RESOLUTION NO. 26-061 A RESOLUTION OF THE CITY OF WICHITA, KANSAS (THE "CITY"). AUTHORIZING A PROGRAM FOR PAYMENTS TO CERTAIN ELIGIBLE PROPERTY OWNERS THAT PARTICIPATE IN THE STATE OF KANSAS HOMESTEAD PROPERTY RELIEF PROGRAM, SUBJECT TO CERTAIN LIMITATIONS, CONDITIONS AND RESTRICTIONS; AUTHORIZING STAFF TO PREPARE APPROPRIATE APPLICATION FORMS AND AGREEMENT TO BE EXECUTED BETWEEN THE CITY AND THE PROPERTY OWNER PARTICPATING IN THE PROGRAM; AND, AUTHORIZING THE CITY MANAGER TO EXECUTE SUCH AGREEMENTS ON BEHALF OF THE CITY. WHEREAS, on December 16, 2025, the Wichita City Council approved an Ordinance calling for a Special Election to occur on March 3, 2026, for Wichita voters to approve the levying of a one percent retailers' sales tax; and WHEREAS, the Ordinance provided that, if approved, a special one percent (1.0%) city-wide retailers' sales tax will take effect on July 1, 2026, terminating no later than June 30, 2033. It is estimated that approximately $850 million will be collected by implementation of the sales tax; and WHEREAS, Article 12, Section 5 of the Kansas Constitution empowers cities to determine their local affairs and government; and WHEREAS, the Governing Body of the City of Wichita, Kansas (the "City"), in furtherance of its objectives to build stronger communities, recognizes the importance of property tax revenue, which accounts for over one-third of total revenue to the General Fund; and WHEREAS, while two variables impact property taxes owed by a taxpayer: the total taxes levied and the final assessed valuation; the City recognizes that only one of those variables (total taxes levied) is within its control; and WHEREAS, the City is seeking to reduce the burden of property taxes for low-income property owners, particularly seniors, by providing reimbursements for a portion of property taxes paid; and WHEREAS, if the Sales Tax referendum is passed by voters, it is the desire of the City Council to establish a program and guidelines to provide additional Property Tax Relief for low-income property owners as set forth below. NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF WICHITA, KANSAS AS FOLLOWS: SECTION 1. Pursuant to the authority of Article 12, Section 5 of the Kansas Constitution, the Governing Body of the City hereby authorizes and establishes the Wichita Homestead Property Tax Relief Program which will provide payments to eligible property owners to reduce the impact of property taxes for one year, subject to certain limitations, conditions and restrictions as hereinafter describe. SECTION 2. Individual Property Taxpayers that meet the eligibility requirements of the State of Kansas Homestead Refund program are eligible to participate in the program. SECTION 3. To be eligible for payment under the program, applicants must satisfy all of the following criteria: a) Must file a Kansas Income Tax return and K-40H form. b) Must provide a complete copy of the Kansas Income Tax return with the application. c) Must provide proof of payment of any amount due or proof of refund of any amount received based on the Kansas Income Tax return that is filed. d) Must have received a refund for the prior year from the Kansas Homestead Exemption Program based on property taxes paid for a home located in the City of Wichita. e) Must complete and sign the program application form. SECTION 4. Applications for participation in the program shall be made on forms developed by City staff or a third-party agency contracted for administration of the program. Applications will be received from March 1st through November 30th of each calendar year beginning in 2027 and ending in 2034 or until such time as the City's entire appropriated funds have been exhausted or sales tax collection has ceased. Payments shall be made from the City's General Fund. Payments to each applicant shall not exceed 33% of the individual's State refund. SECTION 5. City staff or a third party agency contracted for administration of the program are authorized and directed to develop a Program Agreement Form consistent with the requirements, conditions limitations and restrictions of this ordinance and the Director of Finance of the City of Wichita, Kansas, is hereby authorized to approve payments to applicants whose applications have been approved on behalf of the City. SECTION 6. The City shall, and the officers, agents, and employees of the City or a third party agency contracted for administration of the program are hereby authorized and directed to take such further actions as may be from time to time necessary for administration of the program and to carry out and give effect to the transactions contemplated by this Ordinance. SECTION 7. Effective Date. This Resolution will be in full force and effect from its date of passage by the City Council of the City of Wichita, Kansas. ADOPTED AND APPROVED by the governing body of the City of WICHITA, Kansas this 10th day of February, 2026. ______________________________ Lily Wu, Mayor ATTEST: _____________________________ Shinita Rice, City Clerk Approved as to Form: _________________________ Jennifer Magaña City Attorney and Direction of Law IPL0313942 Feb 13 2026