of article 15 of the Kansas Constitution and
all real estate not described in subsection (a) shall be held by the county
until the expiration of three years from the date of the sale and may be
redeemed partially by paying to the county treasurer the amount of taxes
for which the real estate was sold for one or more years, beginning with
the first year for which the real estate was carried on the tax-sale book of
the county plus interest at the rate prescribed by K.S.A. 79-2004, and
amendments thereto, on the amount from the date the same was carried on
the sale book. Upon payment and partial redemption, the time when a tax
foreclosure sale may be commenced shall be extended by the number of
years paid in the partial redemption. For purposes of partial redemption,
the payment of special assessments, delinquent special assessments or
other special taxes that were assessed for years, other than the year or
years being redeemed, shall not be required.
(2) In Johnson county, real estate which that is a homestead under
section 9 of article 15 of the Kansas constitution and all real estate not
described in subsection (a) shall be held by the county until the expiration
of three years from the date of the sale and may be redeemed partially by
paying to the county treasurer the amount of taxes for which the real estate
was sold for one or more years, beginning with the most recent year for
which the real estate was carried on the tax-sale book of the county plus
interest at the rate prescribed by K.S.A. 79-2004, and amendments thereto,
on the amount from the date that the same was carried on the sale book.
(c) For the purpose of this act, the terms "real estate bid off by the
county for both delinquent taxes and special assessments" and "real estate
bid off by the county for either delinquent taxes or special assessments," or
both, shall include only real estate on which there are delinquent taxes of a
general ad valorem property tax nature or delinquent special assessments,
or both, or other special taxes levied by a city, county or other municipality
in response to a petition or request of the landowners. Upon publication of
the listing of real estate subject to sale under the provisions of K.S.A. 79-
2302, and amendments thereto, the clerk of any city, county or other
municipality which that has levied special assessments during the past 10
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years shall certify to the county treasurer those listed parcels of real estate
which that are located within a special assessment district, but no parcel
shall be so certified unless the public improvement was constructed
pursuant to a petition or request of one or more landowners sufficient to
authorize the improvement under the applicable statutory special
assessment procedure used by the city, county or other municipality.
(d) If at the expiration of the redemption period, the real estate has
not been redeemed, the real estate shall be disposed of by foreclosure and
sale in the manner provided by K.S.A. 79-2801 et seq., and amendments
thereto.
Sec. 2. K.S.A. 79-2401a is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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