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KS SB402
Bill
Status
2/26/2026
Primary Sponsor
Assessment and Taxation
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AI Summary
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Redefines "household income" for homestead property tax refunds starting in tax year 2026 to mean total Kansas adjusted gross income rather than all income received by household members.
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Allows claimants required to live away from their homestead due to health reasons or hardship to maintain eligibility for homestead property tax refunds, provided the property is not rented or used for income production while away.
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Increases the homestead appraised value threshold from $350,000 to $375,000 for claims under K.S.A. 79-4508 beginning in tax year 2026, and protects existing beneficiaries from losing eligibility if their home value later exceeds the threshold.
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Modifies the SAFESR (Selective Assistance for Effective Senior Relief) tax credit by setting a fixed household income threshold of $25,380 for tax year 2026 with annual cost-of-living adjustments, and limits future eligibility to taxpayers born before January 1, 1961.
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Consolidates homestead property tax refund claim forms K-40H and K-40SVR into a single form beginning in tax year 2026.
Legislative Description
Modifying the definition of household income, providing for one 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 for purposes of homestead property tax refunds, 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 $350,000 after qualifying in a previous tax year and establishing a constant household income threshold for purposes of the SAFESR tax credit.
Last Action
House Committee Report recommending bill be passed as amended by Committee on Taxation
3/16/2026