Kansas 2023-2024 Regular Session

Kansas House Bill HB2096 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	Session of 2023
1	2		HOUSE BILL No. 2096
2		-	AN ACT concerning taxation; relating to income tax; establishing the veterans' valor
3		-	property tax relief act and providing for an income tax credit or refund for eligible
4		-	individuals; increasing the tax credit amount for household and dependent care
5		-	expenses; modifying the definition of household income and increasing the appraised
6		-	value threshold for eligibility of seniors and disabled veterans related to increased
7		-	property tax claims and citing the section as the homeowners' property tax freeze
8		-	program; relating to property tax; providing a rebate for certain business property
9		-	operated in competition with property owned or operated by a governmental entity;
10		-	providing exemptions for certain personal property including watercraft, marine
11		-	equipment, off-road vehicles, motorized bicycles and certain trailers; excluding
12		-	internal revenue code section 1031 exchange transactions as indicators of fair market
13		-	value; providing for certain exclusions from the prohibition of paying taxes under
14		-	protest after a valuation notice appeal; providing four prior years' values on the
15		-	annual valuation notice; amending K.S.A. 79-213, 79-503a, 79-32,111c and 79-5501
16		-	and K.S.A. 2023 Supp. 79-1460, 79-2005 and 79-4508a and repealing the existing
17		-	sections.
	3	+	By Committee on Insurance
	4	+	1-19
	5	+	AN ACT concerning insurance; relating to premium tax; adjusting the
	6	+	basis upon which certain premium tax calculations are made; requiring
	7	+	such premium taxes to be paid 90 days after each calendar year and
	8	+	basing such premium taxes upon the gross premiums collected for the
	9	+	previous calendar year; amending K.S.A. 12-2624 and 44-588 and
	10	+	repealing the existing sections.
18	11		Be it enacted by the Legislature of the State of Kansas:
19		-	New Section 1. (a) This act shall be known and may be cited as
20		-	the veterans' valor property tax relief act.
21		-	(b) There shall be allowed as a credit against the tax liability of a
22		-	taxpayer imposed under the Kansas income tax act for tax year 2024,
23		-	and all tax years thereafter, in an amount equal to 75% of the amount of
24		-	property and ad valorem taxes actually and timely paid by a taxpayer
25		-	who has been deemed to be permanently and totally disabled or
26		-	unemployable pursuant to 38 C.F.R. § 3.340 if such taxes were paid
27		-	upon real or personal property used for residential purposes of such
28		-	taxpayer that is the taxpayer's principal place of residence for the tax
29		-	year in which the tax credit is claimed.
30		-	(c) The amount of any such credit for any such taxpayer shall not
31		-	exceed the amount of property and ad valorem taxes paid by such
32		-	taxpayer as specified in this section. A taxpayer shall not take the credit
33		-	pursuant to this section if such taxpayer has received a homestead
34		-	property tax refund pursuant to K.S.A. 79-4501 et seq., and
35		-	amendments thereto, or a credit pursuant to the selective assistance for
36		-	effective senior relief pursuant to K.S.A. 79-32,263, and amendments
37		-	thereto, for such property for such tax year.
38		-	(d) Subject to the provisions of this section, if the amount of such
39		-	tax credit exceeds the taxpayer's income tax liability for the taxable
40		-	year, the amount of such excess credit that exceeds such tax liability
41		-	shall be refunded to the taxpayer.
42		-	(e) The secretary of revenue shall adopt rules and regulations
43		-	regarding the filing of documents that support the amount of the credit
44		-	claimed pursuant to this section.
45		-	(f) The provisions of this act shall be a part of and supplemental to
46		-	the homestead property tax refund act, except that the income or
47		-	appraised valuation limits set forth in the homestead property tax
48		-	refund act shall not apply to this section.
49		-	New Sec. 2. (a) The owner of any real property and personal
50		-	property owned and operated by a business in the state of Kansas that is
51		-	used by the business predominantly for child care center, health club or
52		-	restaurant purposes and is located within the taxing jurisdiction of a
53		-	governmental entity where there is at least one facility owned or
54		-	operated by such governmental entity that competes against the
55		-	business and such competing facility owned or operated by the
56		-	governmental entity is exempt from property or ad valorem taxes levied
57		-	under any laws of the state of Kansas may make application to such
58		-	governmental entity for a rebate in an amount equal to the amount of ad
59		-	valorem property tax levied by such competing governmental entity
60		-	upon such property for the tax year during which such competition
61		-	occurred. The rebate shall only be granted if such competing activity by
62		-	the governmental entity began after the business claiming the rebate
63		-	began using the real and personal property for a qualifying purpose
64		-	pursuant to this section.
65		-	(b) To be eligible for the rebate authorized by this section, the
66		-	business owning and operating the described property herein shall be in
67		-	compliance with state law, city ordinances and county resolutions and
68		-	shall be current in the payment of state and local taxes. HOUSE BILL No. 2096—page 2
69		-	(c) The owner requesting a rebate pursuant to this section shall be
70		-	required to submit an application with any supporting documentation to
71		-	the governing body of such governmental entity on or before December
72		-	20 of the year following the tax year at issue.
73		-	(d) If the governing body of the governmental entity determines
74		-	that the owner is eligible for such rebate, such governmental entity
75		-	shall provide the rebate from the general fund of such governmental
76		-	entity.
77		-	(e) If the governing body of the governmental entity determines
78		-	that the owner is not eligible for such rebate, the governing body shall
79		-	provide a written final decision to the owner. The owner may appeal
80		-	such final decision to the state board of tax appeals within 30 days after
81		-	service of the final decision.
82		-	(f) For purposes of this section:
83		-	(1) "Competes against the business" means offering the same or
84		-	substantially the same goods or services to the public and receiving any
85		-	payment for those goods or services at least
	12	+	Section 1. K.S.A. 12-2624 is hereby amended to read as follows: 12-
	13	+	2624. In addition to the fees required to be paid in K.S.A. 12-2622 12-
	14	+	2623, and amendments thereto, and as a condition precedent to the
	15	+	continuation of the certificate of authority provided in this act, all group-
	16	+	funded pools shall pay no not later than 90 days after the end of each fiscal
	17	+	calendar year a tax upon the annual Kansas gross premium collected by
	18	+	the pool at the rate of 1% per annum applied to the collective premium
	19	+	relating to all Kansas members of the pool for the preceding fiscal
	20	+	calendar year. In the computation of the tax, all pools shall be entitled to
	21	+	deduct any annual Kansas gross premiums returned on account of
	22	+	cancellation or dividends returned to members of such pools or
	23	+	expenditures used for the purchase of specific and aggregate excess
	24	+	insurance, as provided in subsection (h) of K.S.A. 12-2618(h), and
	25	+	amendments thereto.
	26	+	Sec. 2. K.S.A. 44-588 is hereby amended to read as follows: 44-588.
	27	+	In addition to the fees required to be paid in K.S.A. 44-587, and
	28	+	amendments thereto, and as a condition precedent to the continuation of
	29	+	the certificate of authority provided in this act, all group-funded workers'
	30	+	compensation funds shall pay no not later than 90 days after the end of
	31	+	each fiscal calendar year a tax upon the annual Kansas gross premium
	32	+	collected by the pool at the rate of 1% per annum applied to the collective
	33	+	premium relating to all Kansas members of the pool for the preceding
	34	+	fiscal calendar year. In the computation of the tax, all pools shall be
	35	+	entitled to deduct any annual Kansas gross premiums returned on account
	36	+	of cancellation or dividends returned to members of such pools or
	37	+	expenditures used for the purchase of specific and aggregate excess
	38	+	insurance, as provided in subsection (a) of K.S.A. 44-582(a), and
	39	+	amendments thereto.
86	40		1
87		-	/2 the number of days per
88		-	tax year as the business claiming the rebate and such facility owned or
89		-	operated by a governmental entity is used for the predominant purpose
90		-	of a child care center, health club or restaurant and is located within the
91		-	same city as or within five miles of the real property and personal
92		-	property owned and operated by the business. "Competes against the
93		-	business" does not include providing such goods or services without
94		-	receiving payment for those goods or services or providing such goods
95		-	or services predominantly to its own employees or students. "Competes
96		-	against the business" does not include restaurants used for educational
97		-	purposes.
98		-	(2) "Governmental entity" means any county or city. Any facility
99		-	owned or operated by a governmental entity that is to be funded as a
100		-	result of an election where voters of the governmental entity are asked
101		-	to approve the imposition of a tax or other funding for the facility, its
102		-	operations or the repayment of bonds related to such facility shall
103		-	include in the description of the ballot proposition that such
104		-	governmental facility may compete against businesses and cause
105		-	private business to be eligible for a rebate.
106		-	(3) "Predominant purpose" means the primary reason individuals
107		-	attend a facility owned or operated by a governmental entity and is not
108		-	merely incidental to the operation of the facility. The provision of food
109		-	at a facility owned or operated by a governmental entity shall not alone
110		-	constitute the predominate purpose of a facility if the predominate
111		-	purpose of the entire facility operates for reasons beyond restaurant
112		-	purposes.
113		-	(4) "Real property and personal property owned and operated by a
114		-	business" means any real property and personal property where the
115		-	owner of the property is a business enterprise that operates the business
116		-	and collects the payment of a fee entitling the buyer to use the facility
117		-	or sells goods or services to the buyer and such owner of the property
118		-	and operator of the business enterprise are the same business entity, a
119		-	parent or subsidiary of the same business entity or have any direct or
120		-	indirect common ownership.
121		-	(g) The provisions of this section shall be applicable for tax years
122		-	commencing after December 31, 2024.
123		-	New Sec. 3. (a) The following described property, to the extent
124		-	herein specified, is hereby exempt from all property or ad valorem
125		-	taxes levied under the laws of the state of Kansas:
126		-	(1) Any off-road vehicle that is not operated upon any highway;
127		-	(2) any motorized bicycle, electric-assisted bicycle, electric-
128		-	assisted scooter, electric personal assistive mobility device and
129		-	motorized wheelchair as such terms are defined in K.S.A. 8-126, and HOUSE BILL No. 2096—page 3
130		-	amendments thereto;
131		-	(3) any trailer having a gross weight of 15,000 pounds or less that
132		-	is used exclusively for personal use and not for the production of
133		-	income; and
134		-	(4) any marine equipment.
135		-	(b) For purposes of this section:
136		-	(1) "Marine equipment" means any watercraft trailer designed to
137		-	launch, retrieve, transport and store watercraft and any watercraft motor
138		-	designed to operate watercraft on the water;
139		-	(2) "off-road motorcycle" means any motorcycle as defined in
140		-	K.S.A. 8-126, and amendments thereto, that has been manufactured for
141		-	off-road use only and is used exclusively off roads and highways; and
142		-	(3) "off-road vehicle" means:
143		-	(A) Any all-terrain vehicle, recreational off-highway vehicle and
144		-	golf cart as such terms are defined in K.S.A. 8-126, and amendments
145		-	thereto; and
146		-	(B) any off-road motorcycle and snowmobile.
147		-	(c) The provisions of this section shall apply to all taxable years
148		-	commencing after December 31, 2024.
149		-	Sec. 4. K.S.A. 79-213 is hereby amended to read as follows: 79-
150		-	213. (a) Any property owner requesting an exemption from the
151		-	payment of ad valorem property taxes assessed, or to be assessed,
152		-	against their property shall be required to file an initial request for
153		-	exemption, on forms approved by the state board of tax appeals and
154		-	provided by the county appraiser.
155		-	(b) The initial exemption request shall identify the property for
156		-	which the exemption is requested and state, in detail, the legal and
157		-	factual basis for the exemption claimed.
158		-	(c) The request for exemption shall be filed with the county
159		-	appraiser of the county where such property is principally located.
160		-	(d) After a review of the exemption request, and after a
161		-	preliminary examination of the facts as alleged, the county appraiser
162		-	shall recommend that the exemption request either be granted or
163		-	denied, and, if necessary, that a hearing be held. If a denial is
164		-	recommended, a statement of the controlling facts and law relied upon
165		-	shall be included on the form.
166		-	(e) The county appraiser, after making such written
167		-	recommendation, shall file the request for exemption and the
168		-	recommendations of the county appraiser with the state board of tax
169		-	appeals. With regard to a request for exemption from property tax
170		-	pursuant to the provisions of K.S.A. 79-201g and 82a-409, and
171		-	amendments thereto, not filed with the board of tax appeals by the
172		-	county appraiser on or before the effective date of this act, if the county
173		-	appraiser recommends the exemption request be granted, the exemption
174		-	shall be provided in the amount recommended by the county appraiser
175		-	and the county appraiser shall not file the request for exemption and
176		-	recommendations of the county appraiser with the state board of tax
177		-	appeals. The county clerk or county assessor shall annually make such
178		-	adjustment in the taxes levied against the real property as the owner
179		-	may be entitled to receive under the provisions of K.S.A. 79-201g, and
180		-	amendments thereto, as recommended by the county appraiser,
181		-	beginning with the first period, following the date of issue of the
182		-	certificate of completion on which taxes are regularly levied, and
183		-	during the years which the landowner is entitled to such adjustment.
184		-	(f) Upon receipt of the request for exemption, the board shall
185		-	docket the same and notify the applicant and the county appraiser of
186		-	such fact.
187		-	(g) After examination of the request for exemption and the county
188		-	appraiser's recommendation related thereto, the board may fix a time HOUSE BILL No. 2096—page 4
189		-	and place for hearing, and shall notify the applicant and the county
190		-	appraiser of the time and place so fixed. A request for exemption
191		-	pursuant to: (1) Section 13 of article 11 of the constitution of the state
192		-	of Kansas; or (2) K.S.A. 79-201a Second, and amendments thereto, for
193		-	property constructed or purchased, in whole or in part, with the
194		-	proceeds of revenue bonds under the authority of K.S.A. 12-1740
195		-	through 12-1749, and amendments thereto, prepared in accordance with
196		-	instructions and assistance which shall be provided by the department
197		-	of commerce, shall be deemed approved unless scheduled for hearing
198		-	within 30 days after the date of receipt of all required information and
199		-	data relating to the request for exemption, and such hearing shall be
200		-	conducted within 90 days after such date. Such time periods shall be
201		-	determined without regard to any extension or continuance allowed to
202		-	either party to such request. In any case where a party to such request
203		-	for exemption requests a hearing thereon, the same shall be granted.
204		-	Hearings shall be conducted in accordance with the provisions of the
205		-	Kansas administrative procedure act. In all instances where the board
206		-	sets a request for exemption for hearing, the county shall be represented
207		-	by its county attorney or county counselor.
208		-	(h) Except as otherwise provided by subsection (g), in the event of
209		-	a hearing, the same shall be originally set not later than 90 days after
210		-	the filing of the request for exemption with the board.
211		-	(i) During the pendency of a request for exemption, no person,
212		-	firm, unincorporated association, company or corporation charged with
213		-	real estate or personal property taxes pursuant to K.S.A. 79-2004 and
214		-	79-2004a, and amendments thereto, on the tax books in the hands of the
215		-	county treasurer shall be required to pay the tax from the date the
216		-	request is filed with the county appraiser until the expiration of 30 days
217		-	after the board issued its order thereon and the same becomes a final
218		-	order. In the event that taxes have been assessed against the subject
219		-	property, no interest shall accrue on any unpaid tax for the year or years
220		-	in question nor shall the unpaid tax be considered delinquent from the
221		-	date the request is filed with the county appraiser until the expiration of
222		-	30 days after the board issued its order thereon. In the event the board
223		-	determines an application for exemption is without merit and filed in
224		-	bad faith to delay the due date of the tax, the tax shall be considered
225		-	delinquent as of the date the tax would have been due pursuant to
226		-	K.S.A. 79-2004 and 79-2004a, and amendments thereto, and interest
227		-	shall accrue as prescribed therein.
228		-	(j) In the event the board grants the initial request for exemption,
229		-	the same shall be effective beginning with the date of first exempt use
230		-	except that, with respect to property the construction of which
231		-	commenced not to exceed 24 months prior to the date of first exempt
232		-	use, the same shall be effective beginning with the date of
233		-	commencement of construction.
234		-	(k) In conjunction with its authority to grant exemptions, the board
235		-	shall have the authority to abate all unpaid taxes that have accrued from
236		-	and since the effective date of the exemption. In the event that taxes
237		-	have been paid during the period where the subject property has been
238		-	determined to be exempt, the board shall have the authority to order a
239		-	refund of taxes for the year immediately preceding the year in which
240		-	the exemption application is filed in accordance with subsection (a).
241		-	(l) The provisions of this section shall not apply to: (1) Farm
242		-	machinery and equipment exempted from ad valorem taxation by
243		-	K.S.A. 79-201j, and amendments thereto; (2) personal property
244		-	exempted from ad valorem taxation by K.S.A. 79-215, and
245		-	amendments thereto; (3) wearing apparel, household goods and
246		-	personal effects exempted from ad valorem taxation by K.S.A. 79-
247		-	201c, and amendments thereto; (4) livestock; (5) all property exempted HOUSE BILL No. 2096—page 5
248		-	from ad valorem taxation by K.S.A. 79-201d, and amendments thereto;
249		-	(6) merchants' and manufacturers' inventories exempted from ad
250		-	valorem taxation by K.S.A. 79-201m, and amendments thereto; (7)
251		-	grain exempted from ad valorem taxation by K.S.A. 79-201n, and
252		-	amendments thereto; (8) property exempted from ad valorem taxation
253		-	by K.S.A. 79-201a Seventeenth, and amendments thereto, including all
254		-	property previously acquired by the secretary of transportation or a
255		-	predecessor in interest, which is used in the administration,
256		-	construction, maintenance or operation of the state system of highways.
257		-	The secretary of transportation shall at the time of acquisition of
258		-	property notify the county appraiser in the county in which the property
259		-	is located that the acquisition occurred and provide a legal description
260		-	of the property acquired; (9) property exempted from ad valorem
261		-	taxation by K.S.A. 79-201a Ninth, and amendments thereto, including
262		-	all property previously acquired by the Kansas turnpike authority
263		-	which is used in the administration, construction, maintenance or
264		-	operation of the Kansas turnpike. The Kansas turnpike authority shall at
265		-	the time of acquisition of property notify the county appraiser in the
266		-	county in which the property is located that the acquisition occurred
267		-	and provide a legal description of the property acquired; (10)
268		-	aquaculture machinery and equipment exempted from ad valorem
269		-	taxation by K.S.A. 79-201j, and amendments thereto. As used in this
270		-	section, "aquaculture" has the same meaning ascribed thereto by K.S.A.
271		-	47-1901, and amendments thereto; (11) Christmas tree machinery and
272		-	equipment exempted from ad valorem taxation by K.S.A. 79-201j, and
273		-	amendments thereto; (12) property used exclusively by the state or any
274		-	municipality or political subdivision of the state for right-of-way
275		-	purposes. The state agency or the governing body of the municipality
276		-	or political subdivision shall at the time of acquisition of property for
277		-	right-of-way purposes notify the county appraiser in the county in
278		-	which the property is located that the acquisition occurred and provide
279		-	a legal description of the property acquired; (13) machinery, equipment,
280		-	materials and supplies exempted from ad valorem taxation by K.S.A.
281		-	79-201w, and amendments thereto; (14) vehicles owned by the state or
282		-	by any political or taxing subdivision thereof and used exclusively for
283		-	governmental purposes; (15) property used for residential purposes
284		-	which is exempted pursuant to K.S.A. 79-201x, and amendments
285		-	thereto, from the property tax levied pursuant to K.S.A. 72-5142, and
286		-	amendments thereto; (16) from and after July 1, 1998, vehicles which
287		-	are owned by an organization having as one of its purposes the
288		-	assistance by the provision of transit services to the elderly and to
289		-	disabled persons and which are exempted pursuant to K.S.A. 79-201
290		-	Ninth, and amendments thereto; (17) from and after July 1, 1998, motor
291		-	vehicles exempted from taxation by K.S.A. 79-5107(e), and
292		-	amendments thereto; (18) commercial and industrial machinery and
293		-	equipment exempted from property or ad valorem taxation by K.S.A.
294		-	79-223, and amendments thereto; (19) telecommunications machinery
295		-	and equipment and railroad machinery and equipment exempted from
296		-	property or ad valorem taxation by K.S.A. 79-224, and amendments
297		-	thereto; (20) property exempted from property or ad valorem taxation
298		-	by K.S.A. 79-234, and amendments thereto; (21) recreational vehicles
299		-	exempted from property or ad valorem taxation by K.S.A. 79-5121(e),
300		-	and amendments thereto; (22) property acquired by a land bank exempt
301		-	from property or ad valorem taxation pursuant to K.S.A. 12-5909 or
302		-	K.S.A. 19-26,111, and amendments thereto; and (23) property
303		-	belonging exclusively to the United States and exempted from ad
304		-	valorem taxation by K.S.A. 79-201a First, and amendments thereto,
305		-	except that the provisions of this subsection (l)(23) shall not apply to
306		-	any such property that the congress of the United States has expressly HOUSE BILL No. 2096—page 6
307		-	declared to be subject to state and local taxation; (24) watercraft
308		-	exempted from property or ad valorem taxation by K.S.A. 79-5501, and
309		-	amendments thereto; and (25) property exempted from property or ad
310		-	valorem taxation by section 3, and amendments thereto.
311		-	(m) The provisions of this section shall apply to property exempt
312		-	pursuant to the provisions of section 13 of article 11 of the constitution
313		-	of the state of Kansas.
314		-	(n) The provisions of subsection (k) as amended by this act shall
315		-	be applicable to all exemption applications filed in accordance with
316		-	subsection (a) after December 31, 2001.
317		-	(o) No exemption authorized by K.S.A. 79-227, and amendments
318		-	thereto, of property from the payment of ad valorem property taxes
319		-	assessed shall be granted unless the requesting property owner files an
320		-	initial request for exemption pursuant to this section within two years
321		-	of the date in which construction of a new qualifying pipeline property
322		-	began. The provisions of this subsection shall be applicable to all
323		-	requests for exemptions filed in accordance with subsection (a) after
324		-	June 30, 2017.
325		-	Sec. 5. K.S.A. 79-503a is hereby amended to read as follows: 79-
326		-	503a. "Fair market value" means the amount in terms of money that a
327		-	well informed buyer is justified in paying and a well informed seller is
328		-	justified in accepting for property in an open and competitive market,
329		-	assuming that the parties are acting without undue compulsion. In the
330		-	determination of fair market value of any real property which is subject
331		-	to any special assessment, such value shall not be determined by adding
332		-	the present value of the special assessment to the sales price. For the
333		-	purposes of this definition it will be assumed that consummation of a
334		-	sale occurs as of January 1.
335		-	Sales in and of themselves shall not be the sole criteria of fair
336		-	market value but shall be used in connection with cost, income and
337		-	other factors including but not by way of exclusion:
338		-	(a) The proper classification of lands and improvements;
339		-	(b) the size thereof;
340		-	(c) the effect of location on value;
341		-	(d) depreciation, including physical deterioration or functional,
342		-	economic or social obsolescence;
343		-	(e) cost of reproduction of improvements;
344		-	(f) productivity taking into account all restrictions imposed by the
345		-	state or federal government and local governing bodies, including, but
346		-	not limited to, restrictions on property rented or leased to low income
347		-	individuals and families as authorized by section 42 of the federal
348		-	internal revenue code of 1986, as amended;
349		-	(g) earning capacity as indicated by lease price, by capitalization
350		-	of net income or by absorption or sell-out period;
351		-	(h) rental or reasonable rental values or rental values restricted by
352		-	the state or federal government or local governing bodies, including,
353		-	but not limited to, restrictions on property rented or leased to low
354		-	income individuals and families, as authorized by section 42 of the
355		-	federal internal revenue code of 1986, as amended;
356		-	(i) sale value on open market with due allowance to abnormal
357		-	inflationary factors influencing such values;
358		-	(j) restrictions or requirements imposed upon the use of real estate
359		-	by the state or federal government or local governing bodies, including
360		-	zoning and planning boards or commissions, and including, but not
361		-	limited to, restrictions or requirements imposed upon the use of real
362		-	estate rented or leased to low income individuals and families, as
363		-	authorized by section 42 of the federal internal revenue code of 1986,
364		-	as amended; and
365		-	(k) comparison with values of other property of known or HOUSE BILL No. 2096—page 7
366		-	recognized value. The assessment-sales ratio study shall not be used as
367		-	an appraisal for appraisal purposes.
368		-	The appraisal process utilized in the valuation of all real and
369		-	tangible personal property for ad valorem tax purposes shall conform to
370		-	generally accepted appraisal procedures and standards which are
371		-	consistent with the definition of fair market value unless otherwise
372		-	specified by law.
373		-	The sale price or value at which a property sells or transfers
374		-	ownership in a federal internal revenue code section 1031 exchange
375		-	shall not be considered an indicator of fair market value nor as a
376		-	factor in arriving at fair market value. Federal internal revenue code
377		-	section 1031 exchange transactions shall not be used as comparable
378		-	sales for valuation purposes nor as valid sales for purposes of sales
379		-	ratio studies conducted pursuant to K.S.A. 79-1485 et seq., and
380		-	amendments thereto.
381		-	Sec. 6. K.S.A. 2023 Supp. 79-1460 is hereby amended to read as
382		-	follows: 79-1460. (a) The county appraiser shall notify each taxpayer in
383		-	the county annually on or before March 1 for real property and May 1
384		-	for personal property, by mail directed to the taxpayer's last known
385		-	address, of the classification and appraised valuation of the taxpayer's
386		-	property, except that, the valuation for all real property shall not be
387		-	increased unless the record of the latest physical inspection was
388		-	reviewed by the county or district appraiser, and documentation exists
389		-	to support such increase in valuation in compliance with the directives
390		-	and specifications of the director of property valuation, and such record
391		-	and documentation is available to the affected taxpayer. Alternatively,
392		-	the county appraiser may transmit the classification and appraised
393		-	valuation to the taxpayer by electronic means if such taxpayer
394		-	consented to service by electronic means.
395		-	(b) The valuation for all real property also shall not be increased
396		-	solely as the result of normal repair, replacement or maintenance of
397		-	existing structures, equipment or improvements on the property. For the
398		-	next two taxable years following the taxable year that the valuation for
399		-	commercial real property has been reduced due to a final determination
400		-	made pursuant to the valuation appeals process, the county appraiser
401		-	shall review the computer-assisted mass-appraisal of the property and
402		-	if, the valuation in either of those two years exceeds the value of the
403		-	previous year by more than 5%, excluding new construction, change in
404		-	use or change in classification, the county appraiser shall either:
405		-	(1) Adjust the valuation of the property based on the information
406		-	provided in the previous appeal; or
407		-	(2) order an independent fee simple appraisal of the property to be
408		-	performed by a Kansas certified real property appraiser.
409		-	(c) When the valuation for real property has been reduced due to a
410		-	final determination made pursuant to the valuation appeals process for
411		-	the prior year, and the county appraiser has already certified the
412		-	appraisal rolls for the current year to the county clerk pursuant to
413		-	K.S.A. 79-1466, and amendments thereto, the county appraiser may
414		-	amend the appraisal rolls and certify the changes to the county clerk to
415		-	implement the provisions of this subsection and reduce the valuation of
416		-	the real property to the prior year's final determination, except that such
417		-	changes shall not be made after October 31 of the current year.
418		-	(d) (1) The notice provided under subsection (a) shall specify:
419		-	(A) Separately for the previous tax year and the current tax year,
420		-	the appraised and assessed values for each property class identified on
421		-	the parcel;
422		-	(B) the uniform parcel identification number prescribed by the
423		-	director of property valuation; and
424		-	(C) a statement of the taxpayer's right to appeal, the procedure to HOUSE BILL No. 2096—page 8
425		-	be followed in making such appeal and the availability without charge
426		-	of the guide devised pursuant to subsection (g); and
427		-	(D) a valuation history of the parcel that includes, at a minimum,
428		-	a statement or display of the total appraised values of the parcel for the
429		-	current tax year and the previous four tax years.
430		-	(2) Such notice may, and if the board of county commissioners so
431		-	require, shall provide the parcel identification number, address and the
432		-	sale date and amount of any or all sales utilized in the determination of
433		-	appraised value of residential real property.
434		-	(e) In any year in which no change in appraised valuation of any
435		-	real property from its appraised valuation in the next preceding year is
436		-	determined, an alternative form of notification which has been
437		-	approved by the director of property valuation may be utilized by a
438		-	county.
439		-	(f) Failure to timely mail or receive such notice shall in no way
440		-	invalidate the classification or appraised valuation as changed. The
441		-	secretary of revenue shall adopt rules and regulations necessary to
442		-	implement the provisions of this section.
443		-	(g) There shall be provided to each taxpayer, upon request, a guide
444		-	to the property tax appeals process. The director of the division of
445		-	property valuation shall devise and publish such guide and shall
446		-	provide sufficient copies thereof to all county appraisers. Such guide
447		-	shall include, but not be limited to:
448		-	(1) A restatement of the law which pertains to the process and
449		-	practice of property appraisal methodology, including the contents of
450		-	K.S.A. 79-503a and 79-1460, and amendments thereto;
451		-	(2) the procedures of the appeals process, including the order and
452		-	burden of proof of each party and time frames required by law; and
453		-	(3) such other information deemed necessary to educate and
454		-	enable a taxpayer to properly and competently pursue an appraisal
455		-	appeal.
456		-	(h) As used in this section:
457		-	(1) "New construction" means the construction of any new
458		-	structure or improvements or the remodeling or renovation of any
459		-	existing structures or improvements on real property.
460		-	(2) "Normal repair, replacement or maintenance" does not include
461		-	new construction.
462		-	(3) "Taxpayer" means the person in ownership of the property as
463		-	indicated on the records of the office of register of deeds or county
464		-	clerk and includes the lessee of such property if the lease agreement has
465		-	been recorded or filed in the office of the register of deeds and the real
466		-	property or improvement thereon is subject of a lease agreement.
467		-	Sec. 7. K.S.A. 2023 Supp. 79-2005 is hereby amended to read as
468		-	follows: 79-2005. (a) Any taxpayer, before protesting the payment of
469		-	such taxpayer's taxes, shall be required, either at the time of paying
470		-	such taxes, or, if the whole or part of the taxes are paid prior to
471		-	December 20, no later than December 20, or, with respect to taxes paid
472		-	in whole or in part in an amount equal to at least
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	75	+	36 HB 2096 2
	76	+	Sec. 3. K.S.A. 12-2624 and 44-588 are hereby repealed.
	77	+	Sec. 4. This act shall take effect and be in force from and after its
	78	+	publication in the statute book.
473	79		1
474		-	/2 of such taxes on or
475		-	before December 20 by an escrow or tax service agent, no later than
476		-	January 31 of the next year, to file a written statement with the county
477		-	treasurer, on forms approved by the state board of tax appeals and
478		-	provided by the county treasurer, clearly stating the grounds on which
479		-	the whole or any part of such taxes are protested and citing any law,
480		-	statute or facts on which such taxpayer relies in protesting the whole or
481		-	any part of such taxes. When the grounds of such protest is an
482		-	assessment of taxes made pursuant to K.S.A. 79-332a and 79-1427a,
483		-	and amendments thereto, the county treasurer may not distribute the
484		-	taxes paid under protest until such time as the appeal is final. When the
485		-	grounds of such protest is that the valuation or assessment of the HOUSE BILL No. 2096—page 9
486		-	property upon which the taxes are levied is illegal or void, the county
487		-	treasurer shall forward a copy of the written statement of protest to the
488		-	county appraiser who shall within 15 days of the receipt thereof,
489		-	schedule an informal meeting with the taxpayer or such taxpayer's
490		-	agent or attorney with reference to the property in question. At the
491		-	informal meeting, it shall be the duty of the county appraiser or the
492		-	county appraiser's designee to initiate production of evidence to
493		-	substantiate the valuation of such property, including a summary of the
494		-	reasons that the valuation of the property has been increased over the
495		-	preceding year, any assumptions used by the county appraiser to
496		-	determine the value of the property and a description of the individual
497		-	property characteristics, property specific valuation records and
498		-	conclusions. The taxpayer shall be provided with the opportunity to
499		-	review the data sheets applicable to the valuation approach utilized for
500		-	the subject property. The county appraiser shall take into account any
501		-	evidence provided by the taxpayer which relates to the amount of
502		-	deferred maintenance and depreciation of the property. The county
503		-	appraiser shall review the appraisal of the taxpayer's property with the
504		-	taxpayer or such taxpayer's agent or attorney and may change the
505		-	valuation of the taxpayer's property, if in the county appraiser's opinion
506		-	a change in the valuation of the taxpayer's property is required to assure
507		-	that the taxpayer's property is valued according to law, and shall, within
508		-	15 business days thereof, notify the taxpayer in the event the valuation
509		-	of the taxpayer's property is changed, in writing of the results of the
510		-	meeting. The county appraiser shall not increase the appraised
511		-	valuation of the property as a result of the informal meeting. In the
512		-	event the valuation of the taxpayer's property is changed and such
513		-	change requires a refund of taxes and interest thereon, the county
514		-	treasurer shall process the refund in the manner provided by subsection
515		-	(l).
516		-	(b) No protest appealing the valuation or assessment of property
517		-	shall be filed pertaining to any year's valuation or assessment when an
518		-	appeal of such valuation or assessment was commenced pursuant to
519		-	K.S.A. 79-1448, and amendments thereto, nor shall the second half
520		-	payment of taxes be protested when the first half payment of taxes has
521		-	been protested. Notwithstanding the foregoing, this provision shall not
522		-	prevent any subsequent owner from protesting taxes levied for the year
523		-	in which such property was acquired, nor shall it prevent any taxpayer
524		-	from protesting taxes when:
525		-	(1) The valuation or assessment of such taxpayer's property has
526		-	been changed pursuant to an order of the director of property valuation;
527		-	(2) the taxpayer withdrew such taxpayer's appeal commenced
528		-	pursuant to K.S.A. 79-1448, and amendments thereto; or
529		-	(3) the taxpayer wishes to present new evidence relating to the
530		-	valuation or assessment of such property.
531		-	(c) A protest shall not be necessary to protect the right to a refund
532		-	of taxes in the event a refund is required because the final resolution of
533		-	an appeal commenced pursuant to K.S.A. 79-1448, and amendments
534		-	thereto, occurs after the final date prescribed for the protest of taxes.
535		-	(d) If the grounds of such protest shall be that the valuation or
536		-	assessment of the property upon which the taxes so protested are levied
537		-	is illegal or void, such statement shall further state the exact amount of
538		-	valuation or assessment which the taxpayer admits to be valid and the
539		-	exact portion of such taxes which is being protested.
540		-	(e) If the grounds of such protest shall be that any tax levy, or any
541		-	part thereof, is illegal, such statement shall further state the exact
542		-	portion of such tax which is being protested.
543		-	(f) Upon the filing of a written statement of protest, the grounds of
544		-	which shall be that any tax levied, or any part thereof, is illegal, the HOUSE BILL No. 2096—page 10
545		-	county treasurer shall mail a copy of such written statement of protest
546		-	to the state board of tax appeals and the governing body of the taxing
547		-	district making the levy being protested.
548		-	(g) Within 30 days after notification of the results of the informal
549		-	meeting with the county appraiser pursuant to subsection (a), the
550		-	protesting taxpayer may, if aggrieved by the results of the informal
551		-	meeting with the county appraiser, appeal such results to the state board
552		-	of tax appeals.
553		-	(h) After examination of the copy of the written statement of
554		-	protest and a copy of the written notification of the results of the
555		-	informal meeting with the county appraiser in cases where the grounds
556		-	of such protest is that the valuation or assessment of the property upon
557		-	which the taxes are levied is illegal or void, the board shall conduct a
558		-	hearing in accordance with the provisions of the Kansas administrative
559		-	procedure act, unless waived by the interested parties in writing. If the
560		-	grounds of such protest is that the valuation or assessment of the
561		-	property is illegal or void the board shall notify the county appraiser
562		-	thereof.
563		-	(i) In the event of a hearing, the same shall be originally set not
564		-	later than 90 days after the filing of the copy of the written statement of
565		-	protest and a copy, when applicable, of the written notification of the
566		-	results of the informal meeting with the county appraiser with the
567		-	board. With regard to any matter properly submitted to the board
568		-	relating to the determination of valuation of residential property or real
569		-	property used for commercial and industrial purposes for taxation
570		-	purposes, it shall be the duty of the county appraiser to initiate the
571		-	production of evidence to demonstrate, by a preponderance of the
572		-	evidence, the validity and correctness of such determination except that
573		-	no such duty shall accrue to the county or district appraiser with regard
574		-	to leased commercial and industrial property unless the property owner
575		-	has furnished to the county or district appraiser a complete income and
576		-	expense statement for the property for the three years next preceding
577		-	the year of appeal. No presumption shall exist in favor of the county
578		-	appraiser with respect to the validity and correctness of such
579		-	determination. In all instances where the board sets a request for
580		-	hearing and requires the representation of the county by its attorney or
581		-	counselor at such hearing, the county shall be represented by its county
582		-	attorney or counselor. The board shall take into account any evidence
583		-	provided by the taxpayer which relates to the amount of deferred
584		-	maintenance and depreciation for the property. In any appeal from the
585		-	reclassification of property that was classified as land devoted to
586		-	agricultural use for the preceding year, the taxpayer's classification of
587		-	the property as land devoted to agricultural use shall be presumed to be
588		-	valid and correct if the taxpayer provides an executed lease agreement
589		-	or other documentation demonstrating a commitment to use the
590		-	property for agricultural use, if no other actual use is evident. With
591		-	regard to any matter properly submitted to the board relating to the
592		-	determination of valuation of property for taxation purposes, the board
593		-	shall not increase the appraised valuation of the property to an amount
594		-	greater than the appraised value reflected in the notification of the
595		-	results of the informal meeting with the county appraiser from which
596		-	the taxpayer appealed.
597		-	(j) When a determination is made as to the merits of the tax
598		-	protest, the board shall render and serve its order thereon. The county
599		-	treasurer shall notify all affected taxing districts of the amount by
600		-	which tax revenues will be reduced as a result of a refund.
601		-	(k) If a protesting taxpayer fails to file a copy of the written
602		-	statement of protest and a copy, when applicable, of the written
603		-	notification of the results of the informal meeting with the county HOUSE BILL No. 2096—page 11
604		-	appraiser with the board within the time limit prescribed, such protest
605		-	shall become null and void and of no effect whatsoever.
606		-	(l) (1) In the event the board orders that a refund be made pursuant
607		-	to this section or the provisions of K.S.A. 79-1609, and amendments
608		-	thereto, or a court of competent jurisdiction orders that a refund be
609		-	made, and no appeal is taken from such order, or in the event a change
610		-	in valuation which results in a refund pursuant to subsection (a), the
611		-	county treasurer shall, as soon thereafter as reasonably practicable,
612		-	refund to the taxpayer such protested taxes and, with respect to protests
613		-	or appeals commenced after the effective date of this act, interest
614		-	computed at the rate prescribed by K.S.A. 79-2968, and amendments
615		-	thereto, minus two percentage points, per annum from the date of
616		-	payment of such taxes from tax moneys collected but not distributed.
617		-	Upon making such refund, the county treasurer shall charge the fund or
618		-	funds having received such protested taxes, except that, with respect to
619		-	that portion of any such refund attributable to interest the county
620		-	treasurer shall charge the county general fund. In the event that the state
621		-	board of tax appeals or a court of competent jurisdiction finds that any
622		-	time delay in making its decision is unreasonable and is attributable to
623		-	the taxpayer, it may order that no interest or only a portion thereof be
624		-	added to such refund of taxes.
625		-	(2) No interest shall be allowed pursuant to paragraph (1) in any
626		-	case where the tax paid under protest was inclusive of delinquent taxes.
627		-	(m) Whenever, by reason of the refund of taxes previously
628		-	received or the reduction of taxes levied but not received as a result of
629		-	decreases in assessed valuation, it will be impossible to pay for
630		-	imperative functions for the current budget year, the governing body of
631		-	the taxing district affected may issue no-fund warrants in the amount
632		-	necessary. Such warrants shall conform to the requirements prescribed
633		-	by K.S.A. 79-2940, and amendments thereto, except they shall not bear
634		-	the notation required by such section and may be issued without the
635		-	approval of the state board of tax appeals. The governing body of such
636		-	taxing district shall make a tax levy at the time fixed for the
637		-	certification of tax levies to the county clerk next following the
638		-	issuance of such warrants sufficient to pay such warrants and the
639		-	interest thereon. All such tax levies shall be in addition to all other
640		-	levies authorized by law.
641		-	(n) Whenever a taxpayer appeals to the board of tax appeals
642		-	pursuant to the provisions of K.S.A. 79-1609, and amendments thereto,
643		-	or pays taxes under protest related to one property whereby the
644		-	assessed valuation of such property exceeds 5% of the total county
645		-	assessed valuation of all property located within such county and the
646		-	taxpayer receives a refund of such taxes paid under protest or a refund
647		-	made pursuant to the provisions of K.S.A. 79-1609, and amendments
648		-	thereto, the county treasurer or the governing body of any taxing
649		-	subdivision within a county may request the pooled money investment
650		-	board to make a loan to such county or taxing subdivision as provided
651		-	in this section. The pooled money investment board is authorized and
652		-	directed to loan to such county or taxing subdivision sufficient funds to
653		-	enable the county or taxing subdivision to refund such taxes to the
654		-	taxpayer. The pooled money investment board is authorized and
655		-	directed to use any moneys in the operating accounts, investment
656		-	accounts or other investments of the state of Kansas to provide the
657		-	funds for such loan. Each loan shall bear interest at a rate equal to the
658		-	net earnings rate of the pooled money investment portfolio at the time
659		-	of the making of such loan. The total aggregate amount of loans under
660		-	this program shall not exceed $50,000,000 of unencumbered funds
661		-	pursuant to article 42 of chapter 75 of the Kansas Statutes Annotated,
662		-	and amendments thereto. Such loan shall not be deemed to be an HOUSE BILL No. 2096—page 12
663		-	indebtedness or debt of the state of Kansas within the meaning of
664		-	section 6 of article 11 of the constitution of the state of Kansas. Upon
665		-	certification to the pooled money investment board by the county
666		-	treasurer or governing body of the amount of each loan authorized
667		-	pursuant to this subsection, the pooled money investment board shall
668		-	transfer each such amount certified by the county treasurer or
669		-	governing body from the state bank account or accounts prescribed in
670		-	this subsection to the county treasurer who shall deposit such amount in
671		-	the county treasury. Any such loan authorized pursuant to this
672		-	subsection shall be repaid within four years. The county or taxing
673		-	subdivision shall make not more than four equal annual tax levies at the
674		-	time fixed for the certification of tax levies to the county clerk
675		-	following the making of such loan sufficient to pay such loan within
676		-	the time period required under such loan. All such tax levies shall be in
677		-	addition to all other levies authorized by law.
678		-	(o) The county treasurer shall disburse to the proper funds all
679		-	portions of taxes paid under protest and shall maintain a record of all
680		-	portions of such taxes which are so protested and shall notify the
681		-	governing body of the taxing district levying such taxes thereof and the
682		-	director of accounts and reports if any tax protested was levied by the
683		-	state.
684		-	(p) This statute shall not apply to the valuation and assessment of
685		-	property assessed by the director of property valuation and it shall not
686		-	be necessary for any owner of state assessed property, who has an
687		-	appeal pending before the state board of tax appeals, to protest the
688		-	payment of taxes under this statute solely for the purpose of protecting
689		-	the right to a refund of taxes paid under protest should that owner be
690		-	successful in that appeal.
691		-	Sec. 8. K.S.A. 79-32,111c is hereby amended to read as follows:
692		-	79-32,111c. (a) There shall be allowed as a credit against the tax
693		-	liability of a resident individual imposed under the Kansas income tax
694		-	act an amount equal to 12.5% for tax year 2018; an amount equal to
695		-	18.75% for tax year 2019; and an amount equal to 25% for tax year
696		-	years 2020 through 2023; and an amount equal to 100% for tax year
697		-	2024, and all tax years thereafter, of the amount of the credit allowed
698		-	against such taxpayer's federal income tax liability pursuant to 26
699		-	U.S.C. § 21 for the taxable year in which such credit was claimed
700		-	against the taxpayer's federal income tax liability.
701		-	(b) The credit allowed by subsection (a) shall not exceed the
702		-	amount of the tax imposed by K.S.A. 79-32,110, and amendments
703		-	thereto, reduced by the sum of any other credits allowable pursuant to
704		-	law.
705		-	(c) No credit provided under this section shall be allowed to any
706		-	individual who fails to provide a valid social security number issued by
707		-	the social security administration, to such individual, the individual's
708		-	spouse and every dependent of the individual.
709		-	Sec. 9. K.S.A. 2023 Supp. 79-4508a is hereby amended to read as
710		-	follows: 79-4508a. (a) For tax year 2022, and all tax years thereafter,
711		-	the amount of any claim pursuant to this section shall be computed by
712		-	deducting the claimant's base year ad valorem tax amount for the
713		-	homestead from the claimant's homestead ad valorem tax amount for
714		-	the tax year for which the refund is sought. This section shall be known
715		-	and may be cited as the homeowners' property tax freeze program.
716		-	(b) As used in this section:
717		-	(1) "Base year" means the year in which an individual becomes an
718		-	eligible claimant and who is also eligible for a claim for refund
719		-	pursuant to this section. For any individual who would otherwise be an
720		-	eligible claimant prior to 2021, such base year shall be deemed to be
721		-	2021 for the purposes of this act. HOUSE BILL No. 2096—page 13
722		-	(2) "Claimant" means a person who has filed a claim under the
723		-	provisions of this act and was, during the entire calendar year preceding
724		-	the year in which such claim was filed for refund under this act, except
725		-	as provided in K.S.A. 79-4503, and amendments thereto, both
726		-	domiciled in this state and was: (A) A person who is 65 years of age or
727		-	older; or (B) a disabled veteran. The surviving spouse of a person 65
728		-	years of age or older or a disabled veteran who was receiving benefits
729		-	pursuant to this section at the time of the claimant's death shall be
730		-	eligible to continue to receive benefits until such time the surviving
731		-	spouse remarries.
732		-	(3) "Household income" means the total Kansas adjusted gross
733		-	income of all persons of a household in a calendar year while members
734		-	of such household excluding any amounts received as benefits under
735		-	the federal social security act that are included in Kansas adjusted
736		-	gross income of such persons.
737		-	(c) A claimant shall only be eligible for a claim for refund under
738		-	this section if:
739		-	(1) The claimant's household income for the year in which the
740		-	claim is filed is $50,000 $80,000 or less; and
741		-	(2) the appraised value of the claimant's homestead for the base
742		-	year is $350,000 $500,000 or less.
743		-	The provisions of K.S.A. 79-4522, and amendments thereto, shall
744		-	not apply to a claim pursuant to this section. In the case of all tax years
745		-	commencing after December 31, 2022, the upper limit household
746		-	income threshold amount prescribed in this subsection shall be
747		-	increased by an amount equal to such threshold amount multiplied by
748		-	the cost-of-living adjustment determined under section 1(f)(3) of the
749		-	federal internal revenue code for the calendar year in which the taxable
750		-	year commences.
751		-	(d) A taxpayer shall not be eligible for a homestead property tax
752		-	refund claim pursuant to this section if such taxpayer has received for
753		-	such property for such tax year either: (1) A homestead property tax
754		-	refund pursuant to K.S.A. 79-4508, and amendments thereto; or (2) the
755		-	selective assistance for effective senior relief (SAFESR) credit pursuant
756		-	to K.S.A. 79-32,263, and amendments thereto.
757		-	(e) The amount of any claim shall be computed to the nearest $1.
758		-	(f) The household income and appraised value amendments made
759		-	to this section by this act shall apply retroactively, and the deadline to
760		-	file claims for tax years 2022 and 2023 shall be extended to on or
761		-	before April 15, 2025.
762		-	(g) The provisions of this section shall be a part of and
763		-	supplemental to the homestead property tax refund act.
764		-	Sec. 10. K.S.A. 79-5501 is hereby amended to read as follows: 79-
765		-	5501. (a) On and after Commencing July 1, 2013, and through
766		-	December 31, 2024, watercraft shall be appraised at fair market value
767		-	determined therefor pursuant to K.S.A. 79-503a, and amendments
768		-	thereto, and assessed at the percentage of value as follows: (1) 11.5% in
769		-	tax year 2014; and (2) 5% in tax year years 2015 and all tax years
770		-	thereafter through 2024. On and after January 1, 2014, the levy used to
771		-	calculate the tax on watercraft shall be the county average tax rate. In
772		-	no case shall the assessed value of any watercraft, as determined under
773		-	the provisions of this section, cause the tax upon such watercraft to be
774		-	less than $12.
775		-	(b) As used in this section, the term "watercraft" means any
776		-	watercraft designed to be propelled by machinery, oars, paddles or
777		-	wind action upon a sail for navigation on the water which, if not for the
778		-	provisions of this section, would be properly classified under subclass 5
779		-	or 6 of class 2 of section 1 of article 11 of the Kansas constitution. This
780		-	section shall not be construed as taxing any watercraft which otherwise HOUSE BILL No. 2096—page 14
781		-	would be exempt from property taxation under the laws of the state of
782		-	Kansas. Each watercraft may include one trailer which is designed to
783		-	launch, retrieve, transport and store such watercraft and any nonelectric
784		-	motor or motors which are necessary to operate such watercraft on the
785		-	water.
786		-	(c) Any watercraft which is designed to be propelled through the
787		-	water through human power alone shall be exempt from all property or
788		-	ad valorem taxes levied under the laws of the state of Kansas.
789		-	(d) The "county average tax rate" means the total amount of
790		-	general property taxes levied within the county by the state, county and
791		-	all other taxing subdivisions divided by the total assessed valuation of
792		-	all taxable property within the county as of November 1 of the year
793		-	prior to the year of valuation as certified by the secretary of revenue.
794		-	(e) On and after January 1, 2025, all watercraft shall be exempt
795		-	from all property or ad valorem taxes levied under the laws of the state
796		-	of Kansas.
797		-	Sec. 11. K.S.A. 79-213, 79-503a, 79-32,111c and 79-5501 and
798		-	K.S.A. 2023 Supp. 79-1460, 79-2005 and 79-4508a are hereby
799		-	repealed.
800		-	Sec. 12. This act shall take effect and be in force from and after its
801		-	publication in the statute book.
802		-	I hereby certify that the above BILL originated in the HOUSE, and was
803		-	adopted by that body
804		-
805		-	HOUSE adopted
806		-	Conference Committee Report
807		-
808		-	Speaker of the House.
809		-
810		-	Chief Clerk of the House.
811		-	Passed the SENATE
812		-	as amended
813		-	SENATE adopted
814		-	Conference Committee Report
815		-
816		-	President of the Senate.
817		-
818		-	Secretary of the Senate.
819		-	APPROVED
820		-
821		-
822		-	Governor.
	80	+	2
	81	+	3