SB 402
Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.
Bill Progress
Introduced
Committee
Committee Report
Floor Action
Opposite Chamber
Enrolled
Governor
House of Origin (Senate)
Second House (House)
To the Governor
Versions
As Amended by House Committee on Taxation
Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.
{As Amended by Senate Committee of the Whole}
Modifying the definition of household income, providing for one refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship for purposes of homestead property tax refunds, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year and establishing a constant household income threshold for purposes of the SAFESR tax credit.
As Amended by Senate Committee on Assessment and Taxation
Modifying the definition of household income, providing for one refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship for purposes of homestead property tax refunds, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year and establishing a constant household income threshold for purposes of the SAFESR tax credit.
As Introduced
Modifying the definition of household income, providing for one refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship for purposes of homestead property tax refunds, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds $350,000 after qualifying in a previous tax year and establishing a constant household income threshold for purposes of the SAFESR tax credit.
Amendments, Committee Reports, & Conference Committee Reports
Committee Reports 2
Floor Amendments 2
Legislative History
Testimony & Minutes
Senate · Committee on Assessment and Taxation 5
| Hearing Date | Minutes | Presenter | Organization | Topic | |
|---|---|---|---|---|---|
| Feb 10, 2026 | View | Erin Winn | Johnson County | SB402 proponent in person | |
| Feb 10, 2026 | View | Spencer Duncan | League of Kansas Municipalities | SB402 proponent written | |
| Feb 10, 2026 | View | Mark Tomb | Kansas Realtors | SB402 proponent written | |
| Feb 10, 2026 | View | Amelia Kovar-Donohue | Revisor of Statutes | SB402 revisor's summary | |
| Feb 10, 2026 | View | Senator Tyson | — | SB402 homestead refund programs |
House · Committee on Taxation 6
| Hearing Date | Minutes | Presenter | Organization | Topic | |
|---|---|---|---|---|---|
| Mar 5, 2026 | View | Adam Siebers | Office of Revisor of Statutes | SB402 Overview | |
| Mar 5, 2026 | View | Mark Tomb | Kansas Realtors | SB402 Proponent | |
| Mar 5, 2026 | View | Spencer Duncan | League of Kansas Municipalities | SB402 Proponent | |
| Mar 5, 2026 | View | Erin Winn | Johnson County Board of County Commissioners & Commission on Aging | SB402 Proponent | |
| Mar 5, 2026 | View | Megan Lynn | on behalf of AARP, Kansas | SB402 Neutral | |
| Mar 5, 2026 | View | Adam Siebers | Office of Revisor of Statutes | SB402 Overview |