This bill establishes a new process for homestead owners in Kansas to sell their properties to the county at appraised values set by county appraisers. Starting January 1, 2026, owners of homesteads that serve as their primary residence can apply to their county's board of commissioners for the sale of their property. The sale price will be equal to the appraised value for the tax year in which the application is submitted. However, eligibility is restricted; owners cannot apply if there are delinquent property taxes on the homestead or if they have owned and occupied the property for less than 24 months. Additionally, all owners must agree to the sale and be able to convey fee simple title.

Upon receiving a qualifying application, the county is required to enter into a sales contract and complete the transaction, including payment, within 120 days. The bill also mandates that each board of county commissioners create and distribute an application form for homestead owners, ensuring that relevant county officials have access to this form. The definition of "homestead" is clarified to include various types of residential properties and the land associated with them.