This bill amends the homestead property tax refund act in Kansas by modifying the definition of "household income" and providing new eligibility exceptions for claimants who must live away from their homestead due to health or other hardships. Specifically, it establishes a constant household income threshold and allows individuals who have previously qualified for a homestead property tax refund to maintain their eligibility even if the appraised valuation of their homestead exceeds $350,000 in subsequent tax years. The bill also consolidates the claim forms for homestead property tax refunds into a single form for tax year 2026 and beyond.

Additionally, the bill repeals several existing statutes related to the homestead property tax refund act, including K.S.A. 79-32,263, 79-4503, 79-4510, and 79-4522, as well as K.S.A. Supp. 79-4502. The changes aim to streamline the process for claimants and ensure that those facing hardships are not penalized in their eligibility for tax refunds. The provisions of this act will take effect upon publication in the statute book.

Statutes affected:
As introduced: 79-32, 79-4503, 79-4510, 79-4522, 79-4502, 75-5202