Kansas 2023-2024 Regular Session

Kansas Senate Bill SB327

Introduced
1/8/24  
Refer
1/9/24  

Caption

Excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax homestead claims and citing the section as the golden years homestead property tax freeze program.

Impact

The proposed changes would have a substantial impact on state tax laws related to property taxation, particularly for vulnerable populations such as seniors and disabled veterans. By raising the appraised value threshold to $595,000 and increasing eligibility for refunds, the law intends to provide increased financial support to those who may struggle with property taxes as real estate values rise. Additionally, the removal of social security payments from income calculations aims to reflect a more accurate financial status of claimants, allowing more individuals to qualify for support.

Summary

Senate Bill 327, known as the Golden Years Homestead Property Tax Freeze Program, seeks to amend the eligibility criteria for property tax refunds for seniors aged 65 and older and disabled veterans in Kansas. The bill aims to exclude social security payments from the calculation of household income for the purpose of determining eligibility for tax refunds and proposes an increase in the appraised value threshold of eligible properties. This initiative is designed to alleviate the financial burden on these groups, ensuring they can retain their homes without excessive tax pressure.

Sentiment

The sentiment surrounding SB 327 appears largely positive among its advocates, who view the proposed changes as a necessary step to support seniors and disabled veterans facing rising housing costs. Many legislators and community organizations are rallying behind the bill, expressing a commitment to provide more substantial financial relief for these demographics. However, the bill also faces scrutiny from critics who are concerned about its long-term fiscal implications for the state budget and potential strain on public finances if a significant number of new claims are approved.

Contention

Notably, discussion around SB 327 may arise concerning the balance between providing financial assistance to deserving segments of the population and ensuring that tax changes do not negatively impact broader state funding capabilities. Opponents may argue that the increased tax exemptions could lead to a decrease in revenue, thereby affecting other vital state-funded services. The legislation will likely stimulate further debate on how best to support vulnerable residents while maintaining fiscal responsibility.

Companion Bills

No companion bills found.

Previously Filed As

KS SB215

Excluding social security payments from household income and increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.

KS HB2632

Increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans.

KS SB402

Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax 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, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, 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 the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS HB2074

Including homestead renters as eligible to participate in certain homestead property tax refund claims.

KS SB455

Restoring homestead renters as eligible to participate in certain homestead property tax refund claims.

KS S137

Increases income eligibility limit for homestead property tax reimbursement program.

KS A272

Increases income eligibility limit for homestead property tax reimbursement program.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB397

Providing that a person shall not lose eligibility for a homestead property tax refund claim or the selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year.

Similar Bills

No similar bills found.