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Bill > HB2457
KS HB2457
KS HB2457Restricting residential homestead property taxes to not more than the established base of property taxes owed for individuals 65 years of age and older and eliminating the property tax exemption for certain commercial properties used for healthcare when in competition with other non-exempt properties.
summary
Introduced
01/15/2026
01/15/2026
In Committee
01/15/2026
01/15/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT concerning property taxation; relating to residential property; restricting homestead taxes to not more than the established base year amount of property taxes owed for individuals 65 years of age and older; relating to commercial property; eliminating the property tax exemption for certain properties used for healthcare when in competition with comparable uses by non-exempt properties; amending K.S.A. 79-201 and repealing the existing section.
AI Summary
This bill aims to provide property tax relief for seniors and adjust exemptions for certain healthcare facilities. Specifically, it proposes that for individuals aged 65 and older, the property taxes on their homestead property (their primary residence) will not exceed the amount they paid in a designated "base year," which is either the year they turned 65 or 2026, whichever is later, for tax years beginning after December 31, 2026. This means their property tax bill for their home will be capped at that base amount, even if tax rates increase. Additionally, the bill eliminates property tax exemptions for certain commercial healthcare properties if another provider of comparable medical services exists in the same county or an adjacent one, thereby ending tax breaks for healthcare facilities that face competition from non-exempt entities. This change is intended to level the playing field among healthcare providers.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Taxation (House)
Last Action
House Hearing: Monday, February 9, 2026, 3:30 PM Room 346-S (on 02/09/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://kslegislature.gov/li/b2025_26/measures/hb2457/ |
| Fiscal Note - Ficsal Note: As introduced | https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_hb2457_00_0000.pdf |
| BillText | https://kslegislature.gov/li/b2025_26/measures/documents/hb2457_00_0000.pdf |
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