KS SB455

Restores eligibility for renters to participate in the Kansas Homestead Property Tax Refund program starting with tax year 2026, allowing both homeowners and renters to claim refunds

Defines "rent constituting property taxes accrued" as 15% of gross rent paid for occupancy of a Kansas homestead on which property taxes were levied

Eligible claimants include persons 55 or older, persons with disabilities, disabled veterans, surviving spouses of military members killed in active duty, and those with dependent children under 18

Sets household income thresholds for refund calculations ranging from $0 to $27,600, with deductions increasing based on income level

Caps property taxes accrued, rent constituting property taxes accrued, or their combined sum at $700 per household annually for refund calculation purposes