Kansas 2025-2026 Regular Session

Kansas Senate Bill SB192

Introduced
2/4/25  

Caption

Requiring judicial foreclosure tax sales by public auction to be conducted in person at a physical location in the county.

Summary

SB 192 amends Kansas law governing judicial foreclosure and county tax-lien sales of real estate. The bill requires that public auctions for these sales be conducted in person at a physical location in the county, rather than being conducted exclusively online or by electronic means. It preserves the ability to accept online or electronic bids as a supplement to in-person bidding, but makes clear that the auction itself must be open to the public at a physical site and that members of the public must be able to gather, observe, and interact in person during the sale. The bill also updates the notice and sale procedures for sheriffs conducting these foreclosure sales. It allows the notice of sale to identify a courthouse front door or another physical location in the county selected by the chief judge, and it retains existing rules on publication, bidding, confirmation of sale, deeds, and transfer of title. The measure does not change the underlying tax foreclosure process, but it narrows the format of the auction and clarifies that county tax sales cannot be conducted solely through remote electronic platforms.

Impact

SB 192 would amend K.S.A. 79-2804, the statute governing execution and order of sale in judicial foreclosure tax proceedings, by adding a statutory definition of "public auction" and requiring in-person, county-based auction sales. This would affect county sheriffs, district courts, county attorneys, county commissioners, bidders, and property owners subject to tax foreclosure. It also preserves the county’s ability to bid at the sale and keeps existing deed, confirmation, and title provisions largely intact, while ensuring the assessed valuation is removed from the tax rolls after county acquisition until resale under related law.

Sentiment

The available context suggests generally favorable or at least straightforward support for the bill’s purpose, with the caption emphasizing a procedural requirement for in-person tax sales rather than a broader policy change. No committee transcripts or recorded votes were provided, so there is no evidence of formal opposition in the materials supplied. The bill appears to be framed as a clarification and modernization of auction procedure, with a preference for physical, local public access to foreclosure sales.

Contention

The main point of contention is the bill’s restriction on fully remote or online-only foreclosure auctions. Supporters of the bill appear to favor in-person public access at a physical location in the county, likely to preserve transparency, local participation, and traditional sheriff’s sale practices. Any opponents would likely be those who prefer electronic-only or hybrid auction formats for convenience, efficiency, broader bidder participation, or administrative flexibility. The bill does allow supplemental online bidding, which may reduce but does not eliminate that tension.

Companion Bills

No companion bills found.

Previously Filed As

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

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 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 SB6

Providing a sales tax exemption for sales of electricity to residential premises by municipally owned or operated utilities.

KS SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

KS SB5

Authorizing counties to impose an earnings tax.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS HB2004

Authorizing counties to propose an earnings tax for ballot question.

KS SB4

Requiring all advance voting ballots be returned by 7:00 p.m. on election day.

KS SCR1604

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property mobile homes.

Similar Bills

No similar bills found.