
Selling Inherited Property in Kansas
Selling inherited property in Kansas: who signs the deed, when the court must order the sale, and what tax takes out of the price.
Selling an inherited Kansas house comes down to one question asked early: who can sign a deed a title company will insure. Kansas answers it four ways, and the answer you get sets your calendar. Everything else, the appraisal, the recording fee, the tax, follows from that first choice.
Two money facts frame the deal before you start. Kansas charges no estate tax and no inheritance tax on a death from January 1, 2010 onward, so there is no state death tax to settle before closing. And the house takes a new federal cost basis equal to its date of death value, which on a fast sale can shrink the capital gains bill to almost nothing.
This page walks the transaction in order: who signs, how the district court sale works, what the sale clears and what it leaves behind, the homestead trap, recording at the register of deeds, the tax, and what to do when one heir digs in. If you are still working out whether an estate has to be opened at all, read the Kansas probate guide first.
Four Ways to Get Authority to Sign
Kansas hears probate in the district court of each of the 105 counties. Which document gives you signing power depends on how the property was titled and whether an estate is open.
A personal representative selling during administration. K.S.A. 59-1410(a) lets an executor or administrator sell a decedent's real estate on three grounds. The first is need: the sale is necessary to pay reasonable funeral expenses, expenses of last sickness, wages of servants during the last sickness, cost of administration, taxes, debts, or legacies charged on the land. The second is waste: the court finds the property is a wasting asset whose retention will hurt the estate. The third is open ended and is the one most families use, a sale at any other time the court determines is in the best interests of the estate. Section 59-1410(a) closes by saying the proceeds available for distribution go to the same people in the same shares as if the land had stayed land, so selling does not reshuffle who inherits what.
An executor using a power of sale in the will. K.S.A. 59-1413(a) is the shortcut. Where a will authorizes the executor to sell property, the executor, or an administrator with the will annexed, may exercise that power without any order of the district court, unless the will provides otherwise. Two limits sit on that power. It is subject to K.S.A. 59-704, which stops an executor named in a will from disposing of any part of the estate before letters testamentary are granted, apart from paying reasonable funeral expenses and conserving the property. And it goes cold while a proceeding to set aside or contest the will, or to probate a later will, is pending. Read the will before you assume you need a hearing.
A decree that already put the property in your name. Two decrees do this. K.S.A. 59-2249(a) is the final decree at the close of administration: the court determines the heirs, devisees and legatees, assigns the estate to them, names them, describes the property, and states each share. Subsection (b) then requires the court to send a certified copy to the county clerk for entry on the transfer record whenever the decree includes real estate. The other is a determination of descent under K.S.A. 59-2250, open once the decedent has been dead more than six months where no will was filed under K.S.A. 59-618a within six months of the death, no petition to probate a will was filed in Kansas, and no petition for administration was filed or administration ran without a determination of descent. K.S.A. 59-2251 ends that case with a decree assigning the property to the people entitled at the date of death under the intestacy law in force on that date. After either decree, the named owners sign the deed themselves.
A survivor or beneficiary who took title outside probate. A surviving joint tenant, or a grantee beneficiary under a recorded transfer-on-death deed, already owns the land. K.S.A. 59-3504(a) vests title in the grantee beneficiary on the death of the record owner, no court order required. Read subsection (b) before you count the proceeds, because that interest arrives subject to every conveyance, contract, mortgage, lien and security pledge the owner was subject to, and the statute names claims of the state of Kansas for medical assistance under K.S.A. 39-709 in that list. Our guide to avoiding Kansas probate covers how those deeds are made and revoked.
One route does not work on a house. K.S.A. 59-1507b(a) moves personal property to a successor on an affidavit when the estate subject to probate is $75,000 or less, and personal property is where that sentence stops. The house counts toward the limit and cannot ride on the affidavit. Subsection (b) treats the affidavit as sufficient where it substantially complies with the form set by the judicial council, and the Kansas Judicial Council publishes that form as "Small Estates Affidavit - K.S.A. 59-1507b", so you can read for yourself that it asks about personal property. The Kansas small estate affidavit guide has the rest of that form's reach.
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Take the 2-minute assessmentThe District Court Sale, Step by Step
Where no will power of sale exists and no decree has issued, the sale runs through article 23 of the Kansas probate code. File in the right county first, because K.S.A. 59-2203 ties venue to the land. Proceedings belong in the county where the decedent lived at death if the decedent owned an interest in real property there. Where the decedent owned no real property in the county of residence, the case may go in that county or in any county where the decedent did own real property. For someone who died living outside Kansas, proceedings may be had in any county where that person left an estate to administer. Here is the sequence.
- Petition to sell (K.S.A. 59-2303(a)). The executor or administrator files a petition stating the facts that make up the reasons for the application and describing the real estate. It may cover all the decedent's land or one parcel. The petition may also name a prospective purchaser and the terms, ask the court to approve named appraisers, and ask for confirmation of that transaction up front. A petition that names a buyer has to carry a full disclosure of any financial or blood relationship between the buyer and the fiduciary, and where none exists it has to say so.
- Notice and hearing (K.S.A. 59-2304). Notice of the hearing, unless waived, briefly states what the petition asks for, and goes out in the manner the court directs. At the hearing, on proof of the petition, the court may order the sale of everything described or of one or more tracts.
- The order (K.S.A. 59-2305). The order describes the land and may set the sequence in which tracts get sold. Subsection (b) directs either a private sale or a public auction. A private sale carries the number every Kansas seller needs to know: the order shall direct that the property not be sold for less than three-fourths of the appraised value. The order also fixes the terms, whether all cash, cash plus deferred payments, or deferred payments, along with the timing, the interest on deferred payments, and how they are secured.
- Appraisal (K.S.A. 59-2307). Before a private sale the property is appraised at its full and fair value. The personal representative appoints not more than three disinterested appraisers, and the court approves them unless good cause is shown otherwise. K.S.A. 59-2305(e) sets the shelf life: no private sale or lease may happen unless the property was appraised or reappraised within the six months before it. Order the appraisal to land close to your listing, not months ahead of it.
- Report and confirmation (K.S.A. 59-2309). The representative files a verified report of the proceedings, with the certificate of appraisement where an appraisal was required and proof of publication where the sale was at public auction. The report states that the representative acquired no beneficial interest in the property directly or indirectly and is not interested in the sale except as the report discloses, and it repeats the relationship disclosure. Once satisfied the sale conformed to law, the court confirms it and orders the representative to make the deed.
- The deed (K.S.A. 59-2309(b) and 59-2311). The deed refers to the order for sale by its date and the court that made it, and it transfers all the right, title and interest of the decedent, discharged from liability assumed for the decedent's debts, except encumbrances the buyer assumed. K.S.A. 59-2311 then gives that deed real weight: it is received in all courts as presumptive evidence that the representative observed the directions and complied with the requisites of law, and it vests title as though the decedent had conveyed the land while alive.
K.S.A. 59-2305(f) collapses steps 5 and 6, and it is easy to miss. Where the petition and the notice included the details of a proposed transaction, and the requirements of K.S.A. 59-1703 and K.S.A. 59-2307 have been met, the court may confirm the proposed sale as part of its own order to sell, and no report of sale or confirmation of sale shall be required. Line up the buyer and the appraisal before you petition and you can walk out of one hearing with the authority to close.
Two other rules belong on your checklist. K.S.A. 59-2312 lets the court allow a real estate commission after notice to all parties in interest, but the allowance has to be passed on by the court before the sale, so talk to your attorney about the listing agreement before you sign the agent's paperwork. And K.S.A. 59-1703 bars the fiduciary from buying. Any sale to the personal representative, that person's spouse, child or grandchild, agent or attorney in fact, or a corporation in which that person has a substantial beneficial interest, is voidable unless the will or a contract the decedent signed expressly authorized it or the court approved it after a hearing on notice to interested persons. So is any transaction affected by a substantial conflict of interest on the representative's part, which is a wider net than the family list suggests. The rest of the fiduciary's job sits in our Kansas executor duties guide.
What the Sale Clears, and What It Does Not
A Kansas probate sale is worth more than convenience. K.S.A. 59-1410(b) says every conveyance of a decedent's real estate to a bona fide purchaser under that section transfers the property free and clear of the liens and claims of all creditors of the decedent, of the estate, and of the heirs, devisees and legatees, and moves those claims onto the sale proceeds instead. K.S.A. 59-1413(b) gives a will-powered sale the identical protection. That protection is what the court process buys your buyer.
Read the last clause of both subsections. The transfer of liens onto the proceeds shall not affect tax liens against the estate. Property taxes and federal tax liens still have to be handled at closing.
Then watch the creditor clock, because it decides when the money can leave. K.S.A. 59-2239(1) bars all demands against the estate unless presented within the later of four months from the first publication of notice under K.S.A. 59-2236, or, where a creditor's identity is known or reasonably ascertainable, 30 days after that creditor got actual notice. The same subsection adds a wider outside limit: no creditor has any claim against or lien on a decedent's property beyond liens that already existed at the date of death unless a petition for probate or administration is filed within six months after the death and the demand is exhibited on time. Sell early if the market says so, and hold the net in the estate account until the window closes. Our Kansas creditor claims guide walks the notice mechanics, and the Kansas probate timeline shows where the four months sits in the whole case.
One more claim reaches past probate, and unlike the others it can follow the house to your buyer. Kansas runs an expanded Medicaid estate recovery program. K.S.A. 39-709(k)(2) makes medical assistance paid after June 30, 1992 a claim against the property of a deceased recipient's estate, and K.S.A. 39-709(k)(3)(B) defines the medical assistance estate, for benefits paid on or after July 1, 2004, to take in assets that passed by joint tenancy, tenancy in common, survivorship, transfer-on-death deed, payable-on-death contract, life estate, trust or annuity. That definition is why a transfer-on-death deed does not dodge this claim.
Three rules decide whether it touches your closing. K.S.A. 39-709(k)(4) lets the secretary of health and environment place a lien on real property a deceased recipient owned, requires the lien to be filed in the register of deeds office of the county where the land sits within one year from the date of death, and makes any such lien subject to prior liens of record and to transfers for value to a bona fide purchaser of record. K.S.A. 39-709(k)(6) then says a filed lien stays on the property through a later conveyance, sale, succession, inheritance or will until somebody pays it off, a prior lien forecloses it, or the property's value is consumed by it. K.S.A. 39-709(k)(7) makes a lien dormant after ten years with no foreclosure action, revivable the way a dormant judgment is revived. Order the title work early. If the person who died had KanCare coverage after age 55 or spent time in long-term care, ask the Kansas Department of Health and Environment about a claim before you spend the proceeds, because an unpaid lien recorded against the property becomes the buyer's problem and then yours.
The Homestead Changes the Answer
Kansas protects the family home hard, and two sections change what a sale can do.
K.S.A. 59-401 exempts the homestead, up to 160 acres outside a city or one acre inside one, or a manufactured or mobile home, from distribution under the laws of this state and from payment of the decedent's debts, so long as it was occupied by the decedent and family as a residence at death and the surviving spouse and children keep living there. That exemption has four holes written into the same sentence: taxes on the property, purchase-money obligations, obligations for improvements erected on it, and any lien given by the joint consent of both spouses. The section then says something Kansas sellers get wrong: title to the homestead passes the same as title to other property. Occupancy shields the home from creditors. It does not rewrite who inherits it.
K.S.A. 59-1401(a) keeps the homestead out of the personal representative's hands entirely. The representative has a right to possession of all the property of a resident decedent except the homestead and the allowances to the surviving spouse and minor children. Where a spouse or the children are living in the house, the representative cannot simply list it. Subsections (d) and (e) still put the taxes, the rents and tenantable repair of the buildings under the representative's control on the representative, so an empty inherited house is somebody's job from day one.
K.S.A. 59-402 finishes the picture for co-owners: the homestead is not subject to forced partition unless the surviving spouse remarries, nor until all the children reach the age of majority. A frustrated sibling cannot force that house to auction while a widow lives in it.
Recording the Deed in Kansas
Two counter rules decide whether your deed gets recorded on the first trip.
The recording fee stacks in three pieces, and reading only the first one understates it. K.S.A. 28-115 prints five dated tiers in ascending order, and the $6 first page in subsection (a)(1) expired at the end of 2014. The live tier is (a)(5), for documents filed on and after January 1, 2018: $17 for the first page and $13 for each page after it. Subsection (b) then adds $3 per page and subsection (i) adds $1 per page. Add them and a one-page deed costs $21, with each further page at $17. Subsection (d) tacks on another $1 where the names of the signers or the notary are not plainly typed or printed under the signatures, and subsection (e) counts an added sheet as a page and lets the register of deeds reject anything too faint to reproduce.
The sales validation questionnaire is the piece that gets a fiduciary deed handed back. K.S.A. 79-1437c says no deed or instrument transferring title to real estate may be recorded unless it is accompanied by a real estate sales validation questionnaire completed by the grantor, the grantee, or their agent. The questionnaire never joins the record; the register of deeds keeps it five years and then destroys it. The Kansas Department of Revenue Property Valuation Division publishes the form, including a one-part version labeled PV-RE 22 OP, along with the list of counties approved to accept that shorter version.
Then read the exemption. K.S.A. 79-1437e(a)(14) exempts a transfer of title made by a guardian, executor, administrator, conservator or trustee of an estate pursuant to judicial order. A court-ordered probate sale is squarely inside it. Subsection (b) carries the sentence that matters at the counter: where an exemption applies, the exemption shall be clearly stated on the document being filed. Put that recital on the face of the deed. Leave it off and the register of deeds has a reason to hand the deed back, and a deed that fails to record on the day of closing can move your closing date.
Read the last three words of (a)(14) before you rely on it, because they are a condition rather than a description. The exemption turns on a judicial order, and K.S.A. 59-1413(a) lets an executor holding a power of sale in the will close without any order of the district court. A deed from that route has no order to recite. Complete the questionnaire for it rather than arguing an exemption at the counter on closing day. One neighboring paragraph does cover a route this page describes: (a)(10) exempts a sheriff's deed, which is what the partition sale below produces.
What the Sale Costs in Tax
Kansas takes no death tax. The state ran two estate taxes and repealed both, then time-barred them. K.S.A. 79-15,146 limits the 1998 act to deaths after June 30, 1998 and before January 1, 2007, and only where a return was filed before January 1, 2017. K.S.A. 79-15,254 does the same for the 2006 act, deaths after December 31, 2006 and before January 1, 2010, with a return filed before January 1, 2020. For any death on or after January 1, 2010 there is no Kansas estate tax and no Kansas inheritance tax to clear. The article those taxes lived in shows it: of the 28 sections in article 15 of chapter 79, three were still live when we read the chapter index on September 8, 2026, and two of those three are the sunset sections just quoted.
The third one still matters when a federal estate tax is owed. K.S.A. 79-15,126 is the Kansas estate tax apportionment act, and it survived both repeals. Subsection (b)(1) has the representative charge each person interested in the estate the fraction of the total estate tax that the taxable value of that person's interest bears to the taxable value of all the interests, so a large taxable estate spreads the federal bill across the beneficiaries rather than landing it all on whoever took the house. Subsection (b)(2) lets the decedent override that by directing apportionment in the will or trust, which is a reason to read the document before you agree how the sale proceeds get split.
The federal basis reset does the heavy lifting. Under 26 U.S.C. 1014(a) the basis of property acquired from a decedent is generally the fair market value of the property at the date of death, or its value on the alternate valuation date where the estate elects section 2032. Gain is measured from that number, not from what the decedent paid. Get a written date of death appraisal even when no court appraisal is required, because that document is the evidence behind the basis you report. The Kansas step-up in basis guide works through the number itself.
Holding period is not a problem. 26 U.S.C. 1223(9) treats property whose basis comes from section 1014 as held for more than one year even where the heir sells it inside a year of the death, so the gain is long term rather than short term.
Kansas taxes what is left at ordinary rates. There is no separate Kansas capital gains rate. A gain flows into Kansas taxable income and is taxed on the schedule in K.S.A. 79-32,110(a)(2)(B), which for tax year 2024 and every year after runs 5.2% up to $23,000 of taxable income and $1,196 plus 5.58% of the excess above that. K.S.A. 79-32,110(d) taxes the Kansas taxable income of estates and trusts at those same rates, so an estate that sells before it closes files a Kansas fiduciary return instead of pushing the gain out to the heirs.
Confirm the rate for your filing year, including against this page. K.S.A. 79-32,110c has the director of the budget decide every August 15 whether the preceding fiscal year beat inflation-adjusted 2024 revenues and whether the budget stabilization fund holds at least 15% of the prior year's receipts. Where both tests pass, the secretary of revenue calculates and publishes a rate cut for the next tax year, and the brackets and thresholds move with it. One more wrinkle sits on top of that. The revisor prints a note that K.S.A. 79-32,110 was amended more than once in the 2025 session and points readers to a parallel K.S.A. 79-32,110b. We read both on September 8, 2026 and they carry the identical schedule for tax year 2024 and after, so the figures above hold either way. A cut certified after that date would not appear here.
Out-of-state heirs still file in Kansas. K.S.A. 79-32,110(b) taxes a nonresident individual on Kansas taxable income by computing the tax as though the person were a resident and multiplying it by the ratio of modified Kansas source income to Kansas adjusted gross income. Kansas land is Kansas source income. If the decedent lived elsewhere and left Kansas real estate, you will also need a Kansas proceeding to reach the land, which our Kansas ancillary probate guide covers.
Living in the house changes the math. 26 U.S.C. 121(a) excludes gain on the sale of a home the taxpayer owned and used as a principal residence for periods totaling two years or more during the five years ending on the sale date, capped at $250,000 under subsection (b)(1) and $500,000 on a qualifying joint return. An heir who moves into an inherited Kansas house and stays can reach that exclusion later, on top of the basis reset. Run the numbers with a tax professional before you decide to hold.
When One Heir Will Not Sell
Kansas has not adopted the Uniform Partition of Heirs Property Act. Co-owners use the ordinary partition statute, K.S.A. 60-1003, and it moves in a fixed order.
The judge first determines each party's interest and orders partition. The court then appoints three commissioners to divide the property among the owners according to those interests. Where a division cannot be made without manifest injury, or is impracticable for any reason, the commissioners appraise the value instead, valuing each tract separately where there is more than one, and report back. Any party may file exceptions to that report.
Then comes the buyout. Under subsection (c)(4), where the property is not subject to partition in kind, any one or more of the parties may elect, within a time the judge fixes, to take the property at the appraised value. Where nobody elects, or two or more elect against each other, the judge orders the sheriff to sell it the way property is sold on execution, and no sale may be made at less than two-thirds of the commissioners' valuation. Subsection (c)(5) then taxes the costs, attorney fees and expenses, including an allowance for an abstract of title or title insurance, and apportions them among the owners according to their interests. Subsection (d) lets the court refuse partition outright where it would cause extraordinary hardship or oppression.
Two practical points. A buyout election under (c)(4) is often cheaper for everyone than a sheriff's sale, so raise it early. And the homestead limit in K.S.A. 59-402 sits on top of all of this, so a house a surviving spouse still occupies is not available for forced partition until that spouse remarries and every child reaches majority.
Related Kansas Guides
- Kansas Probate Guide
- Kansas Executor Duties
- Kansas Creditor Claims
- How to Avoid Probate in Kansas
- Kansas Small Estate Affidavit
- Kansas Intestate Succession
- Kansas Probate Timeline
Before You Sign
This page describes Kansas law broadly rather than advising on one estate. Sale practice, appraisal habits and recording standards differ between district courts and between the 105 registers of deeds, and the statutory figures here were read at the Kansas Office of Revisor of Statutes on September 8, 2026. Confirm the current recording fee and questionnaire practice with the register of deeds in the county where the property sits, check your basis and the year's rates with a tax professional, and take a contested sale, a homestead claim or a partition fight to a licensed Kansas attorney. Start from the Kansas probate hub for the rest of the settlement work.
Sources:
- Title: K.S.A. 59-1401, Possession of property by executor or administrator; marshaling assets; duties prior to final distribution. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1985, ch. 191, sec. 20; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_014_0001.html
- Title: K.S.A. 59-1410, Sale of real estate; conveyance to bona fide purchaser; effect. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2010, ch. 44, sec. 20; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_014_0010.html
- Title: K.S.A. 59-1413, Sale under will; exercise of power; tax liens and claims. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2010, ch. 44, sec. 21; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_014_0013.html
- Title: K.S.A. 59-704, Powers of executor before letters granted. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1939, ch. 180, sec. 61; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_007_0004.html
- Title: K.S.A. 59-1703, Duties of fiduciary; certain transactions voidable; exceptions. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1975, ch. 299, sec. 12; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_017_0003.html
- Title: K.S.A. 59-2303, Petition to sell, lease or mortgage real estate. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1976, ch. 245, sec. 6; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_023_0003.html
- Title: K.S.A. 59-2304, Notice and hearing. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1976, ch. 242, sec. 49; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_023_0004.html
- Title: K.S.A. 59-2305, Order. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1982, ch. 237, sec. 1; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_023_0005.html
- Title: K.S.A. 59-2307, Appraisement. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1985, ch. 191, sec. 49; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_023_0007.html
- Title: K.S.A. 59-2309, Report and confirmation. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1985, ch. 191, sec. 51; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_023_0009.html
- Title: K.S.A. 59-2311, Title conveyed by deed or other instrument executed by personal representative. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1985, ch. 191, sec. 53; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_023_0011.html
- Title: K.S.A. 59-2312, Real estate commission. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1939, ch. 180, sec. 267; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_023_0012.html
- Title: K.S.A. 59-2249, Hearing and final decree; real estate; distributive share subject to order of garnishment. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2010, ch. 44, sec. 22; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_022_0049.html
- Title: K.S.A. 59-2250, Proceedings to determine descent. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1987, ch. 211, sec. 2; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_022_0050.html
- Title: K.S.A. 59-2251, Decree of descent. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2010, ch. 44, sec. 23; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_022_0051.html
- Title: K.S.A. 59-618a, Filing of certain wills or copies in court; affidavit; admission to probate. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2023, ch. 77, sec. 2; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_006_0018a.html
- Title: K.S.A. 59-2203, Venue. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2010, ch. 70, sec. 8; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_022_0003.html
- Title: K.S.A. 59-2236, Notice to creditors. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1989, ch. 173, sec. 4; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_022_0036.html
- Title: K.S.A. 59-2239, Claims against estate; time for filing; when barred. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2004, ch. 73, sec. 2; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_022_0039.html
- Title: K.S.A. 59-401, Homestead. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1991, ch. 33, sec. 34; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_004_0001.html
- Title: K.S.A. 59-402, Homestead not subject to forced partition; exception. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1939, ch. 180, sec. 20; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_004_0002.html
- Title: K.S.A. 59-1507b, Transfer of certain personal property to successor; discharge and release; affidavit. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2024, ch. 35, sec. 2; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_015_0007b.html
- Title: K.S.A. 59-3504, Transfer-on-death of interest in real estate; vesting of ownership in beneficiary; grantee beneficiary; judicial proceedings subject to probate code to determine descent; application of section. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2023, ch. 77, sec. 15; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch59/059_035_0004.html
- Title: K.S.A. 60-1003, Partition. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1963, ch. 303; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch60/060_010_0003.html
- Title: K.S.A. 28-115, Fees of register of deeds; monthly billing to internal revenue service; standards for documents to be filed; disposition of fees. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2014, ch. 140, sec. 14 (last amendment; created the dated fee tiers); accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch28/028_001_0015.html
- Title: K.S.A. 79-1437c, Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 1995, ch. 252, sec. 25; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0037c.html
- Title: K.S.A. 79-1437e, Same; inapplicability to certain transfers of title. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2002, ch. 22, sec. 1; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0037e.html
- Title: K.S.A. 79-32,110, Tax imposed; classes of taxpayers; schedules of tax rates [See Revisor's Note]. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2025, ch. 116, sec. 4; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0110.html
- Title: K.S.A. 79-32,110b, Tax imposed; classes of taxpayers; schedules of tax rates [See Revisor's Note]. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2025, ch. 123, sec. 7; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0110b.html
- Title: K.S.A. 79-32,110c, Adjustment of tax rates; modification of income tax and privilege tax rates; calculation and publication of rate reductions by secretary of revenue. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2025, ch. 116, sec. 1; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0110c.html
- Title: K.S.A. 79-15,146, Applicability of sections; limitation of liability. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2010, ch. 44, sec. 1; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_015_0146.html
- Title: K.S.A. 79-15,254, Applicability of act; limitation of liability. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2010, ch. 44, sec. 2; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_015_0254.html
- Title: K.S.A. 79-15,126, Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2001, ch. 77, sec. 1; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_015_0126.html
- Title: K.S.A. 39-709, Eligibility requirements for temporary assistance for needy families, food assistance, child care subsidy and medical assistance; prohibition of medicaid expansion without legislative enactment; automatic assignment of support rights for children in custody of the secretary; disqualification and penalties; non-cooperation, reporting failure, fraud investigations and drug screening; electronic benefits card requirements; lien procedures and enforcement; rules and regulations. Publisher: Kansas Office of Revisor of Statutes. Publication Date: L. 2025, ch. 26; accessed 2026-09-08. URL: https://www.ksrevisor.gov/statutes/chapters/ch39/039_007_0009.html
- Title: Sales Validation Questionnaire and Property Valuation Division forms. Publisher: Kansas Department of Revenue, Division of Property Valuation. Publication Date: Not listed, accessed 2026-09-08. URL: https://www.ksrevenue.gov/pvdforms.html
- Title: Probate legal forms, including Small Estates Affidavit - K.S.A. 59-1507b. Publisher: Kansas Judicial Council. Publication Date: Not listed, accessed 2026-09-08. URL: https://www.kjc.ks.gov/legal-forms/probate
- Title: Approval List for One-Part Sales Questionnaire Form. Publisher: Kansas Department of Revenue, Division of Property Valuation. Publication Date: Not listed, accessed 2026-09-08. URL: https://www.ksrevenue.gov/pvdapprovallist.html
- Title: Publication 523, Selling Your Home. Publisher: Internal Revenue Service. Publication Date: 2025 revision, accessed 2026-09-08. URL: https://www.irs.gov/publications/p523
- Title: 26 U.S.C. 1014, Basis of property acquired from a decedent. Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: Text current through September 7, 2026, accessed 2026-09-08. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1014&num=0&edition=prelim
- Title: 26 U.S.C. 1223, Holding period of property. Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: Not listed, accessed 2026-09-08. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1223&num=0&edition=prelim
- Title: 26 U.S.C. 121, Exclusion of gain from sale of principal residence. Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: Not listed, accessed 2026-09-08. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section121&num=0&edition=prelim
- Title: Publication 559, Survivors, Executors, and Administrators. Publisher: Internal Revenue Service. Publication Date: Not listed, accessed 2026-09-08. URL: https://www.irs.gov/publications/p559
- Title: Topic No. 703, Basis of Assets. Publisher: Internal Revenue Service. Publication Date: Not listed, accessed 2026-09-08. URL: https://www.irs.gov/taxtopics/tc703
It is not legal advice.



