Loading chat...
KS HB2457
Bill
Status
1/15/2026
Primary Sponsor
Taxation
Click for details
AI Summary
Summary of Kansas HB 2457
-
Property taxes on homestead properties owned by individuals 65 years of age or older shall not exceed the "base year amount," defined as the tax owed in the year the owner turns 65, or 2026 for those already 65 or older.
-
Homeowners must file an application with the county treasurer before April 1 to qualify, and must have occupied the residence for the prior taxable year; surviving spouses also qualify.
-
If property taxes in any year fall below the established base year amount, the lower amount becomes the new base for successive years.
-
Property tax exemptions under K.S.A. 79-201 are eliminated for 501(c)(3) nonprofit healthcare properties when a comparable taxable medical services provider operates in the same county or an adjacent county.
-
County appraisers determine healthcare exemption eligibility upon complaint or investigation, with appeals decided by the board of county commissioners as final; provisions apply to taxable years commencing after December 31, 2026.
Legislative Description
Restricting residential homestead property taxes to not more than the established base of property taxes owed for individuals 65 years of age and older and eliminating the property tax exemption for certain commercial properties used for healthcare when in competition with other non-exempt properties.
Last Action
House Hearing: Monday, February 9, 2026, 3:30 PM Room 346-S
2/9/2026