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 made. However, eligibility is restricted; owners with delinquent property taxes or those who have occupied the homestead for less than 24 months cannot apply. Additionally, all owners must agree to the sale, and they must be able to convey fee simple title at closing.

Once a qualifying application is received, 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 the form is accessible through various county offices. The definition of "homestead" is clarified to include the dwelling and surrounding land as defined for ad valorem tax purposes.