Kansas 2023-2024 Regular Session

Kansas House Bill HB2508 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2024
2	2	HOUSE BILL No. 2508
3	3	By Representatives V. Miller, Alcala, Amyx, Ballard, Carlin, Carmichael, Carr,
4	4	Clifford, Curtis, Dodson, Featherston, Goddard, Haskins, Haswood, Highberger,
5	5	Hougland, Hoye, Martinez, McDonald, Melton, Meyer, D. Miller, S. Miller,
6	6	Neighbor, Ohaebosim, Oropeza, Osman, Ousley, Poskin, Probst, L. Ruiz, S. Ruiz,
7	7	Sawyer, Sawyer Clayton, Schlingensiepen, Seiwert, Stogsdill, Vaughn, Weigel,
8	8	Winn, Woodard and Xu
9	9	1-16
10	10	AN ACT concerning taxation; relating to the local ad valorem tax
11	11	reduction fund; authorizing a transfer of state general fund moneys to
12	12	such fund in fiscal year 2025 and all fiscal years thereafter; requiring
13	13	that all moneys received from such fund by political subdivisions be
14	14	credited to residential property taxpayers in the form of a rebate;
15	15	providing a formula for such rebate amount; amending K.S.A. 65-163j,
16	16	65-3306, 65-3327, 75-2556, 79-1479, 79-2960 and 79-2961 and K.S.A.
17	17	2023 Supp. 79-2959 and repealing the existing sections.
18	18	Be it enacted by the Legislature of the State of Kansas:
19	19	Section 1. K.S.A. 65-163j is hereby amended to read as follows: 65-
20	20	163j. (a) The dedicated source of revenue for repayment of a loan to a
21	21	municipality may include service charges, connection fees, special
22	22	assessments, property taxes, grants or any other source of revenue lawfully
23	23	available to the municipality for such purpose. In order to ensure
24	24	repayment by municipalities of the amounts of loans provided under this
25	25	act, the secretary, after consultation with the governing body of any
26	26	municipality which receives a loan, may adopt charges to be levied against
27	27	individuals and entities served by the project. Any such charges shall
28	28	remain in effect until the total amount of the loan, and any interest thereon,
29	29	has been repaid. The charges shall, insofar as is practicable, be equitably
30	30	assessed and may be in the form of a surcharge to the existing charges of
31	31	the municipality. The governing body of any municipality which receives a
32	32	loan under this act shall collect any charges established by the secretary
33	33	and shall pay the moneys collected therefrom to the secretary in
34	34	accordance with procedures established by the secretary.
35	35	(b) Upon the failure of a municipality to meet the repayment terms
36	36	and conditions of the agreement, the secretary may order the treasurer of
37	37	the county in which the municipality is located to pay to the secretary such
38	38	portion of the municipality's share of the local ad valorem tax reduction
39	39	fund as may be necessary to meet the terms of the agreement,
40	40	notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, and
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73	73	amendments thereto. Upon the issuance of such an order, the municipality
74	74	shall not be required to make the tax levy reductions otherwise required by
75	75	K.S.A. 79-2960 and 79-2961, and amendments thereto.
76	76	(c) Municipalities which that are provided with loans under this act
77	77	shall maintain project accounts in accordance with generally accepted
78	78	government accounting standards.
79	79	(d)(c) Any loans received by a municipality under the provisions of
80	80	this act shall be construed to be bonds for the purposes of K.S.A. 10-1116
81	81	and 79-5028, and amendments thereto, and the amount of such loans shall
82	82	not be included within any limitation on the bonded indebtedness of the
83	83	municipality.
84	84	Sec. 2. K.S.A. 65-3306 is hereby amended to read as follows: 65-
85	85	3306. The secretary's annual request for appropriations to the water
86	86	pollution control account shall be based on an estimate of the fiscal needs
87	87	for the ensuing budget year, less any amounts received by the secretary
88	88	from any public or private grants or contributions and moneys in such
89	89	account shall be used solely for the purposes provided for by this act.
90	90	Moneys allocated to a municipality shall be encumbered as an expenditure
91	91	of this account upon the formal letting of a contract for the improvement
92	92	notwithstanding the date on which actual payment is made of the state
93	93	financial assistance. Any municipality may contribute moneys to the state
94	94	water pollution control account. If there are no uncommitted or
95	95	unencumbered moneys in the water pollution control account, any
96	96	municipality applying for any water pollution control project as defined in
97	97	K.S.A. 65-3302, and amendments thereto, shall, as a condition of such
98	98	application, certify in writing to the secretary that a contribution in the
99	99	amount of twenty-five percent (25%) of the eligible cost of such project
100	100	will be made to the water pollution control account by such municipality
101	101	prior to formal letting of a construction contract. Upon receipt by the
102	102	secretary, each such contribution shall be retained in a subaccount of the
103	103	water pollution control account for use solely in the project for which the
104	104	municipality has made application.
105	105	Notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, any
106	106	municipality applying for such a water pollution control project may make
107	107	such contribution from all or such part of its share of the local ad valorem
108	108	tax reduction fund as may be necessary for such purpose, and to the extent
109	109	such fund is pledged and used for such purpose the municipality shall not
110	110	be required to make the tax levy reductions otherwise required by K.S.A.
111	111	79-2960 and 79-2961. Taxes levied by any municipality by reason of its
112	112	failure to make such reduction in its levies shall not be subject to or be
113	113	considered in computing the aggregate limitation upon the levy of taxes by
114	114	such municipality under the provisions of K.S.A. 79-5003.
115	115	Sec. 3. K.S.A. 65-3327 is hereby amended to read as follows: 65-
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159	159	3327. (a) The dedicated source of revenue for repayment of the loans may
160	160	include service charges, connection fees, special assessments, property
161	161	taxes, grants or any other source of revenue lawfully available to the
162	162	municipality for such purpose. In order to ensure repayment by
163	163	municipalities of the amounts of loans provided under K.S.A. 65-3321
164	164	through 65-3329, and amendments thereto, the secretary, after consultation
165	165	with the governing body of any municipality which receives a loan, may
166	166	adopt charges to be levied against users of the project. Any such charges
167	167	shall remain in effect until the total amount of the loan, and any interest
168	168	thereon, has been repaid. The charges shall, insofar as is practicable, be
169	169	equitably assessed and may be in the form of a surcharge to the existing
170	170	charges of the municipality. The governing body of any municipality
171	171	which receives a loan under K.S.A. 65-3321 through 65-3329, and
172	172	amendments thereto, shall collect any charges established by the secretary
173	173	and shall pay the moneys collected therefrom to the secretary in
174	174	accordance with procedures established by the secretary.
175	175	(b) Upon the failure of a municipality to meet the repayment terms
176	176	and conditions of the agreement, the secretary may order the treasurer of
177	177	the county in which the municipality is located to pay to the secretary such
178	178	portion of the municipality's share of the local ad valorem tax reduction
179	179	fund as may be necessary to meet the terms of the agreement,
180	180	notwithstanding the provisions of K.S.A. 79-2960 and 79-2961 and
181	181	amendments thereto. Upon the issuance of such an order, the municipality
182	182	shall not be required to make the tax levy reductions otherwise required by
183	183	K.S.A. 79-2960 and 79-2961 and amendments thereto.
184	184	(c) Municipalities which that are provided with loans under K.S.A.
185	185	65-3321 through 65-3329, and amendments thereto, shall maintain project
186	186	accounts in accordance with generally accepted government accounting
187	187	standards.
188	188	(d)(c) Municipalities which that receive a grant and an allowance
189	189	under the federal act with respect to project costs for which a loan was
190	190	provided under K.S.A. 65-3321 through 65-3329, and amendments
191	191	thereto, shall promptly repay such loan to the extent of the allowance
192	192	received under the federal act.
193	193	(e)(d) Any loans received by a municipality under the provisions of
194	194	K.S.A. 65-3321 through 65-3329, and amendments thereto, shall be
195	195	construed to be bonds for the purposes of K.S.A. 10-1116 and 79-5028,
196	196	and amendments thereto, and the amount of such loans shall not be
197	197	included within any limitation on the bonded indebtedness of the
198	198	municipality.
199	199	Sec. 4. K.S.A. 75-2556 is hereby amended to read as follows: 75-
200	200	2556. (a) The state librarian shall determine the amount of the grant-in-aid
201	201	each eligible local public library is to receive based on the latest
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245	245	population census figures as certified by the division of the budget.
246	246	(b) Except as provided by subsection (d), no local public library shall
247	247	be eligible for any state grants-in-aid if the total amount of the following
248	248	paragraphs is less than the total amount produced from such sources for
249	249	the same library for the previous year, based on the information contained
250	250	in the official annual budgets of municipalities that are filed with the
251	251	division of accounts and reports in accordance with K.S.A. 79-2930, and
252	252	amendments thereto:
253	253	(1) The amount produced by the local ad valorem tax levies for the
254	254	current year expenses for such library;
255	255	(2) the amount of moneys received from the local ad valorem tax
256	256	reduction fund for current year expenses for such library;
257	257	(3) the amount of moneys received from taxes levied upon motor
258	258	vehicles under the provisions of K.S.A. 79-5101 et seq., and amendments
259	259	thereto, for current year expenses for such library; and
260	260	(4)(3) the amount of moneys received in the current year from
261	261	collections of unpaid local ad valorem tax levies for prior year expenses
262	262	for such library.
263	263	(c) Local public library districts in which the assessed valuation
264	264	decreases shall remain eligible for state grants-in-aid so long as the ad
265	265	valorem tax mill rate for the support of such library has not been reduced
266	266	below the mill rate imposed for such purpose for the previous year.
267	267	(d) If a local public library fails to qualify for eligibility for any state
268	268	grants-in-aid under subsection (b), the state librarian shall have the power
269	269	to continue the eligibility of a local public library for any state grants-in-
270	270	aid if the state librarian, after evaluation of all the circumstances,
271	271	determines that the legislative intent for maintenance of local tax levy
272	272	support for the on-going operations of the library is being met by the
273	273	library district.
274	274	(e) The distribution so determined shall be apportioned and paid on
275	275	February 15 of each year.
276	276	Sec. 5. K.S.A. 79-1479 is hereby amended to read as follows: 79-
277	277	1479. (a) (1) On or before January 15, 1992, and quarterly thereafter, the
278	278	county or district appraiser shall submit to the director of property
279	279	valuation a progress report indicating actions taken during the preceding
280	280	quarter calendar year to implement the appraisal of property in the county
281	281	or district. Whenever the director of property valuation shall determine
282	282	that any county has failed, neglected or refused to properly provide for the
283	283	appraisal of property or the updating of the appraisals on an annual basis in
284	284	substantial compliance with the provisions of law and the guidelines and
285	285	timetables prescribed by the director, the director shall file with the state
286	286	board of tax appeals a complaint stating the facts upon which the director
287	287	has made the determination of noncompliance as provided by K.S.A. 79-
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331	331	1413a, and amendments thereto. If, as a result of such proceeding, the state
332	332	board of tax appeals finds that the county is not in substantial compliance
333	333	with the provisions of law and the guidelines and timetables of the director
334	334	of property valuation providing for the appraisal of all property in the
335	335	county or the updating of the appraisals on an annual basis, it shall order
336	336	the immediate assumption of the duties of the office of county appraiser by
337	337	the director of the division of property valuation until such time as the
338	338	director of property valuation determines that the county is in substantial
339	339	compliance with the provisions of law. In addition, the board shall order
340	340	the state treasurer to withhold all or a portion of the county's entitlement to
341	341	moneys from either or both of the local ad valorem tax reduction fund and
342	342	the city and county and city revenue sharing fund for the year following
343	343	the year in which the order is issued. Upon service of any such order on
344	344	the board of county commissioners, the appraiser shall immediately
345	345	deliver to the director of property valuation, or the director's designee, all
346	346	books, records and papers pertaining to the appraiser's office.
347	347	(2) Any county for which the director of the division of property
348	348	valuation is ordered by the state board of tax appeals to assume the
349	349	responsibility and duties of the office of county appraiser shall reimburse
350	350	the state for the actual costs incurred by the director of the division of
351	351	property valuation in the assumption and carrying out of such
352	352	responsibility and duties, including any contracting costs in the event it is
353	353	necessary for the director of property valuation to contract with private
354	354	appraisal firms to carry out such responsibilities and duties.
355	355	(b) (1) On or before June 1 of each year, the director of property
356	356	valuation shall review the appraisal of property in each county or district
357	357	to determine if property within the county or district is being appraised or
358	358	valued in accordance with the requirements of law. If the director
359	359	determines the property in any county or district is not being appraised in
360	360	accordance with the requirements of law, the director of property valuation
361	361	shall notify the county or district appraiser and the board of county
362	362	commissioners of any county or counties affected that the county has 30
363	363	days within which to submit to the director a plan for bringing the
364	364	appraisal of property within the county into compliance.
365	365	(2) If a plan is submitted and approved by the director, the county or
366	366	district shall proceed to implement the plan as submitted. The director
367	367	shall continue to monitor the program to insure that the plan is
368	368	implemented as submitted. If no plan is submitted or if the director does
369	369	not approve the plan, the director shall petition the state board of tax
370	370	appeals for a review of the plan or, if no plan is submitted, for authority for
371	371	the division of property valuation to assume control of the appraisal
372	372	program of the county and to proceed to bring the same into compliance
373	373	with the requirements of law.
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417	417	(3) If the state board of tax appeals approves the plan, the county or
418	418	district appraiser shall proceed to implement the plan as submitted. If no
419	419	plan has been submitted or the plan submitted is not approved, the board
420	420	shall fix a time within which the county may submit a plan or an amended
421	421	plan for approval. If no plan is submitted and approved within the time
422	422	prescribed by the board, the board shall order the division of property
423	423	valuation to assume control of the appraisal program of the county and
424	424	shall certify its order to the state treasurer who shall withhold distributions
425	425	of the county's share of moneys from the county and city revenue sharing
426	426	fund and the local ad valorem tax reduction fund and credit the same to the
427	427	general fund of the state for the year following the year in which the
428	428	board's order is made. The director of property valuation shall certify the
429	429	amount of the cost incurred by the division in bringing the program in
430	430	compliance to the state board of tax appeals. The board shall order the
431	431	county commissioners to reimburse the state for such costs.
432	432	(c) The state board of tax appeals shall, within 60 days after the
433	433	publication of the Kansas assessment/sales ratio study, review such
434	434	publication to determine county compliance with K.S.A. 79-1439, and
435	435	amendments thereto. If, in the determination of the board, one or more
436	436	counties are not in substantial compliance and the director of property
437	437	valuation has not acted under subsection (b), the board shall order the
438	438	director of property valuation to take such corrective action as is necessary
439	439	or to show cause for noncompliance.
440	440	Sec. 6. K.S.A. 2023 Supp. 79-2959 is hereby amended to read as
441	441	follows: 79-2959. (a) There is hereby created the local ad valorem tax
442	442	reduction fund. All moneys transferred or credited to such fund under the
443	443	provisions of this act or any other law shall be apportioned and distributed
444	444	in the manner provided herein.
445	445	(b) On January 15 and on July 15 of each year, the director of
446	446	accounts and reports shall make transfers in equal amounts that in the
447	447	aggregate equal 3.63% of the total retail sales and compensating taxes
448	448	credited to the state general fund pursuant to articles 36 and 37 of chapter
449	449	79 of the Kansas Statutes Annotated, and amendments thereto, during the
450	450	preceding calendar year from the state general fund to the local ad valorem
451	451	tax reduction fund, except that: (1) No moneys shall be transferred from
452	452	the state general fund to the local ad valorem tax reduction fund during
453	453	state fiscal years 2023, 2024 and 2025; and (2) the amount of the transfer
454	454	on each such date shall be $27,000,000 during fiscal year 2026 and all
455	455	fiscal years thereafter. All such transfers are subject to reduction under
456	456	K.S.A. 75-6704, and amendments thereto. All transfers made in
457	457	accordance with the provisions of this section shall be considered to be
458	458	revenue transfers from the state general fund.
459	459	(c) The state treasurer shall apportion and pay the amounts transferred
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503	503	under subsection (b) to the several county treasurers on January 15 and on
504	504	July 15 in each year as follows: (1) 65% of the amount to be distributed
505	505	shall be apportioned on the basis of the population figures of the counties
506	506	certified to the secretary of state pursuant to K.S.A. 11-201, and
507	507	amendments thereto, on July 1 of the preceding year; and (2) 35% of such
508	508	amount shall be apportioned on the basis of the equalized assessed tangible
509	509	valuations on the tax rolls of the counties on November 1 of the preceding
510	510	year as certified by the director of property valuation.
511	511	Sec. 7. K.S.A. 79-2960 is hereby amended to read as follows: 79-
512	512	2960. Each year, the county treasurer shall estimate the amount of money
513	513	each political subdivision in such county (, including the county as one
514	514	such political subdivision), will receive from the local ad valorem tax
515	515	reduction fund. The state treasurer shall use the most recent available
516	516	information to advise each county treasurer, prior to June 1 of each year, of
517	517	the amount of the local ad valorem tax reduction fund of the state that the
518	518	state treasurer estimates (using the most recent available information) will
519	519	be paid to such county on January 15 and July 15 of the following year.
520	520	The county treasurer shall, before June 15 of each year, notify the treasurer
521	521	of each political subdivision of the estimated amount in dollars of the
522	522	distributions to be made from the local ad valorem tax reduction fund.
523	523	Such estimate shall be made in accordance with K.S.A. 79-2961, and
524	524	amendments thereto. Each tangible property tax levying political
525	525	subdivision shall set out a local ad valorem tax reduction fund item of
526	526	income for one or more tangible property tax funds of general application
527	527	(excepting bond and interest funds), in its budget for the current year tax
528	528	levies, the amount which the county treasurer has estimated as the share of
529	529	such local ad valorem tax reduction funds to be so credited. The director of
530	530	accounts and reports shall make suitable provision in the budget forms to
531	531	be used by such subdivisions for listing local ad valorem tax reduction
532	532	fund income items.
533	533	Sec. 8. K.S.A. 79-2961 is hereby amended to read as follows: 79-
534	534	2961. (a) The county clerk shall certify to the county treasurer when
535	535	budgets are made pursuant to K.S.A. 79-2960 and amendments thereto and
536	536	tax levies are filed with the county clerk. Prior to crediting the proper
537	537	amounts under subsection (c) and except as provided in subsection (d) (b),
538	538	the county treasurer shall divide the amount paid by the state treasurer
539	539	from the local ad valorem tax reduction fund to the county treasurer among
540	540	the county and all other taxing subdivisions of the county except school
541	541	districts and any incorporated city within which any portion of the Fort
542	542	Riley military reservation is located and which that would otherwise be a
543	543	participant in the Riley county allocation, which comply with the
544	544	requirements of this act, in the proportion that the product of the last
545	545	preceding total tangible tax rate of each subdivision, times its equalized
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588	588	43 HB 2508 8
589	589	tangible assessed valuation for the preceding year, is to the sum of such
590	590	products of all the tangible tax-levying political subdivisions, except
591	591	school districts and any incorporated city within which any portion of the
592	592	Fort Riley military reservation is located and which would otherwise be a
593	593	participant in the Riley county allocation, exclusive of the levy by the
594	594	county for any deficiency for state purposes.
595	595	(b) No political subdivision shall be entitled to participate in the
596	596	distribution of any money appropriated to carry out K.S.A. 79-2960 and
597	597	amendments thereto and this section unless and until such political
598	598	subdivision has adopted and certified a budget for the ensuing year which
599	599	shows as a separate item the amount of the distribution to one or more tax
600	600	levy funds of general application within such subdivision except bond and
601	601	interest funds and has certified a tax levy for each such fund that will
602	602	produce a sum of money less than the amount which a maximum levy
603	603	would produce for each such fund, in an amount equal to or in excess of
604	604	the amount of such distribution. The budget of each political subdivision
605	605	also shall show that the aggregate levies made by such tangible property
606	606	tax-levying political subdivisions will produce a sum less than the amount
607	607	which the aggregate levy would produce in an amount equal to or in
608	608	excess of the aggregate amount of the budget items of such distribution
609	609	shown in the aggregate levy.
610	610	(c) In crediting the amount that has been divided pursuant to
611	611	subsection (a) or subsection (d), The county treasurer shall proceed as
612	612	follows: Upon receipt of the payment from the state treasurer each year,
613	613	credit the appropriate fund or funds of each political subdivision
614	614	complying with the provisions of this act with its proportionate share of
615	615	such payment and the county treasurer shall notify such political
616	616	subdivision of the amounts so credited. This section and K.S.A. 79-2960,
617	617	and amendments thereto, shall not apply to school districts. After the
618	618	crediting of the July 15 payment, the entire amount credited during the
619	619	calendar year to such appropriate fund of each political subdivision shall
620	620	be credited by each such political subdivision to residential property
621	621	taxpayers in the form of a rebate. Such rebate amount shall be reflected as
622	622	a credit on the next ensuing property tax statement of each residential
623	623	property taxpayer. Such rebate amount shall be determined by:
624	624	(1) Dividing the total amount of such payments received by the
625	625	political subdivision during the calendar year by the total assessed
626	626	valuation of all residential property in such political subdivision for the
627	627	current tax year; and
628	628	(2) multiplying the quotient determined under paragraph (1) by the
629	629	assessed valuation of the taxpayer's residential property for the current tax
630	630	year.
631	631	(c) As used in this section, "residential property" means property
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674	674	43 HB 2508 9
675	675	classified for property tax purposes within subclass (1) of class 1 or
676	676	subclass (1) of class 2 of section 1 of article 11 of the constitution of the
677	677	state of Kansas.
678	678	(d) The amount paid by the state treasurer to the county treasurer of
679	679	each county under subsection (d) of K.S.A. 79-2959 and amendments
680	680	thereto, shall be divided only among the one or more community colleges
681	681	or municipal universities, or both, which received amounts under this
682	682	section from the payment made from the local ad valorem tax reduction
683	683	fund on January 15, 1983. The amount received by each such community
684	684	college or municipal university under this subsection shall bear the same
685	685	proportion to the total amount paid to such county under subsection (d) of
686	686	K.S.A. 79-2959 and amendments thereto, as the amount received by such
687	687	community college or municipal university under this section from the
688	688	payment made to such county from the local ad valorem tax reduction
689	689	fund on January 15, 1983, bears to the total amount received by all such
690	690	community colleges and municipal universities under this section from
691	691	such payment.
692	692	Sec. 9. K.S.A. 65-163j, 65-3306, 65-3327, 75-2556, 79-1479, 79-
693	693	2960 and 79-2961 and K.S.A. 2023 Supp. 79-2959 are hereby repealed.
694	694	Sec. 10. This act shall take effect and be in force from and after its
695	695	publication in the statute book.
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