SB 402 — Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain 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 SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.

As Amended by House Committee {As Amended by Senate Committee of the Whole} As Amended by Senate Committee Session of 2026 SENATE BILLNo.BILL No.

402 By Committee ononAssessment Assessment and Taxation 1-27 AN ACT concerning taxation;

increasing the homestead appraised value thresholds for two homestead refund claim provisions;provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed;

relating to property tax;

prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property;

79-2301, 79-32,263, 79-4503, 79-4505, 79-4510 and 79-4522 and K.S.A.

79-4502 andand, 79-4508a and 79-4509 and repealing the existing sections.

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 SB 402—Am.

by HC 2 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.

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 SBequal 402—Am.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.

by SCW 2 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.

The secretary of revenue shall adopt rules and regulations regarding the filing of documents that support the amount of theSB credit402—Am. claimed pursuant to this section.

by HC 3 the credit claimed pursuant to this section.

2. K.S.A.2.

3. 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 SBthe 402—Am.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.

by SCW 3 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.

79-32,117, and amendments thereto, of all persons of a household in a calendar year while members of such household.SB 402—Am.

by HC 4 household.

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 SBimmediately 402—Am.preceding the year in which a claim is filed under this act;

by SCW 4 immediately preceding the year in which a claim is filed under this act;

When a homestead is owned by two or more persons or entities as joint tenants or tenantsSB in402—Am. 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.

by HC 5 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.

(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 SBcontinuous 402—Am.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.

by SCW 5 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.

or (2) blindness and inability by reason of blindness to engage in substantial gainful activity requiring skills or abilities comparable to those ofSB any402—Am. gainful activity in which the individual has previously engaged with some regularity and over a substantial period of ti20.

(h) "Blindness"by meansHC central6 visual acuity of /200orany lessgainful activity in which the betterindividual eyehas previously engaged with thesome useregularity ofand over a correctingsubstantial lens.period of time.

An(h) "Blindness" eyemeans whichcentral thatvisual isacuity accompaniedof by2/200or aless limitation in the fieldsbetter ofeye visionwith such that the widestuse 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 centralcorrecting visuallens. acuity of 200or less.