KS SB201

Veterans and former law enforcement officers with 30-49% service-connected disability receive $2,500 exemption from assessed valuation; those with 50-59% disability receive $5,000 exemption; those with 60% or higher disability receive full property tax exemption

Surviving spouses of veterans or law enforcement officers killed in the line of duty, or whose death was service-connected, receive full property tax exemption as long as they hold title to the homestead, permanently reside there, and do not remarry

Qualified residences must have an appraised value under $250,000 and be the primary residence; property rented for more than six months is presumed commercial and ineligible

Exemptions continue if the qualifying person moves to an adult care home or VA facility, provided the spouse still occupies the residence or the property remains owned by the qualifying person

Applies to taxable years beginning after December 31, 2025; those with 100% permanent disability ratings are exempt from annual recertification requirements