Kansas Senate Bill SB319

Kansas 2025-2026 Regular Session

• Introduced: 1/14/26
• Refer: 1/15/26
• Report Pass: 2/16/26

Caption

Providing for a property tax rebate for certain real property used for residential or commercial and industrial purposes when such property sells in a qualifying sale for less than 97% of the county appraised value.

Summary

SB 319 creates a new property tax rebate program for certain real property used for residential or commercial and industrial purposes when the property is sold in a qualifying arm’s-length sale for less than 97% of the county appraised value. An eligible owner may apply for a rebate equal to the excess property taxes paid for the tax year of sale, and may also seek rebates for up to the four preceding tax years if the sale price was below appraised value in those years as well. The bill sets filing deadlines, requires review by the county appraiser, and allows appeals to the State Board of Tax Appeals and then to court. The rebate calculation is tied to the difference between taxes actually levied and paid and the taxes that would have been owed if the sale price had been the appraised value. The bill also coordinates with other property tax relief programs by excluding homestead refunds, SAFESR credits, and other rebates or credits from the calculation, and it prorates relief when the seller only paid part of the year’s taxes. Rebates may be applied to delinquent property taxes first, and the county treasurer is directed to pay approved rebates from the funds that originally received the property tax revenue. The bill would affect Kansas property tax law by adding a new statutory rebate mechanism for qualifying sales of real property, including both residential and certain commercial/industrial property classified in the constitution’s relevant subclasses. It defines qualifying property, qualifying sale, and relevant valuation date, and excludes properties that have been reduced in size, destroyed, or severely neglected. The program applies only to qualifying sales occurring on or after July 1, 2026. Overall, the available context suggests the bill is intended to provide relief to owners who sell property for less than county appraised value and may have been overtaxed relative to the actual market transaction. Because there are no committee transcripts or recorded votes provided, there is no documented public debate or formal voting sentiment in the supplied materials. Based on the bill text alone, the measure appears designed as a targeted tax relief and valuation correction policy rather than a broad tax cut. Potential points of contention include the 97% threshold, the retroactive reach to four prior tax years, administrative burdens on county appraisers and treasurers, and the possibility of disputes over whether a sale was truly at fair market value or whether a property’s condition changed after the valuation date. The bill also tries to guard against abuse by denying claims where the owner intentionally altered the property or accepted less than fair market value to obtain a rebate.

Impact

SB 319 would add a new rebate remedy to Kansas property tax law for qualifying residential, commercial, and industrial real property sold below 97% of county appraised value. It would require county appraisers to process applications, create an appeal path to the State Board of Tax Appeals and courts, and direct county treasurers to issue rebates and charge the affected taxing funds. The bill would also interact with existing homestead and senior property tax relief programs by excluding those benefits from the rebate calculation.

Sentiment

No committee transcripts or vote records were provided, so there is no documented legislative debate or recorded vote sentiment in the supplied materials. Based on the bill text, the measure appears to be framed as taxpayer relief and a correction for overassessment when market sale prices are below appraised values. The overall tone of the proposal is policy-oriented and technical rather than controversial on its face, though it could draw scrutiny from local governments because it reduces property tax revenue.

Contention

The main likely points of contention are the rebate trigger at 97% of appraised value, the ability to claim rebates for up to four prior tax years, and the administrative and fiscal impact on counties and taxing districts. There may also be disputes over valuation, whether a sale was truly arm’s length and at fair market value, and whether property condition changes or intentional alterations should disqualify a claim. Local taxing entities may object to the revenue loss and the requirement that rebates be paid from the funds that originally received the taxes.