HB 2632

 Session of 2026
                        HOUSE BILL No. 2632
   By Representatives Osman, Alcala, Ballard, Brownlee Paige, Carmichael, Carr,
  Featherston, Haskins, Martinez, McDonald, Melton, Meyer, Mosley, Oropeza, S.
               Ruiz, Sawyer Clayton, Schlingensiepen and Woodard
                                      2-2
1 AN ACT concerning taxation; relating to homestead property tax refund
2   claims; increasing the household income and the appraised value
3   thresholds for eligibility of seniors and disabled veterans; amending
4   K.S.A. 2025 Supp. 79-4508a and repealing the existing section.
5
6 Be it enacted by the Legislature of the State of Kansas:
7     Section 1. K.S.A. 2025 Supp. 79-4508a is hereby amended to read as
8 follows: 79-4508a. (a) For tax year 2022 and all tax years thereafter, the
9 amount of any claim pursuant to this section shall be computed by
10 deducting the claimant's base year ad valorem tax amount for the
11 homestead from the claimant's homestead ad valorem tax amount for the
12 tax year for which the refund is sought.
13     (b) As used in this section:
14     (1) "Base year" means the year in which an individual becomes an
15 eligible claimant and who is also eligible for a claim for refund pursuant to
16 this section. For any individual who would otherwise be an eligible
17 claimant prior to 2021, such base year shall be deemed to be 2021 for the
18 purposes of this act.
19     (2) "Claimant" means a person who has filed a claim under the
20 provisions of this act and was, during the entire calendar year preceding
21 the year in which such claim was filed for refund under this act, except as
22 provided in K.S.A. 79-4503, and amendments thereto, both domiciled in
23 this state and was: (A) A person who is 65 years of age or older; or (B) a
24 disabled veteran. The surviving spouse of a person 65 years of age or older
25 or a disabled veteran who was receiving benefits pursuant to this section at
26 the time of the claimant's death shall be eligible to continue to receive
27 benefits until such time the surviving spouse remarries.
28     (3) For tax year 2025 2026 and all tax years thereafter, "household
29 income" means the total Kansas adjusted gross income of all persons of a
30 household in a calendar year while members of such household.
31     (c) A claimant shall only be eligible for a claim for refund under this
32 section if:
33     (1) The claimant's household income for the year in which the claim
34 is filed is $50,000 $75,000 or less; and
 HB 2632  2
1     (2) the appraised value of the claimant's homestead for the base year
2 is $350,000 $500,000 or less.
3     The provisions of K.S.A. 79-4522, and amendments thereto, shall not
4 apply to a claim pursuant to this section. In the case of all tax years
5 commencing after December 31, 2022 2026, the upper limit household
6 income threshold amount prescribed in this subsection shall be increased
7 by an amount equal to such threshold amount multiplied by the cost-of-
8 living adjustment determined under section 1(f)(3) of the federal internal
9 revenue code for the calendar year in which the taxable year commences.
10     (d) A taxpayer shall not be eligible for a homestead property tax
11 refund claim pursuant to this section if such taxpayer has received for such
12 property for such tax year either: (1) A homestead property tax refund
13 pursuant to K.S.A. 79-4508, and amendments thereto; or (2) the selective
14 assistance for effective senior relief (SAFESR) credit pursuant to K.S.A.
15 79-32,263, and amendments thereto.
16     (e) The amount of any claim shall be computed to the nearest $1.
17     (f) The provisions of this section shall be a part of and supplemental
18 to the homestead property tax refund act.
19     Sec. 2. K.S.A. 2025 Supp. 79-4508a is hereby repealed.
20     Sec. 3. This act shall take effect and be in force from and after its
21 publication in the statute book.