Kansas 2025-2026 Regular Session

Kansas Senate Bill SB90

Introduced

1/28/25

Refer

1/29/25

Caption

Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption.

Impact

The implementation of SB 90 may lead to a reduction in overall property tax revenues for local governments, which can impact public services funded by these taxes. To maintain the tax revenue base, local governments have the option to propose a ballot question to opt out of the exemption. For a local government to exclude its levy from the exemption, it must receive voter approval—either a two-thirds majority for complete exclusion or a simple majority for partial exclusion of the exemption. This provision empowers the electorate but may also create complexity in local tax policy decisions as governments oscillate between providing tax relief and maintaining necessary revenue streams.

Summary

Senate Bill 90 proposes a significant change to property taxation in Kansas by offering an exemption from local government levies for the first $100,000 of appraised value on certain owner-occupied homes. This bill aims to alleviate the tax burden on homeowners, making it particularly beneficial for lower and middle-income families. The legislation outlines eligibility criteria, stipulating that the appraised value of the home must not exceed $350,000 for the tax year 2026, with future adjustments for inflation based on the average increase in appraised valuation by county. This initiative is expected to provide financial relief to homeowners struggling with rising property taxes.

Contention

While the bill is positioned as a homeowner-friendly measure, it also raises questions regarding the potential consequences for local budgets and services. Opponents might argue that the exemption could strain local funding for education, infrastructure, and emergency services, particularly in areas already facing budgetary constraints. The necessity for ongoing voter approval to opt out of the exemption each year could become a contentious issue, as local governments may find it challenging to secure the votes needed to sustain current funding levels. As such, the legislative intent behind SB 90 may face scrutiny from both financial advocates and community service proponents.

Latest KS SB90 Activity

View All Events: KS 2025-2026 Regular Session SB90

Companion Bills

No companion bills found.

Previously Filed As

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 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 HB2004

Authorizing counties to propose an earnings tax for ballot question.

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 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.

KS SB6

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

KS SCR1603

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for residential property.

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.