This bill establishes a new process for homestead owners in Kansas to sell their properties to the county at appraised values, effective January 1, 2026. Under the new law, owners of homesteads that are their primary residences can apply to the county board of commissioners for a sale at the appraised value set by the county appraiser for the current tax year. 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.

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 county board of 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.