What is the status of SB90?

In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).

Where is the official record for SB90?

On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb90/

Kansas legislation · 2025-2026 Regular Session

Kansas SB90: Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption

Q: What is SB90?

SB90 is a bill in the Kansas Legislature (2025-2026 Regular Session): Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption.

Q: What does SB90 do?

In its own words: An act concerning property taxation; relating to exemptions; providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes; authorizing local governments to propose a ballot question to opt out of such property tax exemption and to exclude such local government's levy from all or 1/ of the exemption if approved by the electors.

Status: In committee, April 10, 2026

What the bill says

An act concerning property taxation; relating to exemptions; providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes; authorizing local governments to propose a ballot question to opt out of such property tax exemption and to exclude such local government's levy from all or 1/ of the exemption if approved by the electors.

From the introduced text, January 28, 2025:

AN ACT concerning property taxation; relating to exemptions; providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes; authorizing local governments to propose a ballot question to opt out of such property tax exemption and to exclude such local government's levy from all or 1/ of the exemption if approved by the electors. Be it enacted by the Legislature of the State of Kansas: Section 1. (a) The following described property, to the extent herein specified, shall be and is hereby exempt from property or ad valorem taxes levied by local governments under the laws of the state of Kansas, except as provided in subsection (c): All owner-occupied homes to the extent of the first $100,000 of their appraised valuation. (b) In order to be eligible for the exemption pursuant to subsection (a), the appraised value of the owner-occupied home shall not exceed an upper limit threshold amount. For tax year 2026, the appraised value of the owner-occupied home shall not exceed $350,000. For tax year 2027, and all tax years thereafter, the upper limit appraised value threshold amount for eligibility shall be annually adjusted for inflation. The adjustment for inflation shall be calculated using the average increase in appraised valuation by county. (c) (1) The …

Read the full official text

Kansas SB90: Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption

What the bill says

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