Kansas SB 455: Allowing the attorney general to coordinate training for law enforcement agencies on missing and murdered indigenous people.

Bill Text

Session of 2026
SENATE BILL No. 455
By Senator Corson
2-3
AN ACT concerning taxation; relating to the homestead property tax
refund act; restoring homestead renters as eligible to participate in
certain homestead property tax refund claims; amending K.S.A. 79-
4501, 79-4511 and 79-4522 and K.S.A. 2025 Supp. 79-4502, 79-4508
and 79-4509 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-4501 is hereby amended to read as follows: 79-
4501. The title of this act shall be the homestead property tax refund act.
The purpose of this act shall be to provide ad valorem tax refunds to: (a)
Certain persons who are of qualifying age who own or rent their
homestead; (b) certain persons who have a disability, who own or rent
their homestead; and (c) certain persons other than persons included under
the provisions of subsection (a) or (b) who have low incomes and
dependent children and own or rent their homestead.
Sec. 2. K.S.A. 2025 Supp. 79-4502 is hereby amended to read as
follows: 79-4502. As used in this act, unless the context clearly indicates
otherwise:
(a) "Income" means the sum of adjusted gross income under the
Kansas income tax act effective for tax year 2013 and thereafter without
regard to any modifications pursuant to K.S.A. 79-32,117(b)(xx) through
(xxiii) and (c)(xx), and amendments thereto, maintenance, support money,
cash public assistance and relief, not including any refund granted under
this act, the gross amount of any pension or annuity, including all
monetary retirement benefits from whatever source derived, including but
not limited to, all payments received under the railroad retirement act,
except disability payments, payments received under the federal social
security act, except that for determination of what constitutes income such
amount shall not exceed 50% of any such social security payments and
shall not include any social security payments to a claimant who prior to
attaining full retirement age had been receiving disability payments under
the federal social security act in an amount not to exceed the amount of
such disability payments or 50% of any such social security payments,
whichever is greater, all dividends and interest from whatever source
derived not included in adjusted gross income, workers compensation and
the gross amount of "loss of time" insurance. "Income" does not include
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SB 455 2
gifts from nongovernmental sources or surplus food or other relief in kind
supplied by a governmental agency, nor shall net operating losses and net
capital losses be considered in the determination of income. "Income" does
not include veterans disability compensation. "Income" does not include
disability payments received under the federal social security act.
(b) "Household" means a claimant, a claimant and spouse who
occupy the homestead or a claimant and one or more individuals not
related as husband and wife who together occupy a homestead.
(c) "Household income" means all income received by all persons of
a household in a calendar year while members of such household.
(d) (1) "Homestead" means the dwelling, or any part thereof, owned
and occupied as a residence by the household and so much of the land
surrounding it such dwelling, as defined as a home site for ad valorem tax
purposes, and may consist of a part of a multi-dwelling or multi-purpose
building and a part of the land upon which it such building is built or a
manufactured home or mobile home and the land upon which it such home
is situated. The provisions of this paragraph shall apply to: (A) Claims
under K.S.A. 79-4508, and amendments thereto, for tax years prior to tax
year 2026; and (B) all claims under K.S.A. 79-4508a, and amendments
thereto.
(2) Commencing with tax year 2026, for purposes of claims under
K.S.A. 79-4508, and amendments thereto, "homestead" means the
dwelling, or any part thereof, whether owned or rented, that is occupied as
a residence by the household and so much of the land surrounding such
dwelling, as defined as a home site for ad valorem tax purposes, and may
consist of a part of a multi-dwelling or multi-purpose building and a part
of the land upon which such building is built or a manufactured home or
mobile home and the land upon which such home is situated.
(3) "Owned" includes a vendee in possession under a land contract, a
life tenant, a beneficiary under a trust and one or more joint tenants or
tenants in common.
(e) "Claimant" means a person who has filed a claim under the
provisions of this act and was, during the entire calendar year preceding
the year in which such claim was filed for refund under this act, except as
provided in K.S.A. 79-4503, and amendments thereto, both domiciled in
this state and was:
(1) For purposes of a claim under K.S.A. 79-4508, and amendments
thereto:
(A) A person having a disability;
(B) a person who