Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption.

Session of 2025
SENATE BILL No. 90
By Senator Schmidt
1-28
AN ACT concerning property taxation; relating to exemptions; providing
for a property tax exemption from local government levies to the extent
of the first $100,000 of appraised value for certain owner-occupied
homes; authorizing local governments to propose a ballot question to
opt out of such property tax exemption and to exclude such local
government's levy from all or 1/2 of the exemption if approved by the
electors.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) The following described property, to the extent herein
specified, shall be and is hereby exempt from property or ad valorem taxes
levied by local governments under the laws of the state of Kansas, except
as provided in subsection (c): All owner-occupied homes to the extent of
the first $100,000 of their appraised valuation.
(b) In order to be eligible for the exemption pursuant to subsection
(a), the appraised value of the owner-occupied home shall not exceed an
upper limit threshold amount. For tax year 2026, the appraised value of the
owner-occupied home shall not exceed $350,000. For tax year 2027, and
all tax years thereafter, the upper limit appraised value threshold amount
for eligibility shall be annually adjusted for inflation. The adjustment for
inflation shall be calculated using the average increase in appraised
valuation by county.
(c) (1) The exemption shall not apply to any portion of a mill levy
that is attributable to bonds and indebtedness that exist on July 1, 2025.
(2) In accordance with the provisions of this paragraph, any local
government is hereby authorized to seek to opt out of the property tax
exemption provided by this section as it relates to the property or ad
valorem taxes levied by such local government if its governing body, on a
November general election ballot, submits a proposition asking its
electorate to exclude such local government's levy from the exemption
provision for the following tax year. If the proposition receives the
approval of 2/3 of the electors of the local government voting thereon at the
election, then the property tax exemption shall not apply to the property or
ad valorem tax levy of such local government. If the proposition receives
the approval of a majority of the electors of the local government voting
thereon at the election but not by 2/3 of such electors, then 1/2 of the
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SB 90 2
property tax exemption shall not apply to the property or ad valorem tax
levy of such local government. Local governing bodies shall ask the
electorate each year for an exclusion from the exemption for the following
tax year, if such local governing body seeks to opt out of the exemption.
Any governing body of a local government proposing to opt out of the
property tax exemption provided by this section for the following tax year
shall give notice of its intention to submit such proposition for approval by
the electors in the manner required by K.S.A. 25-105, and amendments
thereto. The notice shall state the time of the election, explain the
proposition and provide the ballot question language. Every election held
under this paragraph shall be conducted by the county election officer.
(d) For purposes of this section:
(1) "Owner" includes a person who possesses record title, 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;
(2) "owner-occupied home" means a single-family owner-occupied
residential property occupied as the primary residence of the owner; and
(3) "taxes levied by local governments" does not include taxes levied
pursuant to K.S.A. 72-5142, 76-6b01 and 76-6b04, and amendments
thereto.
(e) The provisions of this section shall apply to all taxable years
commencing after December 31, 2025.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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