This bill amends K.S.A. 79-2401a concerning property taxation, specifically addressing the redemption process for real estate bid off by the county due to delinquent taxes and special assessments. The key change allows for the partial redemption of homesteads without the requirement to pay special assessments for years other than the year being redeemed. This aims to ease the financial burden on property owners seeking to redeem their properties. Additionally, the bill clarifies the definition of "abandoned building or structure" and modifies the redemption period for such properties to one year, while maintaining a three-year redemption period for homesteads and other real estate not classified as abandoned.

The bill also repeals the existing section of K.S.A. 79-2401a, effectively replacing it with the new provisions outlined. The changes include the removal of certain phrases to streamline the language and clarify the conditions under which properties can be redeemed. Overall, the bill seeks to provide more flexibility for property owners in managing their tax obligations and to facilitate the redemption process for properties sold due to tax delinquency.

Statutes affected:
As Introduced: 79-2401a, 79-2801
As introduced: 79-2401a, 79-2801