Excluding social security payments from household income and increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

Session of 2025
SENATE BILL No. 215
By Senators Corson, Faust-Goudeau, Francisco, Haley, Holscher, Pettey, Schmidt
and Sykes
2-5
AN ACT concerning taxation; relating to homestead property tax refund
claims; excluding social security payments from household income and
increasing the household income and the appraised value thresholds for
eligibility of seniors and disabled veterans related to increased property
tax claims; amending K.S.A. 2024 Supp. 79-4508a and repealing the
existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 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) "Household income" means all income as defined in K.S.A. 79-
4502(a), and amendments thereto, excluding all payments received under
the federal social security act received by 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:
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SB 215 2
(1) The claimant's household income for the year in which the claim
is filed is $50,000 $80,000 or less; and
(2) the appraised value of the claimant's homestead for the base year
is $350,000 $595,000 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 2025 , 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.
In the case of all base years commencing after December 31, 2025, the
upper limit appraised value threshold amount prescribed in this
subsection shall be increased each year to reflect the average percentage
change in statewide residential valuation of existing residential real
property for the preceding 10 years.
(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 household income and appraised value amendments made to
this section by this act shall apply commencing with tax year 2025.
(g) The provisions of this section shall be a part of and supplemental
to the homestead property tax refund act.
Sec. 2. K.S.A. 2024 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.
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