# Kansas SB 402: Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.

Kansas SB 402, Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property., is a 2025–2026 Regular Session Senate bill sponsored by Committee on Assessment and Taxation; status failed, last action 2026-04-10 (Died on House Calendar); PRIA reads it as touching household money (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/KS-SB402-2025-2026
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Kansas SB 402
- State: Kansas
- Session: 2025–2026 Regular Session
- Title: Modifying the definition of household income for the homestead property tax refund act, providing for one homestead property tax refund claim form and providing an eligibility exception for claimants who are required to live away from the homestead by reason of health or other hardship, increasing the homestead appraised value thresholds for certain homestead refund claim provisions, extending the period of time to file homestead claims and providing for an increase in the maximum refund allowed, providing that a person shall not lose eligibility for a homestead property tax refund claim or the SAFESR tax credit if the appraised valuation of the homestead subsequently exceeds the applicable threshold after qualifying in a previous tax year and modifying the household income threshold, providing a cost-of-living adjustment for purposes of the SAFESR tax credit and prohibiting tax sales of residential property for certain qualifying individuals for taxes owed on residential property.
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-27
- Last action: 2026-04-10, Died on House Calendar
- Sponsor: Committee on Assessment and Taxation
- Cosponsors: 0
- Subjects: house committee on taxation, senate committee on assessment and taxation
- Touches household money: yes
- Roll calls: 2 (78 yes, 2 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Committee on Assessment and Taxation

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-23 | Senate | Yea: 39 Nay: 1 | pass | 39 | 1 |   |
| 2026-02-25 | Senate | Emergency Final Action - Passed as amended | pass | 39 | 1 |   |

## Actions (16)

- 2026-04-10: Died on House Calendar (House)
- 2026-03-16: Committee Report recommending bill be passed as amended by House Committee on Taxation (House)
- 2026-03-05: Hearing: Thursday, March 5, 2026, 3:30 PM — Room 346-S (House)
- 2026-02-26: Received and Introduced (House)
- 2026-02-26: Referred to House Committee on Taxation (House)
- 2026-02-25: Committee of the Whole - Committee Report be adopted (Senate)
- 2026-02-25: Committee of the Whole - Motion to Amend - Offered by Sen. Caryn Tyson (Senate)
- 2026-02-25: Committee of the Whole - Amendment by Sen. Caryn Tyson was adopted (Senate)
- 2026-02-25: Committee of the Whole - Motion to Amend - Offered by Sen. Marci Francisco (Senate)
- 2026-02-25: Committee of the Whole - Amendment by Sen. Marci Francisco was rejected (Senate)
- 2026-02-25: Committee of the Whole - Be passed as further amended (Senate)
- 2026-02-25: Emergency Final Action - Passed as amended; Yea 39, Nay 1 (Senate)
- 2026-02-16: Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation (Senate)
- 2026-02-10: Hearing: Tuesday, February 10, 2026, 9:30 AM — Room 548-S (Senate)
- 2026-01-28: Referred to Senate Committee on Assessment and Taxation (Senate)
- 2026-01-27: Introduced (Senate)

## Bill text

- As Amended by House Committee on Taxation: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_03_0000.pdf)
- As Amended by Senate Committee on Assessment and Taxation: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_01_0000.pdf)
- As Introduced: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_00_0000.pdf)
- {As Amended by Senate Committee of the Whole}: [PDF](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_02_0000.pdf)

## Related bills

- SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and reconciling multiple amendments to certain statutes in the Kansas criminal code. (signed)
- SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage and the retail sale of higher ethanol blends of fuel, discontinuing the tax cred… (signed)
- SB 300: Providing for the apportionment of business income by manufacturers of alcoholic liquor depending on whether the taxpayer is a qualifying Kansas investor or a… (signed)
- HB 2029: Reconciling multiple amendments to certain statutes. (signed)
- HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creating the crime of interference with the conduct of a religious assembly, providin… (became law)
- HB 2036: Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces. (failed)

## Sources
- [As Amended by House Committee on Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_03_0000.pdf)
- [As Amended by Senate Committee on Assessment and Taxation (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_01_0000.pdf)
- [As Introduced (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_00_0000.pdf)
- [{As Amended by Senate Committee of the Whole} (PDF)](https://www.kslegislature.gov/b2025_26/bills/download/?apn=b2025_26/year2/ready_for_publication/sb_402/sb402_02_0000.pdf)

## Related
- [SB 430: Adding mitragynine to schedule I of the uniform controlled substances act and r…](https://policyrisk.com/state-bill/KS-SB430-2025-2026)
- [SB 82: Providing tax credits for expenditures for lockable gun and ammunition storage…](https://policyrisk.com/state-bill/KS-SB82-2025-2026)
- [SB 300: Providing for the apportionment of business income by manufacturers of alcoholi…](https://policyrisk.com/state-bill/KS-SB300-2025-2026)
- [HB 2029: Reconciling multiple amendments to certain statutes.](https://policyrisk.com/state-bill/KS-HB2029-2025-2026)
- [HB 2018: Senate Substitute for HB 2018 by Committee on Federal and State Affairs - Creat…](https://policyrisk.com/state-bill/KS-HB2018-2025-2026)
- [HB 2036: Providing a Kansas income tax subtraction modification for certain amounts rece…](https://policyrisk.com/state-bill/KS-HB2036-2025-2026)
- [Kansas bills](https://policyrisk.com/states/kansas/bills)
- [Kansas state hub](https://policyrisk.com/states/kansas)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/KS-SB402-2025-2026 (as of 2026-10-19).