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HB 2377 Kansas House · 2025-2026 Regular Session

Providing that countywide retailers' sales tax is apportioned based on tangible property tax levies remain unchanged until December 31, 2026.

This bill preserves the current method for distributing countywide sales tax revenue between counties and cities until December 2026. It updates the calculation formula to use total property tax valuations (rather than actual tax levies) to determine each area's share of funds. This affects all counties and cities receiving this tax revenue, ensuring their funding allocations remain consistent through 2026. The change extends the existing apportionment approach without altering how funds are distributed.
Bill status died 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2025
House Passage
Mar 2025
Senate Passage
Governor
Introduced Feb 11, 2025 Last action Apr 10, 2026
Maddy AI version diff · 1 comparison

What changed between versions

As Introduced → As Amended by House Committee on Taxation · 3 edits
MINOR
The bill was amended to delay a change in how sales tax revenue is split between counties and cities until December 31, 2026. Previously, the split would have switched from using 'property taxes levied' to 'total assessed valuations' immediately. The amendment ensures the old method (based on actual tax levies) remains in effect for the next two years, providing stability for local budgets during a transition period.
Scope change
The bill's scope regarding the effective date of a new apportionment formula was narrowed by adding a sunset clause that preserves the old formula until the end of 2026.
TIMELINE

Added a provision stating that the apportionment formula based on 'total tangible property tax levies' will remain unchanged between July 1, 2025, and December 31, 2026, delaying the switch to a new formula based on 'assessed valuations'.

FISCAL

Modified the apportionment rules for countywide retailers' sales tax to temporarily maintain the existing calculation method (based on tax levies) rather than adopting the new method (based on property valuations) immediately.

TECHNICAL

Reorganized the bill text to clarify the relationship between the temporary delay and the permanent statutory changes, ensuring the legislative intent to postpone the formula change is explicit.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
11
Key actions
5
Committee
3
Mar 25, 2025
Committee
Referred to Senate Committee on Assessment and Taxation
upper
Mar 24, 2025
Introduced
Received and Introduced
upper
Mar 20, 2025
Lower · Passed
Emergency Final Action - Passed as amended; Yea 118, Nay 0, Absent 7
lower
Mar 20, 2025
Lower · Passed
Motion to advance to Emergency Final Action adopted
lower
Mar 20, 2025
Lower · Passed
Committee of the Whole - Be passed as amended
lower
Mar 20, 2025
Lower · Passed
Committee of the Whole - Committee Report be adopted
lower
Mar 19, 2025
Lower · Passed
Committee Report recommending bill be passed as amended by House Committee on Taxation
lower
Feb 11, 2025
Committee
Referred to House Committee on Taxation
lower
Feb 11, 2025
Introduced
Introduced
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.