KansasHB 26442025–2026 Regular SessionHouseWALLET

Requiring a county appraiser to adjust the value of personal property mobile homes, residential and commercial property upon final determination or obtain a fee simple appraisal if the appraised value exceeds 5% increase over five years.

Sponsored By: Committee on Taxation

Signed by Governor

senate committee on assessment and taxationhouse committee on taxation

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Property owners get post-appeal value safeguards

Kansas county appraisers must review certain property values after a final appeal decision reduces the value. For commercial real property with a decision before January 1, 2026, reviews cover the next two taxable years. For decisions on or after January 1, 2026, reviews cover the next five taxable years. That five-year rule covers residential real property, commercial real property, and mobile homes taxed as personal property and used as homes. A yearly value increase above 5% requires an adjustment using prior appeal information or an independent fee-simple appraisal. A Kansas-certified real property appraiser must conduct that appraisal. Increases from new construction, a change in use, or a change in classification do not count toward the 5% trigger. This safeguard does not cap increases at 5% or guarantee lower property taxes.

Sponsors & Cosponsors

Sponsor

  • Committee on Taxation

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 310 • No: 8

House vote • 4/23/2026

Yea: 36 Nay: 4

Yes: 36 • No: 4

House vote • 4/23/2026

Yea: 119 Nay: 0

Yes: 119 • No: 0

Senate vote • 3/19/2026

Emergency Final Action - Passed

Yes: 36 • No: 4

House vote • 3/4/2026

Final Action - Passed as amended

Yes: 119 • No: 0

Actions Timeline

  1. Approved by Governor on Monday, April 6, 2026

    4/6/2026House
  2. Enrolled and presented to Governor on Friday, March 27, 2026

    3/26/2026House
  3. Committee of the Whole - Be passed

    3/19/2026Senate
  4. Emergency Final Action - Passed; Yea 36, Nay 4

    3/19/2026Senate
  5. Committee Report recommending bill be passed by Senate Committee on Assessment and Taxation

    3/17/2026Senate
  6. Hearing: Friday, March 13, 2026, 9:30 AM — Room 548-S

    3/13/2026Senate
  7. Engrossed on Tuesday, March 3, 2026

    3/4/2026House
  8. Final Action - Passed as amended; Yea 119, Nay 0, Absent 5

    3/4/2026House
  9. Received and Introduced

    3/4/2026Senate
  10. Referred to Senate Committee on Assessment and Taxation

    3/4/2026Senate
  11. Committee of the Whole - Committee Report be adopted

    3/3/2026House
  12. Committee of the Whole - Be passed as amended

    3/3/2026House
  13. Committee Report recommending bill be passed as amended by House Committee on Taxation

    2/25/2026House
  14. Hearing: Tuesday, February 10, 2026, 3:30 PM — Room 346-S

    2/10/2026House
  15. Introduced

    2/3/2026House
  16. Referred to House Committee on Taxation

    2/3/2026House

Bill Text

  • As Amended by House Committee

  • As Introduced

  • Enrolled

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