The bill amends the homestead property tax refund act by redefining household income and allowing exceptions for claimants who must temporarily live away from their homestead due to health or other hardships. It introduces a new claim form, the "Kansas golden years homestead property tax relief claim form," consolidating existing forms for tax year 2026 and beyond. Additionally, the bill raises the appraised value thresholds for homestead refunds, increasing the maximum allowable property taxes from $700 to $1,000 and adjusting the cap on appraised valuations from $350,000 to $375,000 starting in tax year 2026. It also extends the filing period for claims and ensures that individuals do not lose eligibility for refunds if their homestead's appraised value exceeds the new limits after qualifying in a previous tax year.

Moreover, the bill modifies the household income threshold for the selective assistance for effective senior relief (SAFESR) tax credit, incorporating a cost-of-living adjustment, and limits eligibility to taxpayers born before 1961. It prohibits tax sales of residential property for certain qualifying individuals and amends several sections of the Kansas Statutes while repealing existing sections to facilitate these changes. Overall, the bill aims to streamline the claims process and enhance property tax relief for eligible residents.

Statutes affected:
As introduced: 79-32, 79-4503, 79-4510, 79-4522, 79-4502, 75-5202
As Amended by Senate Committee: 79-4502, 79-4508a, 79-32, 79-4503, 75-5202, 79-4510, 79-4522
{As Amended by Senate Committee of the Whole}: 79-4502, 79-4508a, 79-32, 79-4503, 75-5202, 79-4510, 79-4522
As Amended by House Committee: 79-4502, 79-4508a, 79-4509, 79-2301, 79-32, 79-4503, 75-5202, 79-4505, 79-4510, 79-4522