Kansas / State / 2021-2022 Regular Session
2022 Session Laws of Kansas, Chapter 63 (House Bill 2239), section 17 Created the disabled veteran and senior property tax freeze
Enacted K.S.A. 79-4508a, a second and uncapped homestead refund that pays the difference between the current property tax bill and the bill for the claimant’s base year. Claimants are a disabled veteran rated 50% or more, or a person 65 or older. Household income must be at or under $50,000, indexed annually thereafter by the federal cost-of-living adjustment, and the base-year appraised value of the homestead must be $350,000 or less. Anyone who would have been eligible before 2021 has a base year deemed to be 2021, so no freeze runs deeper than that. Section 48 of the same act amended 79-4509 to exempt this claim from the $700 ceiling that caps the older homestead refund. Tracked because the new claim is worth nothing in its first year and grows every year after, so the correct choice between it and the older refund changes over time and no source states the crossover.
Progress
Path to law: Bill in a two-chamber legislature
- Introduced Done, House
- In committee Done, House Taxation, then Senate Assessment and Taxation
- Passed one chamber Done, House
- Passed both chambers Done, House adopted the conference report on the Senate substitute
- Signed by the governor Done,
- In effect Done,
Sponsors
- House Committee on Taxation
What it touches
- K.S.A. 79-4508a
- K.S.A. 79-4509
- K.S.A. 79-4502
Catalog entries (3)