Session of 2023
HOUSE BILL No. 2366
By Representatives V. Miller, Alcala, Amyx, Boyd, Carlin, Carmichael, Carr,
Curtis, Featherston, Haskins, Haswood, Highberger, Hougland, Hoye, Martinez,
Melton, Meyer, D. Miller, S. Miller, Neighbor, Oropeza, Osman, Poskin, Probst, S.
Ruiz, Sawyer, Sawyer Clayton, Schlingensiepen, Stogsdill, Weigel, Woodard and
Xu
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AN ACT concerning taxation; relating to the local ad valorem tax
reduction fund; providing for transfers to political subdivisions;
amending K.S.A. 2022 Supp. 79-2959 and repealing the existing
section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2022 Supp. 79-2959 is hereby amended to read as
follows: 79-2959. (a) There is hereby created the local ad valorem tax
reduction fund. All moneys transferred or credited to such fund under the
provisions of this act or any other law shall be apportioned and distributed
in the manner provided herein.
(b) On January 15 and on July 15 of each year, the director of
accounts and reports shall make transfers in equal amounts that in the
aggregate equal 3.63% of the total retail sales and compensating taxes
credited to the state general fund pursuant to articles 36 and 37 of chapter
79 of the Kansas Statutes Annotated, and amendments thereto, during the
preceding calendar year from the state general fund to the local ad valorem
tax reduction fund, except that: (1) No moneys shall be transferred from
the state general fund to the local ad valorem tax reduction fund during
state fiscal years 2022, 2023 and 2024 The amount of the transfer on each
date shall be $54,000,000 during fiscal years 2024, 2025, 2026 and 2027;
and (2) the amount of the transfer on each such date shall be $27,000,000
during fiscal year 2025 2028 and all fiscal years thereafter. All such
transfers are subject to reduction under K.S.A. 75-6704, and amendments
thereto. All transfers made in accordance with the provisions of this
section shall be considered to be revenue transfers from the state general
fund.
(c) The state treasurer shall apportion and pay the amounts transferred
under subsection (b) to the several county treasurers on January 15 and on
July 15 in each year as follows: (1) 65% of the amount to be distributed
shall be apportioned on the basis of the population figures of the counties
certified to the secretary of state pursuant to K.S.A. 11-201, and
amendments thereto, on July 1 of the preceding year; and (2) 35% of such
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amount shall be apportioned on the basis of the equalized assessed tangible
valuations on the tax rolls of the counties on November 1 of the preceding
year as certified by the director of property valuation.
Sec. 2. K.S.A. 2022 Supp. 79-2959 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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