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HB 2079

Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years

2026 Regular Session Introduced by Ben Keathley and 1 co-sponsor

HB 2079 limits residential sale comparables to the same subdivision or closest township, potentially changing assessed values and shifting property tax burdens.

Referred: Emerging Issues(H)
#food #taxationandrevenue-general #taxationandrevenue-salesanduse
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Bill Summary · HB 2079

Summary — HB 2079 (Kansas, 2025)

Title: Requiring that comparable sales of residential property occur within the subdivision or township or the closest‑located subdivision or township where such property is located for valuing real property

Purpose / Intent

HB 2079 narrows how assessors may use residential sales as comparables when determining fair market value for ad valorem property tax purposes. The bill requires that comparison sales used in residential valuations occur within the same subdivision or township as the subject property, or in the closest‑located subdivision or township.

Key provisions

  • Amends K.S.A. 2024 Supp. 79-503a (the statutory definition and appraisal guidance for “fair market value”).
  • Adds a limiting sentence to the section governing use of residential sales as valuation criteria: in any residential valuation using sales, “comparison sales shall only be used to the extent that such comparative sales occurred within the subdivision of a city or the township, or the closest‑located subdivision or township, where such property is located.”
  • Repeals the existing version of K.S.A. 2024 Supp. 79-503a and replaces it with the amended text.
  • Effective: the act takes effect upon publication in the statute book (per bill language).

Who is affected

  • Residential property owners (may see changes in assessed values depending on available local comparables).
  • County appraisal offices and local assessors (will apply the new geographic limitation when selecting comparable sales).
  • Counties and municipalities (possible changes to property valuations, revenue distributions, administrative workload).
  • State Department of Revenue (policy/oversight role; reported no operational fiscal effect).

Fiscal and administrative impact

  • Kansas Division of the Budget (fiscal note, 2/11/2025) concludes the statewide fiscal effect on state and local property tax revenues cannot be precisely estimated but would likely be negligible.
  • The bill may force appraisers to rely more often on alternative approaches (cost or income approaches) when suitable sales inside the limited area are unavailable. This can raise valuation costs in areas with few sales and produce both upward and downward valuation changes across properties.
  • Kansas Association of Counties: locating comparables in low‑sales areas could be difficult and increase valuation costs.
  • League of Kansas Municipalities: changing the definition/application of “fair market value” may reduce overall property tax revenue in some jurisdictions and shift tax burdens among property classes.

Procedural status (selected)

  • Introduced: Jan 24, 2025.
  • Referred to: House Committee on Taxation.
  • Fiscal note prepared: Feb 11, 2025.
  • Related/companion measures noted in record: SB 2576, HB 4786.

Note: Bills with the number “HB 2079” appear in other states/sessions with unrelated content; this summary addresses the Kansas property‑valuation measure introduced in 2025.

Compiled from official sources — confirm details with the bill’s official record.

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