Updated October 8, 2026. Quick answer: No. Kansas is a common law state. At divorce, K.S.A. section 23-2802 has the court “make a just and reasonable division of property”, and at death the surviving spouse has an elective share that grows with the length of the marriage. The IRS lists nine community property states.
Kansas community property at a glance
| Item | What the documents say |
|---|---|
| Regime | Common law |
| At divorce | Property becomes marital property when a divorce action is commenced, and the court divides it justly and reasonably (K.S.A. 23-2801, 23-2802) |
| At a spouse’s death | An elective share from 3% to 50% of the augmented estate by length of marriage (K.S.A. 59-6a202) |
| Federal basis at the first death | A qualified joint interest between spouses: one-half is included in the estate and steps up |
| Source | Kansas Office of Revisor of Statutes; IRS Publications 551 and 555; 26 U.S.C. 1014 |
What the Kansas statutes say
Kansas treats property as marital property at a particular moment. Under K.S.A. 23-2801, property owned by married persons “shall become marital property at the time of commencement” of a divorce, separate maintenance or annulment action.
At divorce in Kansas
Section 23-2802 has the court “shall divide the real and personal property of the parties” after weighing listed factors. The text sets no fixed 50/50 rule.
At a spouse’s death in Kansas
K.S.A. 59-6a202 gives the survivor “an elective-share amount equal to the value of the elective-share percentage” of the augmented estate. The percentage runs from “1 year but less than 2 years 3% of the augmented estate” to “15 years or more 50% of the augmented estate”. The section also sets a supplemental amount of $100,000 where the other amounts fall short.
What it does to basis when the first spouse dies
Because Kansas is not on the IRS’s list of community property states, a couple’s basis at the first death depends on title. IRS Publication 551 says to “Include one-half of the value of a qualified joint interest” in the decedent’s gross estate, and the survivor’s basis is the cost of the survivor’s own half plus the basis in the half inherited. Property in the decedent’s name alone is different: 26 U.S.C. 1014(a) gives the heir a basis equal to the property’s fair market value at the date of the decedent’s death.
Computed illustration, not tax advice: suppose a Kansas couple paid $100,000 for shares held as a qualified joint interest, and the shares are worth $400,000 when one spouse dies. The survivor’s basis is the total of two halves: $200,000 for the half that steps up plus $50,000 as the cost of the survivor’s own half, which makes $250,000. A sale at $400,000 would then show a gain of $150,000. In a community property state the same facts would give a basis of the whole $400,000. CMG’s common law step-up page goes through the difference.
What the documents do not say
- For a decedent who died a nonresident, subsection (d) sends the question to article 8 of chapter 59, which was not read.
Common mistakes
- Assuming the marital property is fixed at the wedding; in Kansas the statute fixes it when the action is commenced.
- Assuming the answer in this state settles it for a couple who move; the rules depend on the state where the spouses are domiciled and, for property in a trust, on the trust.
Related: why only half steps up in a common law state, Kansas retirement taxes, and Kansas probate cost.
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Answer againSources
- K.S.A. 23-2801 Marital property (Kansas Statutes Annotated): https://www.ksrevisor.gov/statutes/chapters/ch23/023_028_0001.html
- K.S.A. 23-2802 Division of property (Kansas Statutes Annotated): https://www.ksrevisor.gov/statutes/chapters/ch23/023_028_0002.html
- K.S.A. 59-6a202 Elective share; amount; supplemental amount (Kansas Statutes Annotated): https://www.ksrevisor.gov/statutes/chapters/ch59/059_006a_0202.html
- IRS Publication 551, Basis of Assets (December 2025): https://www.irs.gov/pub/irs-pdf/p551.pdf
- 26 U.S.C. 1014, Basis of property acquired from a decedent (United States Code, 2024 Edition): https://www.govinfo.gov/link/uscode/26/1014?link-type=html
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.