Requiring counties to purchase homesteads at the appraised values set by county appraisers upon applications made by the owners under certain conditions.

Session of 2025
SENATE BILL No. 225
By Committee on Assessment and Taxation
2-6
AN ACT concerning property; relating to homesteads; requiring counties
to purchase homesteads at the appraised values set by county appraisers
upon applications made by the owners under certain conditions.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) On and after January 1, 2026, an owner of any
homestead listed and assessed for property taxation purposes that is
occupied as the primary residence of such owner may make application to
the board of county commissioners of the county in which such property is
located for the sale of such homestead to such county for an amount equal
to the appraised value of such homestead as set by the county appraiser for
the tax year in which the application is made.
(b) An owner shall not be eligible to make application pursuant to this
section when:
(1) There are delinquent property taxes owed for the homestead; or
(2) the owner has owned the homestead and occupied the homestead
as the primary residence of the owner for less than 24 months.
(c) If there is more than one owner of the homestead, all owners must
agree to sell such homestead to the county. The owners must be able to
convey fee simple title to the homestead at closing.
(d) After a qualifying application is received by the board of county
commissioners, the county shall agree to purchase fee simple title to the
homestead for an amount equal to the appraised value of such homestead
as set by the county appraiser for the tax year in which the application is
made, enter into a sales contract with the owners for such purchase and
close the sale transaction, including payment, within 120 days of the
application.
(e) For purposes of administering this section, each board of county
commissioners shall develop and make available an application form with
instructions for homestead owners and provide a copy of such form to the
county appraiser, county clerk and county treasurer who shall also make
the form readily available to homestead owners.
(f) As used in this section, "homestead" means the dwelling, or any
part thereof, that is occupied as a residence by the owner and so much of
the land surrounding it, as defined as a home site for ad valorem tax
purposes, and may consist of a part of a multi-dwelling or multi-purpose
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SB 225 2
building and a part of the land upon which it is built or a manufactured
home or mobile home and the land upon which it is situated.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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