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Bill

SB 190

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.

2025-2026 Regular Session Introduced by David Haley

Kansas bill allowing homeowners to redeem tax-delinquent homesteads by paying only current-year special assessments, eliminating requirement to pay prior-year accumulated assessments.

Died in Committee
#taxation
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WeVote Research Nonpartisan
Bill Summary · SB 190

Legislative bill overview

SB 190 modifies Kansas property tax redemption law to allow homeowners to partially redeem their homesteads from tax delinquency without paying special assessments from years other than the year being redeemed. Currently, homeowners attempting partial redemption must pay all accumulated special assessments; this bill removes that requirement, limiting payment obligations to the specific tax year being addressed.

Why is this important

Property tax delinquency can result in home loss for Kansas residents. This bill could make it financially feasible for more homeowners to recover their properties by reducing the total amount owed upfront, particularly benefiting those with long-standing delinquencies. However, it may reduce revenue for local governments and special assessment districts that fund services like drainage, street improvements, or fire protection.

Potential points of contention

  • Local government revenue impact: Removing the requirement to pay multi-year special assessments reduces funds available to municipalities and special districts, potentially shifting costs to other taxpayers or requiring service reductions
  • Fairness to other taxpayers: Homeowners who paid their assessments in full may view this as preferential treatment for delinquent properties
  • Implementation complexity: Tax assessors and county treasurers must determine which special assessments apply to which years and manage partial redemption accounting accordingly

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

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