SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 80
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 80, as amended, would make changes to the refund
option providing for a refund of the amount of tax in excess of
the base year amount under the Homestead Property Tax
Refund Act.
[Note: The Homestead Property Tax Refund Act includes
three different refund options. The other two refund options
would not be impacted by the bill.]
The bill would, for purposes of only this refund option,
exclude from the definition of “household income” all Social
Security benefits, of which one-half are currently included in
the definition.
The bill would increased the maximum appraised value
of an eligible claimant’s home in the base year from $350,000
to $595,000 and provide for future increases to this amount
based upon the average percentage change in statewide
residential valuation of existing residential real estate for the
preceding 10 years.
The changes would be retroactive to tax year 2022, and
the deadline to file claims for tax year 2022 would be
extended from April 15, 2023, to April 15, 2024.


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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Tyson.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, written-only
proponent testimony was provided by a representative of the
Kansas Policy Institute.
Neutral testimony was provided by a representative of
the Military Officers Association of America-Kansas.
No other testimony was provided.
The Senate Committee amended the bill to increase the
maximum appraised value of a claimant’s home and provide
for retroactivity of the provisions of the bill.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue indicates enactment of the bill would reduce state
receipts by $2.1 million in FY 2024, $4.3 million in FY 2025,
and $6.5 million in FY 2026.
A revised fiscal note on the amended bill was not
immediately available. Any fiscal effect associated with the bill
is not reflected in The FY 2024 Governor’s Budget Report.
Taxation; property tax; refunds; income; valuation; Homestead program; social
security


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Statutes affected:
As introduced: 79-4508a
As Amended by Senate Committee: 79-4508a