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SB 402KANSASSession 2025-2026State Billdead
Did Not Advance

Kansas SB 402 Modifies Homestead Property Tax Refunds and Senior Relief Credits

Original title: AN ACT concerning taxation; relating to the homestead property tax refund act; modifying the definition of household income; providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship; providing for one homestead property tax refund claim form; increasing the homestead appraised value thresholds for two 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 selective assistance for effective senior relief (SAFESR) tax credit if the appraised valuation of the homestead subsequently exceeds {the applicable threshold} after qualifying in a previous tax year; relating to the selective assistance for effective senior relief (SAFESR) income tax credit; modifying the household income threshold and providing a cost-of-living adjustment; limiting eligibility to taxpayers born before 1961; relating to property tax; prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property; amending K.S.A. 79-2301, 79-32,263, 79-4503, 79-4505, 79-4510 and 79-4522 and K.S.A. 2025 Supp. 79-4502, 79-4508a and 79-4509 and repealing the existing sections.

Last action · April 10, 2026: Died on House Calendar

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
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What This Bill Proposed

This bill modifies the property tax refund act and the selective assistance for effective senior relief () tax credit by adjusting household income definitions, raising appraised value thresholds, and establishing a single combined claim form for tax year 2026 and thereafter. It also prohibits tax sales of residential property for certain seniors aged 70 or older with household incomes of $50,000 or less whose homes have been their principal place of residence for at least 10 years.

Why it matters

Seniors and low-income homeowners may qualify for expanded property tax relief, higher refund caps up to $1,000, and protection against tax sales on their primary residences, while certain eligibility rules and income thresholds are updated.

Background
  • The Kansas Homestead Property Tax Refund Act provides property tax relief or rebates to qualifying low-income seniors, disabled individuals, and other specified groups. context
  • SB 402 was introduced in the 2026 legislative session by the Senate Committee on Assessment and Taxation and ultimately died in committee. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Senior homeowners

Taxpayers aged 65 or 70 and older face updated income thresholds, higher property value caps, and new protections against tax sales.

Directly affected

Disabled veterans

Eligible disabled veterans and surviving spouses are subject to modified household income definitions and refund claim limits.

Directly affected

County treasurers and clerks

County officials must distribute combined claim forms, assist claimants, and include property tax relief eligibility information with property tax statements.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What protection does the bill offer to older homeowners facing tax sales?
The bill prohibits tax sales of residential property for resident individuals who are 70 years of age or older, have lived in their for at least 10 years, and have a household income of $50,000 or less, as long as the property is not rented or leased.
What happens if a qualifying claimant has to temporarily live away from their home due to health issues?
Under the bill, claimants do not lose eligibility for subsequent tax years if they are required to live away from their by reason of health or other hardship, provided the home is not rented or used to produce income.

What else do you want to know?

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Where This Stands

This bill did not become law - Died in committee.

Procedural history

18 actions
  1. Apr 10, 2026House
    Died on House Calendar
  2. Mar 16, 2026HouseFloor
    Committee Report recommending bill be passed as amended by
  3. Mar 5, 2026House
    Hearing: Thursday, March 5, 2026, 3:30 PM — Room 346-S
  4. Feb 26, 2026HouseIntroduced
    Received and Introduced
  5. Feb 26, 2026HouseCommittee
    Referred to House Committee on Taxation
  6. Feb 25, 2026Senate
    Committee of the Whole - Now working on
Show 12 earlier actions
  1. Feb 25, 2026SenateFloor
    Committee of the Whole - Committee Report be adopted
  2. Feb 25, 2026Senate
    Committee of the Whole - Motion to Amend - Offered by
  3. Feb 25, 2026SenateFloor
    Committee of the Whole - Amendment by was adopted
  4. Feb 25, 2026Senate
    Committee of the Whole - Motion to Amend - Offered by
  5. Feb 25, 2026Senate
    Committee of the Whole - Amendment by was rejected
  6. Feb 25, 2026SenateFloor
    Committee of the Whole - Be passed as further amended
  7. Feb 25, 2026Senate
    fa_fabc_912
  8. Feb 25, 2026SenateFloor
    Emergency Final Action - Passed as amended
  9. Feb 16, 2026SenateFloor
    Committee Report recommending bill be passed as amended by
  10. Feb 10, 2026Senate
    Hearing: Tuesday, February 10, 2026, 9:30 AM — Room 548-S
  11. Jan 28, 2026SenateCommittee
    Referred to Senate Committee on Assessment and Taxation
  12. Jan 27, 2026SenateIntroduced
    Introduced

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift100% confidence

Consolidation of Tax Forms

The legislation mandates the combination of two separate tax claim forms (K-40H and K-40SVR) into a single unified form starting in 2026.

K-40HK-40SVR

Connected Entities

K-40H, Senate Committee on Assessment and Taxation, Kansas and 1 more
otherK-40H“Existing homestead property tax refund claim form”Map →
OrganizationSenate Committee on Assessment and Taxation“Bill sponsor in the Kansas Senate”Map →
locationKansas“State jurisdiction enacting the legislation”Map →
otherK-40SVR“Existing selective assistance for effective senior relief claim form”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 75)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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