Kansas homeowners would exclude $10,000 of home value from taxes

Local taxing bodies would exclude $10,000 of eligible home value before calculating the taxable share. Owners would need to hold title and live there as their primary residence on January 1. Covered land could not exceed one acre inside a city or 160 acres outside. Each owner could receive one exemption yearly, alongside other exemptions and refunds they qualify for. Adjustments would follow statewide residential value changes, rounded to the nearest $500, with a $10,000 minimum. Adjustments would begin in 2030, with each adjusted amount taking effect the following January 1.

Closing agents would offer application forms without a separate fee; owners could also apply directly to the county appraiser. The primary residence would be the owner's permanent home, where they live for most of the year. Applicants would certify that they claim no similar primary-residence tax benefit on another property in Kansas or elsewhere. Approval would renew automatically while eligible, but end upon sale or transfer. Owners would report eligibility changes within 30 days. Appraisers could deny or revoke approval if requested proof is missing after 30 days or does not show eligibility. Closing forms would start with transfers on or after July 1, 2027, for the next tax year. Direct applications would be due on or before April 1 of the first claimed tax year.

People covered by these penalty rules would owe back taxes, interest, and reasonable collection costs, including attorney fees. The percentages would apply to taxes improperly avoided. Knowingly false statements or knowingly failing to report required eligibility changes would carry a 25% penalty. Simultaneous claims in Kansas and another jurisdiction would carry a 50% penalty. Knowingly false sworn certifications could also lead to prosecution for perjury, meaning lying under oath. County appraisers could assess back taxes, interest, and penalties for up to five years from the date the exemption was improperly claimed.

The state would reimburse school districts from its general fund. Reimbursement would cover school tax revenue lost because of this home-value exemption. School reimbursement would follow the same method and extent as reimbursement for the existing residential school-tax exemption. Counties, cities, community colleges, and other nonschool taxing bodies would receive no reimbursement. County clerks would report school districts' exemption totals and lost revenue to the state education department on or before December 1 each year.

County clerks would disregard value reductions from the exemption when calculating the rate needed to collect the previous year's property tax revenue. The rule would cover local taxing bodies under Kansas's rules for keeping property tax revenue steady. A taxing body would not count as exceeding that rate solely because of the exemption. This calculation rule would apply on and after January 1, 2028.