SB90

Kansas SB90 provides a property tax exemption for the first $100,000 of appraised value on certain owner-occupied homes and allows local governments.

Kansas SB90 establishes a property tax exemption for the first $100,000 of appraised value on certain owner-occupied homes. This exemption applies to single-family homes occupied by the owner as their primary residence. The exemption is subject to an upper limit threshold amount, which is $350,000 for tax year 2026 and will be adjusted for inflation annually thereafter. Local governments can propose a ballot question to opt out of this exemption, and if approved by a majority of the voters, the exemption will not apply to their property tax levies.