Kansas SB190: Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes

What the bill says

An act concerning property taxation; relating to real estate bid off by the county for delinquent taxes and special assessments; providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads; amending K.S.A. 79-2401a and repealing the existing section.

From the introduced text, February 4, 2025:

AN ACT concerning property taxation; relating to real estate bid off by the county for delinquent taxes and special assessments; providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads; amending K.S.A. 79-2401a and repealing the existing section. Be it enacted by the Legislature of the State of Kansas: Section 1. K.S.A. 79-2401a is hereby amended to read as follows: 792401a. (a) (1) Except as provided by paragraph (2) and subsection (b), real estate bid off by the county for both delinquent taxes and special assessments, as defined by subsection (c), shall be held by the county until the expiration of two years from the date of the sale, subject only to the right of redemption as provided by this section. Any owner or holder of the record title, the owner's or holder's heirs, devisees, executors, administrators, assigns or any mortgagee or the owner's or holder's assigns may redeem the real estate sold in the sale at any time within two years after the sale by paying to the county treasurer the amount for which the real estate was sold plus the interest accrued, all delinquent taxes and special assessments and interest thereon on such real estate that have accrued after the date of such sale …

Read the full official text

Sponsors

• David Haley, David (I) · primary sponsor

Latest actions

1. April 10, 2026: Died in Committee
2. February 5, 2025: Referred to Senate Committee on Assessment and Taxation
3. February 4, 2025: Introduced

Common questions

What is SB190?

SB190 is a bill in the Kansas Legislature (2025-2026 Regular Session): Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.

What does SB190 do?

In its own words: An act concerning property taxation; relating to real estate bid off by the county for delinquent taxes and special assessments; providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads; amending K.S.A. 79-2401a and repealing the existing section.

What is the status of SB190?

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

Who sponsored SB190?

David Haley, David (I).

Where is the official record for SB190?

On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb190/