This bill proposes a constitutional amendment to limit how much the assessed value of residential real property and mobile homes can increase each year in Kansas. The amendment would cap annual increases for these property types at 1.5% of their value, starting from January 1, 2027. This change directly affects homeowners and mobile home owners by restricting how their property tax bases can grow over time. The bill requires a two-thirds vote in both legislative chambers and would be submitted to voters for approval before taking effect.
This bill proposes to amend the Kansas Constitution to completely ban the state and all local governments from levying any property taxes. The measure would directly affect all property owners in Kansas by eliminating the legal authority to collect these taxes on real estate, personal property, and other taxable assets. If passed by the legislature and approved by voters, it would remove the existing system that currently classifies and assesses different types of property at specific percentages of their value.
This bill proposes a constitutional amendment in Kansas to change how residential real property is taxed based on its sales price at the time of transfer. It would apply to homeowners who buy a home at fair market value, setting their taxable valuation according to that sale price for the current owner. The measure also updates other property tax classifications and assessment percentages for various property types, including agricultural land and commercial buildings.
This bill proposes a constitutional amendment to create a property tax exemption for seniors in Kansas. It would exempt residential property owned and occupied by individuals aged 60 or older from all school district levies. The change applies to the state's property tax classification system and would take effect starting January 1, 2013. This measure directly affects elderly homeowners by reducing their annual school tax payments.
This bill proposes to amend the Kansas Constitution to require voter approval for any property tax exemptions. If passed, the change would shift the authority currently held by the state legislature to the electorate, meaning voters would directly decide whether specific groups or properties receive tax breaks. The measure does not create new exemptions itself but establishes a new rule for how future exemptions must be approved. It directly affects Kansas voters, property owners, and local governments by altering the process for determining tax relief.
This bill reduces the property tax rate that Kansas school districts can charge on taxable property, lowering it from the current rate to 20 mills for the 2025-2026 and 2026-2027 school years, then gradually decreasing by one mill each year until it reaches 15 mills starting in the 2031-2032 school year. The measure directly affects school districts across Kansas by limiting how much tax revenue they can collect from property owners to fund general operating budgets, maintain public schools, and repay certain redevelopment bonds. Under the new provisions, most tax revenue collected must be sent to the state treasurer and deposited into the state school district finance fund, while districts are prohibited from using certain other tax authority mechanisms. The changes apply to all school districts in Kansas and take effect once the bill is published in the state statute book.
This bill reduces the property tax rate that Kansas school districts can levy on taxable tangible property, lowering it from its current level to 20 mills for the 2025-2026 and 2026-2027 school years, with the rate decreasing by one mill each year until reaching 15 mills starting in the 2031-2032 school year. The tax revenue collected will continue to fund general school district budgets, help cover operating and maintenance costs for public schools, and pay off certain redevelopment project bonds for districts established before 1997. Additionally, the bill prevents school districts from using specific legal procedures related to tax levies, and it directs most tax proceeds to the state treasury for the school district finance fund. This change directly affects school districts across Kansas and their property tax obligations.
SB 476 adds thrift stores operated by churches or religious organizations to Kansas's property tax exemption for religious and charitable properties. Specifically, it exempts real and personal property used for thrift stores that operate solely with donated goods (not consigned items) and are owned and run exclusively by the same church or religious group as part of their religious or charitable mission. This change applies only to thrift stores providing items free to those in need or using sales proceeds for religious/charitable purposes. The bill directly affects qualifying churches and religious organizations operating such thrift stores by removing their property tax burden on these facilities. It amends Kansas law to explicitly include these thrift stores under existing religious/charitable exemption rules.
HB 2443 amends Kansas property tax law to exclude certain natural gas storage facilities from being classified as "public utilities" for tax purposes. Specifically, it applies to new facilities constructed after January 1, 2026, located entirely within a single county without crossing state boundaries. This change means these facilities would no longer be subject to the higher property tax rates typically applied to public utilities. The bill directly affects owners of qualifying natural gas storage infrastructure built after 2026. It revises K.S.A. 79-5a01 and repeals the prior definition.
HB 2440 amends Kansas property tax law to exempt owners of oil leases from the requirement to file for property tax exemptions with the Board of Tax Appeals. Currently, property owners must submit exemption requests to the Board, but this bill removes oil lease owners from that process. The key change is that oil lease owners will no longer need to complete the formal exemption application and review procedure with the Board of Tax Appeals. This directly affects oil lease owners in Kansas by simplifying their property tax filing obligations.
