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As Amended by House Committee
{As Amended by Senate Committee of the Whole}
As Amended by Senate Committee
Session of 2026
SENATE BILL No. 402
By Committee on Assessment and Taxation
1-27
AN ACT concerning taxation; relating to the homestead property tax
refund act; modifying the definition of household income; providing an
eligibility exception for claimants who are required to live away from
the homestead by reason of health or other hardship; providing for one
homestead property tax refund claim form; increasing the homestead
appraised value thresholds for two homestead refund claim
provisions, extending the period of time to file homestead claims
and providing for an increase in the maximum refund allowed ;
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 {the applicable threshold} after
qualifying in a previous tax year; relating to the selective assistance for
effective senior relief (SAFESR) income tax credit; establishing a
constant modifying the household income threshold and providing a
cost-of-living adjustment; limiting eligibility to taxpayers born before
1961; relating to property tax; prohibiting tax sales of residential
property for certain qualifying individuals for taxes owed on
residential property; amending K.S.A. 79-2301, 79-32,263, 79-4503,
79-4505, 79-4510 and 79-4522 and K.S.A. 2025 Supp. 79-4502 and ,
79-4508a and 79-4509 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-2301 is hereby amended to read as follows:
79-2301. (a) Except as otherwise provided in subsection (b), all real estate
on which the taxes shall not have been paid as provided by law on or
before May 10 in each year , commencing with the year 1941, shall be
subject to sale as hereinafter provided.
(b) (1) The homestead of a residential individual who is 70 years of
age or older on January 1 of the year that the homestead property would
be subject to sale and such homestead has been the principal place of
residence of a resident individual for at least the prior 10 years, such
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homestead property shall not be subject to sale if the total household
income does not exceed $50,000. Renting or leasing the homestead by the
resident individual shall disqualify the individual from the provisions of
this subsection.
(2) As used in this subsection:
(A) "Homestead" means the same as defined in K.S.A. 79-4502, and
amendments thereto.
(B) "Household income" means the same as defined in K.S.A. 79-
4502, and amendments thereto.
Section 1. Sec. 2. K.S.A. 79-32,263 is hereby amended to read as
follows: 79-32,263. This act shall be known and may be cited as the
selective assistance for effective senior relief (SAFESR). There shall be
allowed as a credit against the tax liability of a taxpayer imposed under the
Kansas income tax act, the following: (a) For tax years 2008, 2009 and
2010, an amount equal to 45% of the amount of property and ad valorem
taxes actually and timely paid as described in this section; and (b) for tax
year 2011 and all tax years thereafter through 2025 , an amount equal to
75% of the amount of property and ad valorem taxes actually and timely
paid as described in this section by a taxpayer who is 65 years of age or
older and who has household income equal to or less than 120% of the
federal poverty level for two persons; and (b) for tax year 2026 and all tax
years thereafter, an amount equal to 75% of the amount of property and ad
valorem taxes actually and timely paid by a taxpayer who is 65 years of
age or older was born before January 1, 1961, and has household income
equal to or less than $25,380 if such taxes were paid upon real or personal
property used for residential purposes of such taxpayer which that is the
taxpayer's principal place of residence for the tax year in which the tax
credit is claimed. In the case of all tax years commencing after
December 31, 2026, the upper limit household income threshold amount
prescribed in this section 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. The amount of any
such credit for any such taxpayer shall not exceed the amount of property
and ad valorem taxes paid by such taxpayer as specified in this section. A
taxpayer shall not take the credit pursuant to this section if such taxpayer
has received a homestead property tax refund pursuant to K.S.A. 79-4501
et seq., and amendments thereto, for such property for such tax year.
Subject to the provisions of this section, if the amount of such tax credit
exceeds the taxpayer's income tax liability for the taxable year, the amount
of such excess credit which that exceeds such tax liability shall be
refunded to the taxpayer. The secretary of revenue shall adopt rules and
regulations regarding the filing of documents that support the amount of
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the credit claimed pursuant to this section. For purposes of this section,
"household income" means all income as defined in K.S.A. 79-4502(a),
and amendments thereto, including any payments received under the
federal social security act, received by persons of a household in a
calendar year while members of such household. The definition of
"household income" in K.S.A. 79-4502(c), and amendments thereto, shall
not apply to this section. The provisions of this act shall be a part of and
supplemental to the homestead property tax refund act.
Sec. 2. 3. K.S.A. 2025 Supp. 79-4502 is hereby amended to read as
follows: 79-4502. As used in this act, unless the context clearly indicates
otherwise:
(a) "Income" means the sum of adjusted gross income under the
Kansas income tax act effective for tax year 2013 and thereafter without
regard to any modifications pursuant to K.S.A. 79-32,117(b)(xx) through
(xxiii) and (c)(xx), and amendments thereto, maintenance, support money,
cash public assistance and relief, not including any refund granted under
this act, the gross amount of any pension or annuity, including all
monetary retirement benefits from whatever source derived, including , but
not limited to, all payments received under the railroad retirement act,
except disability payments, payments received under the federal social
security act, except that for determination of what constitutes income, such
amount shall not exceed 50% of any such social security payments and
shall not include any social security payments to a claimant who prior to
attaining full retirement age had been receiving disability payments under
the federal social security act in an amount not to exceed the amount of
such disability payments or 50% of any such social security payments,
whichever is greater, all dividends and interest from whatever source
derived not included in adjusted gross income, workers compensation and
the gross amount of "loss of time" insurance. Income does not include gifts
from nongovernmental sources or surplus food or other relief in kind
supplied by a governmental agency, nor shall net operating losses and net
capital losses be considered in the determination of income. Income does
not include veterans disability compensation. Income does not include
disability payments received under the federal social security act.
(b) "Household" means a claimant, a claimant and spouse who
occupy the homestead or a claimant and one or more individuals not
related as husband and wife who together occupy a homestead.
(c) For tax years prior to 2026, "household income" means all
income received by all persons of a household in a calendar year while
members of such household. For tax year 2026 and all tax years
thereafter, "household income" means the total Kansas adjusted gross
income as defined in K.S.A. 79-32,117, and amendments thereto, of all
persons of a household in a calendar year while members of such
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household.
(d) "Homestead" means the dwelling, or any part thereof, owned and
occupied as a residence by the household 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 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. "Owned" includes a vendee in
possession under a land contract, a life tenant, a beneficiary under a trust
and one or more joint tenants or tenants in common.
(e) "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:
(1) For purposes of a claim under K.S.A. 79-4508, and amendments
thereto:
(A) A person having a disability;
(B) a person who is 55 years of age or older;
(C) a disabled veteran;
(D) the surviving spouse of a deceased member of the armed forces
who died in the line of duty during a period of active service; or
(E) a person other than a person included under subparagraph (A),
(B), (C) or (D) having one or more dependent children under 18 years of
age residing at the person's homestead during the calendar year
immediately preceding the year in which a claim is filed under this act; or
(2) for purposes of a claim under K.S.A. 2025 Supp. 79-4508a, and
amendments thereto:
(A) A person who is 65 years of age or older; or
(B) a disabled veteran.
The surviving spouse of a disabled veteran who was receiving benefits
pursuant to subsection (e)(1)(C) at the time of the veterans' death , shall be
eligible to continue to receive benefits until such time the surviving spouse
remarries.
When a homestead is occupied by two or more individuals and more
than one of the individuals is able to qualify as a claimant, the individuals
may determine between them as to whom the claimant will be. If they are
unable to agree, the matter shall be referred to the secretary of revenue ,
whose decision shall be final.
(f) "Property taxes accrued" means property taxes, exclusive of
special assessments, delinquent interest and charges for service, levied on
a claimant's homestead in 1979 or any calendar year thereafter by the state
of Kansas and the political and taxing subdivisions of the state. When a
homestead is owned by two or more persons or entities as joint tenants or
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tenants in common and one or more of the persons or entities is not a
member of claimant's household, "property taxes accrued" is that part of
property taxes levied on the homestead that reflects the ownership
percentage of the claimant's household. For purposes of this act, property
taxes are "levied" when the tax roll is delivered to the local treasurer with
the treasurer's warrant for collection. When a claimant and household own
their homestead part of a calendar year, "property taxes accrued" means
only taxes levied on the homestead when both owned and occupied as a
homestead by the claimant's household at the time of the levy, multiplied
by the percentage of 12 months that the property was owned and occupied
by the household as its homestead in the year. When a household owns and
occupies two or more different homesteads in the same calendar year,
property taxes accrued shall be the sum of the taxes allocable to those
several properties while occupied by the household as its homestead
during the year. Whenever a homestead is an integral part of a larger unit
such as a multi-purpose or multi-dwelling building, property taxes accrued
shall be that percentage of the total property taxes accrued as the value of
the homestead is of the total value. For the purpose of this act, the word
"unit" refers to that parcel of property covered by a single tax statement of
which the homestead is a part.
(g) "Disability" means:
(1) Inability to engage in any substantial gainful activity by reason of
any medically determinable physical or mental impairment which that can
be expected to result in death or has lasted or can be expected to last for a
continuous period of not less than 12 months, and an individual shall be
determined to be under a disability only if the physical or mental
impairment or impairments are of such severity that the individual is not
only unable to do the individual's previous work but cannot, considering
age, education and work experience, engage in any other kind of
substantial gainful work which that exists in the national economy,
regardless of whether such work exists in the immediate area in which the
individual lives or whether a specific job vacancy exists for the individual,
or whether the individual would be hired if application was made for work.
For purposes of the preceding sentence (, with respect to any individual ),
"work which that exists in the national economy" means work which that
exists in significant numbers either in the region where the individual lives
or in several regions of the country ;. For purposes of this subsection, a
"physical or mental impairment" is an impairment that results from
anatomical, physiological or psychological abnormalities which that are
demonstrable by medically acceptable clinical and laboratory diagnostic
techniques; or
(2) blindness and inability by reason of blindness to engage in
substantial gainful activity requiring skills or abilities comparable to those
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of any gainful activity in which the individual has previously engaged with
some regularity and over a substantial period of time.
(h) "Blindness" means central visual acuity of 20/200 or less in the
better eye with the use of a correcting lens. An eye which that is
accompanied by a limitation in the fields of vision such that the widest
diameter of the visual field subtends an angle no greater than 20 degrees
shall be considered for the purpose of this paragraph as having a central
visual acuity of 20/200 or less.
(i) "Disabled veteran" means a person who is a resident of Kansas
and who:
(1) Served in the active military, naval, air or space service, including
those groups and individuals listed under 38 C.F.R. § 3.7, and who was
discharged or released therefrom under an honorable discharge or a
general discharge under honorable conditions;
(2) received a disability that was incurred or aggravated in the line of
duty in the active military, naval, air or space service, including those
groups and individuals listed under 38 C.F.R. § 3.7; and
(3) has a service-connected evaluation percentage equal to or greater
than 50%, pursuant to 38 U.S.C. § 1101 et seq. or 10 U.S.C. § 1201 et seq.
Sec. 3. 4. K.S.A. 79-4503 is hereby amended to read as follows: 79-
4503. (a) The right to file a claim under this act may be exercised on
behalf of a claimant by his or her such claimant's legal guardian,
conservator or attorney-in-fact. When a claimant dies after having filed a
timely claim, the amount thereof shall be disbursed to another member of
the household as determined by the director of taxation. If the claimant
was the only member of his or her such claimant's household, the claim
may be paid to his or her such claimant's executor or administrator, but if
neither is appointed and qualified, the amount of the claim may be paid
upon a claim duly made to any heir at law. In the absence of any such
claim within two (2) years of the filing of the claim, the amount of the
claim shall escheat to the state. When a person who would otherwise be
entitled to file a claim under the provisions of this act dies prior to filing
such claim, another member of such person's household may file such
claim in the name of such decedent, subject to the deadline prescribed by
K.S.A. 79-4505, and amendments thereto, and the director shall pay the
amount to which the decedent would have been entitled to such person
filing the claim. If the decedent was the only member of his or her such
claimant's household, the decedent's executor or administrator may file
such claim in the name of the decedent, and the claim shall be paid to said
executor or administrator. In the event that neither an executor or
administrator is appointed and qualified, such claim may be made by any
heir at law and the claim shall be payable to such heir at law. Any of the
foregoing provisions shall be applicable in any case where the decedent
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dies in the calendar year preceding the year in which a claim may be made
under the provisions of this act, if such decedent was a resident of or
domiciled in this state during the entire part of such year that such
decedent was living. Where decedent's death occurs during the calendar
year preceding the year in which a claim may be made hereunder, the
amount of the claim that would have been allowable if the decedent had
been a resident of or domiciled in this state the entire calendar year of his
or her such claimant's death shall be reduced in a proportionate amount
equal to a fraction of the claim otherwise allowable, the numerator of
which fraction is the number of months in such calendar year following
the month of decedent's death and the denominator of which is twelve
(12).
(b) (1) For tax year 2026 and all tax years thereafter, a claimant who
qualified for a refund under this act as a Kansas resident in the past and
otherwise qualifies as a claimant under this act shall not lose eligibility
for any subsequent tax year when the claimant is required to live away
from the homestead, including living away from Kansas, by reason of
health or other hardship so long as the homestead is not rented, nor used
for the production of income, while the claimant is away. This subsection
shall apply to claims under K.S.A. 79-4508, and amendments thereto, and
K.S.A. 2025 Supp. 79-4508a, and amendments thereto, but shall not apply
to K.S.A. 79-32,263, and amendment thereto.
(2) For purposes of this subsection:
(A) "By reason of health" means to obtain medical care or to receive
basic services relating to daily living, self-care or mobility, including, but
not limited to, assistance with bathing and personal hygiene, dressing and
grooming, health maintenance activities or preparation of meals; and
(B) "other hardship" does not include confinement in any
correctional institution or facility, including any correctional institution as
defined in K.S.A. 75-5202, and amendments thereto, any correctional
facility of the federal bureau of prisons or any other state or any city or
county jail facility.
Sec. 5. K.S.A. 79-4505 is hereby amended to read as follows: 79-
4505. Except as provided in K.S.A. 79-4517, and amendments thereto,
no claim in respect of property taxes levied in any year shall be paid or
allowed unless such claim is actually filed with and in the possession of
the department of revenue on or before April 15 of the year next
succeeding the third year in which said such taxes were levied.
Sec. 4. 6. K.S.A. 79-4510 is hereby amended to read as follows: 79-
4510. In administering this act, the division of taxation shall make
available suitable forms with instructions for claimants. Copies of such
forms shall also be made available to all county clerks and county
treasurers in sufficient numbers to supply claimants residing in their
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respective counties. It shall be the duty of the county clerk to assist any
claimant seeking assistance in the filing of a claim under the provisions of
this act. The county treasurer of each county shall mail to each taxpayer
with the property tax statement of such taxpayer information on eligibility
for homestead property tax relief to be provided by the secretary of
revenue.
For tax year 2026, the division of taxation shall combine and modify as
appropriate the claim forms K-40H and K-40SVR for claims under K.S.A.
79-4508, and amendments thereto, or K.S.A. 2025 Supp. 79-4508a, and
amendments thereto, into one new claim form with instructions for
claimants and shall continue to utilize one claim form for all tax years
thereafter. {Such form shall be known as the Kansas golden years
homestead property tax relief claim form.}
The secretary of revenue is hereby authorized to adopt such rules and
regulations as may be necessary for the administration of the provisions of
this act and the act of which this act is amendatory.
Sec. 5. 7. 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 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
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claim is filed is $50,000 or less; and
(2)(A) For base years 2021 through 2024, the appraised value of the
claimant's homestead for the base year is $350,000 or less; and
(B) for base year 2025 and all base years thereafter, the appraised
value of the claimant's homestead for the base year is $375,000 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, 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) Commencing with tax year 2026 and all tax years thereafter,
in the event that the claim pursuant to this section exceeds $1,000 for a
claimant in any one t ax year, the claim amount shall, for purposes of
this section, be deemed to have been $1,000. 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. 8. K.S.A. 2025 Supp. 79-4509 is hereby amended to read as
follows: 79-4509. (a) Commencing with tax year 2026 and all tax years
thereafter, in the event that property taxes accrued exceeds $700 $1,000
for a household in any one tax year, the amount thereof shall, for
purposes of this act, be deemed to have been $700 $1,000.
(b) The provisions of subsection (a) shall not apply to a claim for
refund pursuant to K.S.A. 2025 Supp. 79-4508a, and amendments
thereto.
Sec. 5. 6. 9. K.S.A. 79-4522 is hereby amended to read as follows:
79-4522. (a) (1) 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. The provisions of this paragraph shall apply to:
(A) Claims under K.S.A. 79-4508, and amendments thereto, for tax
years prior to tax year 2026; and
(B) all claims under K.S.A. 79-32,263, and amendments thereto.
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(2) For tax year 2026 and all tax years thereafter, except as
provided in subsection (b), a person owning or occupying a homestead
for which the appraised valuation for property tax purposes exceeds
$375,000 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.
The provisions of this paragraph shall apply to claims under K.S.A. 79-
4508, and amendments thereto.
(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 the
applicable amount provided in subsection (a) shall not lose eligibility for
any subsequent tax year in the event that the appraised valuation of such
homestead exceeds $350,000 the applicable amount provided in
subsection (a) 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. 6. 7. 10. K.S.A. 79-2301, 79-32,263, 79-4503, 79-4505, 79-4510
and 79-4522 and K.S.A. 2025 Supp. 79-4502 and, 79-4508a and 79-4509
are hereby repealed.
Sec. 7. 8. 11. This act shall take effect and be in force from and after
its publication in the statute book.
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