SB 2 — Providing for the property tax abatement of certain buildings or improvements destroyed or substantially destroyed by natural disaster.

As Amended by Senate Committee Special Session of 2020 SENATE BILLNo.

(a)As used in this section:,section:,: (1) "destroyed or substantially destroyed" means damage of any origin sustained by a homestead building or improvement as the direct result of:

(A)(1)(1)(1) "Destroyed Anor earthquake,substantially flood,destroyed" tornado,means firedamage of any origin sustained by a homestead homestead or storm;building or improvement as the direct result of:

or(A)(1)(A) (B)An (2)earthquake, anflood, eventtornado, orfire occurrence which that the governor of the state of Kansas has declared a disaster, whereby the cost of restoring the structure to its before- damaged condition would equal or exceedstorm; 50% of the market value of the structure before the damage occurred.

or (B) (2)(B) an event or occurrence which that the governor of the state of Kansas has declared a disaster, whereby the cost of restoring the structure to its before-damaged condition would equal or exceed 50% of the market value of the structure before the damage occurred.

(b) The(2) "Homestead" ownermeans ofthe anydwelling, homestead building or improvementany listedpart andthereof, assessedwhether forowned propertyor taxationrented, purposes which asis realoccupied propertyas thata wasresidence destroyedby orthe substantiallyhousehold destroyedand dueso tomuch anof earthquake,the flood,land tornado,surrounding fire,it, storm,as ordefined otheras eventa orhome occurrencesite whichfor thatad thevalorem governortax ofpurposes, theand statemay consist of Kansasa haspart declaredof a disastermulti-dwelling mayor makemulti-purpose applicationbuilding toand thea boardpart of county commissioners of the countyland inupon which suchit property is locatedbuilt for the abatement of property taxes levied upon such homestead building or improvement or for a creditmanufactured againsthome propertyor taxesmobile payablehome byand suchthe owner,land asupon permittedwhich byit thisis section.situated.

SB"Owned" 2includes 2a (1) Ifvendee suchin homesteadpossession buildingunder ora improvementland hascontract, beena solife destroyedtenant, ora substantiallybeneficiary destroyedunder after January 1 of a particulartrust yearand butone prior to August 15 of such year, the owner of such homestead building or improvementmore mayjoint maketenants application to such board of county commissioners for the abatement of property taxes levied upon such homestead building or improvement,tenants orin ifcommon. such property taxes have been paid or partially paid, may make application for the granting of a credit against property taxes payable by such owner during any or all of the next succeeding three taxable years.

(2) IfSB such2—Am. homestead building or improvement has been so destroyed or substantially destroyed on or after August 15 of a particular year but prior to January 1 of the next succeeding year, the owner of such homestead building or improvement may make application to such board of county commissioners for the granting of a credit against property taxes payable by such owner during any or all of the next succeeding three taxable years.

by SC 2 (b) The owner of any homestead building or improvement listed and assessed for property taxation purposes which as real property or any homestead that was destroyed or substantially destroyed due to an earthquake, flood, tornado, fire, storm, or other event or occurrence which that the governor of the state of Kansas has declared a disaster may make application to the board of county commissioners of the county in which such property is located for the abatement of property taxes levied upon such homestead homestead or building or improvement or for a credit against property taxes payable by such owner, as permitted by this section.

(1) If such homestead homestead or building or improvement has been so destroyed or substantially destroyed after January 1 of a particular year but prior to August 15 of such year, the owner of such homestead homestead or building or improvement may make application to such board of county commissioners for the abatement of property taxes levied upon such homestead homestead or building or improvement, or if such property taxes have been paid or partially paid, may make application for the granting of a credit against property taxes payable by such owner during any or all of the next succeeding three taxable years.

(2) If such homestead homestead or building or improvement has been so destroyed or substantially destroyed on or after August 15 of a particular year but prior to January 1 of the next succeeding year, the owner of such homestead homestead or building or improvement may make application to such board of county commissioners for the granting of a credit against property taxes payable by such owner during any or all of the next succeeding three taxable years.

(d) Upon receipt of any such application, subject to budgetary restraints of the county or taxing subdivision arising from the event or occurrence declared a disaster by the governor, the board of county commissioners shall inquire into and make findings regarding, among other things, whether the property is a homestead, as defined in subsection (a), whether the property is a homestead, as defined in subsection (a), whether the property is a building or improvement, whether the homestead homestead or the building or improvement was destroyed or substantially destroyed, as defined in subsection (a) and the assessed valuation thereof.

If it is determined that an owner of such homestead homestead or building or improvement is entitled to an abatement of all or any portion of the property taxes levied against such homestead homestead or building or improvement or is entitled to a credit against propertySB taxes2—Am. payable by such owner in any or all of the next succeeding three years, the board may issue an order so providing.

by SC 3 property taxes payable by such owner in any or all of the next succeeding three years, the board may issue an order so providing.

3. This act shall take effect and be in force from and after its SB 2 3 publication in the Kansas register.