KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Kansas

SB397 • 2026

Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action
2026-04-10
Official status
Died in Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

What This Bill Does

  • Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-10 Senate

    Died in Committee

  2. 2026-02-10 Senate

    Hearing: Tuesday, February 10, 2026, 9:30 AM — Room 548-S event

  3. 2026-01-28 Senate

    Referred to Senate Committee on Assessment and Taxation

  4. 2026-01-27 Senate

    Introduced

Official Summary Text

Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

Current Bill Text

Read the full stored bill text 
Session of 2026
SENATE BILL No. 397
By Senators Warren, Gossage, Rose, Shane, Thomas and Thompson
1-27
AN ACT concerning taxation; relating to the homestead property tax
refund act; providing that a person shall not lose eligibility for a
homestead property tax refund claim or the selective assistance for
effective senior relief (SAFESR) tax credit if the appraised valuation of
the homestead subsequently exceeds $350,000 after qualifying in a
previous tax year; amending K.S.A. 79-4522 and repealing the existing
section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-4522 is hereby amended to read as follows: 79-
4522. (a) Except as provided in subsection (b), a person owning or
occupying a homestead for which the appraised valuation for property tax
purposes exceeds $350,000 in any year shall not be entitled to claim a
refund of property taxes under the homestead property tax refund act for
any such year.
(b) For tax year 2026 and all tax years thereafter, a person who
received a refund under this act or a credit pursuant to K.S.A. 79-32,263,
and amendments thereto, for any previous tax year when the person's
homestead had an appraised valuation not exceeding $350,000 shall not
lose eligibility for any subsequent tax year in the event that the appraised
valuation of such homestead exceeds $350,000 for any such subsequent
tax year if the person otherwise satisfies the statutory requirements for
such a refund or credit.
(c) The provisions of this section shall apply to claims pursuant to
K.S.A. 79-32,263 and 79-4508, and amendments thereto, but shall not
apply to claims pursuant to K.S.A. 2025 Supp. 79-4508a, and amendments
thereto.
(d) The provisions of this section shall be a part of and supplemental
to the homestead property tax refund act.
Sec. 2. K.S.A. 79-4522 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
22
23
24
25
26
27
28
29
30
31
32