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Did Not Advance

Kansas SB 190 exempts homestead partial redemptions from paying unrelated special assessments

Original title: AN ACT concerning property taxation; relating to real estate bid off by the county for delinquent taxes and special assessments; providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads; amending K.S.A. 79-2401a and repealing the existing section.

Last action · April 10, 2026: Died in CommitteeSponsor: David Haley

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Kansas SB 190 eliminates the requirement to pay for years other than the specific year being redeemed when making a of delinquent homestead property taxes.

Why it matters

Lowers the immediate upfront cash needed for a homeowner to partially redeem a delinquent homestead property by removing the mandatory payment of past or future for non-redeemed years.

Background
  • Kansas law permits counties to hold real estate bid off for delinquent taxes and special assessments until a statutory redemption period expires before initiating foreclosure proceedings. 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

Homestead owners with delinquent property taxes

Directly affected

County treasurers

County treasurers must process partial redemptions for homesteads without requiring payments for special assessments from unredeemed years.

Key Facts

  • Real estate that is a homestead or not described in subsection (a) must be held by the county for three years before a tax foreclosure sale may be commenced.
  • Partial redemption payments begin with the first year for which the real estate was carried on the tax-sale book, plus interest prescribed by K.S.A. 79-2004.
  • In Johnson county, partial redemption for homesteads begins with the most recent year for which the real estate was carried on the tax-sale book.
  • City, county, or other municipalities that have levied special assessments during the past 10 years must certify listed parcels located within a special assessment district to the county treasurer.

Frequently Asked Questions

What is a partial redemption for a homestead under this bill?
It is paying the county treasurer the amount of taxes for which the real estate was sold for one or more years, beginning with the first year on the tax-sale book, plus interest.
Do I have to pay all accumulated special assessments when partially redeeming my homestead?
No. Under SB 190, payment of for years other than the year being redeemed is not required for s.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died in committee.

Procedural history

3 actions
  1. Apr 10, 2026Senate
    Died in Committee
  2. Feb 5, 2025SenateCommittee
    Referred to Senate Committee on Assessment and Taxation
  3. Feb 4, 2025SenateIntroduced
    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.

Sponsors

Discoveries

1 pattern noticed across the record

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

policy shift95% confidence

Exemption of Unrelated Special Assessments

The bill carves out a specific relief mechanism for homestead partial redemptions by separating general tax years from unrelated special assessments.

Connected Entities

K.S.A. 79-2401a, Johnson county
otherK.S.A. 79-2401a“Statute being amended and repealed regarding real estate bid off by the county f”Map →
locationJohnson county“County subject to specific rules regarding homestead tax redemption order beginn”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 40)
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz10
    Current news / social attention level

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