Session of 2024
HOUSE BILL No. 2815
By Committee on Taxation
Requested by Representative Francis
2-28
AN ACT concerning taxation; abolishing the local ad valorem tax
reduction fund and the county and city revenue sharing fund;
discontinuing certain transfers to the special city and county highway
fund; decreasing the rate of ad valorem tax imposed by a school
district; amending K.S.A. 65-163j, 65-3306, 65-3327, 75-2556 and 79-
1479 and K.S.A. 2023 Supp. 72-5142, 74-8768 and 79-2988 and
repealing the existing sections; also repealing K.S.A. 19-2694, 79-
2960, 79-2961, 79-2962, 79-2965, 79-2966 and 79-2967 and K.S.A.
2023 Supp. 79-2959, 79-2964 and 79-3425i.
WHEREAS, Revenues generated from the statewide school property
tax levy would remain consistent rather than automatically increasing as a
result of property valuation increases; and
WHEREAS, The Legislature provides direct appropriations from the
state general fund to pay for the cost of education.
Now, therefore:
Be it enacted by the Legislature of the State of Kansas:
New Section 1. On July 1, 2024, the director of accounts and reports
shall transfer all moneys in the local ad valorem tax reduction fund to the
state general fund. On July 1, 2024, all liabilities of the local ad valorem
tax reduction fund are hereby transferred to and imposed on the state
general fund, and the local ad valorem tax reduction fund is hereby
abolished.
New Sec. 2. On July 1, 2024, the director of accounts and reports
shall transfer all moneys in the county and city revenue sharing fund to the
state general fund. On July 1, 2024, all liabilities of the county and city
revenue sharing fund are hereby transferred to and imposed on the state
general fund, and the county and city revenue sharing fund is hereby
abolished.
Sec. 3. K.S.A. 65-163j is hereby amended to read as follows: 65-163j.
(a) The dedicated source of revenue for repayment of a loan to a
municipality may include service charges, connection fees, special
assessments, property taxes, grants or any other source of revenue lawfully
available to the municipality for such purpose. In order to ensure
repayment by municipalities of the amounts of loans provided under this
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act, the secretary, after consultation with the governing body of any
municipality which that receives a loan, may adopt charges to be levied
against individuals and entities served by the project. Any such charges
shall remain in effect until the total amount of the loan, and any interest
thereon, has been repaid. The charges shall, insofar as is practicable, be
equitably assessed and may be in the form of a surcharge to the existing
charges of the municipality. The governing body of any municipality
which that receives a loan under this act shall collect any charges
established by the secretary and shall pay the moneys collected therefrom
to the secretary in accordance with procedures established by the secretary.
(b) Upon the failure of a municipality to meet the repayment terms
and conditions of the agreement, the secretary may order the treasurer of
the county in which the municipality is located to pay to the secretary such
portion of the municipality's share of the local ad valorem tax reduction
fund as may be necessary to meet the terms of the agreement,
notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, and
amendments thereto. Upon the issuance of such an order, the municipality
shall not be required to make the tax levy reductions otherwise required by
K.S.A. 79-2960 and 79-2961, and amendments thereto.
(c) Municipalities which that are provided with loans under this act
shall maintain project accounts in accordance with generally accepted
government accounting standards.
(d)(c) Any loans received by a municipality under the provisions of
this act shall be construed to be bonds for the purposes of K.S.A. 10-1116
and 79-5028, and amendments thereto, and the amount of such loans shall
not be included within any limitation on the bonded indebtedness of the
municipality.
Sec. 4. K.S.A. 65-3306 is hereby amended to read as follows: 65-
3306. The secretary's annual request for appropriations to the water
pollution control account shall be based on an estimate of the fiscal needs
for the ensuing budget year, less any amounts received by the secretary
from any public or private grants or contributions and moneys in such
account shall be used solely for the purposes provided for by this act.
Moneys allocated to a municipality shall be encumbered as an expenditure
of this account upon the formal letting of a contract for the improvement
notwithstanding the date on which when actual payment is made of the
state financial assistance. Any municipality may contribute moneys to the
state water pollution control account. If there are no uncommitted or
unencumbered moneys in the water pollution control account, any
municipality applying for any water pollution control project as defined in
K.S.A. 65-3302, and amendments thereto, shall as a condition of such
application certify in writing to the secretary that a contribution in the
amount of twenty-five percent (25%) of the eligible cost of such project
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will be made to the water pollution control account by such municipality
prior to formal letting of a construction contract. Upon receipt by the
secretary, each such contribution shall be retained in a subaccount of the
water pollution control account for use solely in the project for which the
municipality has made application.
Notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, any
municipality applying for such a water pollution control project may make
such contribution from all or such part of its share of the local ad valorem
tax reduction fund as may be necessary for such purpose, and to the extent
such fund is pledged and used for such purpose the municipality shall not
be required to make the tax levy reductions otherwise required by K.S.A.
79-2960 and 79-2961. Taxes levied by any municipality by reason of its
failure to make such reduction in its levies shall not be subject to or be
considered in computing the aggregate limitation upon the levy of taxes by
such municipality under the provisions of K.S.A. 79-5003.
Sec. 5. K.S.A. 65-3327 is hereby amended to read as follows: 65-
3327. (a) The dedicated source of revenue for repayment of the loans may
include service charges, connection fees, special assessments, property
taxes, grants or any other source of revenue lawfully available to the
municipality for such purpose. In order to ensure repayment by
municipalities of the amounts of loans provided under K.S.A. 65-3321
through 65-3329, and amendments thereto, the secretary, after consultation
with the governing body of any municipality which receives a loan, may
adopt charges to be levied against users of the project. Any such charges
shall remain in effect until the total amount of the loan, and any interest
thereon, has been repaid. The charges shall, insofar as is practicable, be
equitably assessed and may be in the form of a surcharge to the existing
charges of the municipality. The governing body of any municipality
which receives a loan under K.S.A. 65-3321 through 65-3329, and
amendments thereto, shall collect any charges established by the secretary
and shall pay the moneys collected therefrom to the secretary in
accordance with procedures established by the secretary.
(b) Upon the failure of a municipality to meet the repayment terms
and conditions of the agreement, the secretary may order the treasurer of
the county in which the municipality is located to pay to the secretary such
portion of the municipality's share of the local ad valorem tax reduction
fund as may be necessary to meet the terms of the agreement,
notwithstanding the provisions of K.S.A. 79-2960 and 79-2961 and
amendments thereto. Upon the issuance of such an order, the municipality
shall not be required to make the tax levy reductions otherwise required by
K.S.A. 79-2960 and 79-2961 and amendments thereto.
(c) Municipalities which that are provided with loans under K.S.A.
65-3321 through 65-3329, and amendments thereto, shall maintain project
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accounts in accordance with generally accepted government accounting
standards.
(d)(c) Municipalities which that receive a grant and an allowance
under the federal act with respect to project costs for which a loan was
provided under K.S.A. 65-3321 through 65-3329, and amendments
thereto, shall promptly repay such loan to the extent of the allowance
received under the federal act.
(e)(d) Any loans received by a municipality under the provisions of
K.S.A. 65-3321 through 65-3329, and amendments thereto, shall be
construed to be bonds for the purposes of K.S.A. 10-1116 and 79-5028,
and amendments thereto, and the amount of such loans shall not be
included within any limitation on the bonded indebtedness of the
municipality.
Sec. 6. K.S.A. 2023 Supp. 72-5142 is hereby amended to read as
follows: 72-5142. (a) The board of education of each school district shall
levy an ad valorem tax upon the taxable tangible property of the school
district in the school years specified in subsection (b) for the purpose of:
(1) Financing that portion of the school district's general fund budget
that is not financed from any other source provided by law;
(2) paying a portion of the costs of operating and maintaining public
schools in partial fulfillment of the constitutional obligation of the
legislature to finance the educational interests of the state; and
(3) with respect to any redevelopment school district established prior
to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto,
paying a portion of the principal and interest on bonds issued by cities
under authority of K.S.A. 12-1774, and amendments thereto, for the
financing of redevelopment projects upon property located within the
school district.
(b) The tax required under subsection (a) shall be levied at a rate of:
(1) 20 mills in the school years 2023-2024 and year 2024-2025;
(2) 18 mills in the school year 2025-2026; and
(3) for the school year 2026-2027, and all school years thereafter, the
rate of tax to be levied shall equal the tax rate for the current school year
that would generate the same property tax revenue as levied for the 2025-
2026 school year using the current tax year's total assessed valuation. The
director of property valuation shall calculate the tax rate for this annual
adjustment.
(c) The proceeds from the tax levied by a district under authority of
this section, except the proceeds of such tax levied for the purpose
described in subsection (a)(3), shall be remitted to the state treasurer in
accordance with the provisions of K.S.A. 75-4215, and amendments
thereto. Upon receipt of each such remittance, the state treasurer shall
deposit the entire amount in the state treasury to the credit of the state
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school district finance fund.
(d) No school district shall proceed under K.S.A. 79-1964, 79-1964a
or 79-1964b, and amendments thereto.
Sec. 7. K.S.A. 2023 Supp. 74-8768 is hereby amended to read as
follows: 74-8768. (a) There is hereby created the expanded lottery act
revenues fund in the state treasury. All expenditures and transfers from
such fund shall be made in accordance with appropriation acts. All moneys
credited to such fund shall be expended or transferred only for the
purposes of reduction of state debt, state infrastructure improvements, the
university engineering initiative act, reduction of local ad valorem tax in
the same manner as provided for allocation of amounts in the local ad
valorem tax reduction fund and reduction of the unfunded actuarial
liability of the system attributable to the state of Kansas and participating
employers under K.S.A. 74-4931, and amendments thereto, by the Kansas
public employees retirement system.
(b) On July 1, 2021, July 1, 2022, July 1, 2023, July 1, 2024, July 1,
2025, July 1, 2026, July 1, 2027, July 1, 2028, July 1, 2029, July 1, 2030,
and July 1, 2031, or as soon thereafter such date as moneys are available,
the first $10,500,000 credited to the expanded lottery act revenues fund
shall be transferred by the director of accounts and reports from the
expanded lottery act revenues fund in one or more substantially equal
amounts, to each of the following: The Kan-grow engineering fund – KU,
Kan-grow engineering fund – KSU and Kan-grow engineering fund –
WSU. Each such special revenue fund shall receive $3,500,000 annually in
each of such years. Commencing in fiscal year 2014, after such transfer
has been made, 50% of the remaining moneys credited to the fund shall be
transferred on a quarterly basis by the director of accounts and reports
from the fund to the Kansas public employees retirement system fund to
be applied to reduce the unfunded actuarial liability of the system
attributable to the state of Kansas and participating employers under
K.S.A. 74-4931 et seq., and amendments thereto, until the system as a
whole attains an 80% funding ratio as certified by the board of trustees of
the Kansas public employees retirement system.
Sec. 8. K.S.A. 75-2556 is hereby amended to read as follows: 75-
2556. (a) The state librarian shall determine the amount of the grant-in-aid
each eligible local public library is to receive based on the latest
population census figures as certified by the division of the budget.
(b) Except as provided by subsection (d), no local public library shall
be eligible for any state grants-in-aid if the total amount of the following
paragraphs is less than the total amount produced from such sources for
the same library for the previous year, based on the information contained
in the official annual budgets of municipalities that are filed with the
division of accounts and reports in accordance with K.S.A. 79-2930, and
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amendments thereto:
(1) The amount produced by the local ad valorem tax levies for the
current year expenses for such library;
(2) the amount of moneys received from the local ad valorem tax
reduction fund for current year expenses for such library;
(3) the amount of moneys received from taxes levied upon motor
vehicles under the provisions of K.S.A. 79-5101 et seq., and amendments
thereto, for current year expenses for such library; and
(4)(3) the amount of moneys received in the current year from
collections of unpaid local ad valorem tax levies for prior year expenses
for such library.
(c) Local public library districts in which the assessed valuation
decreases shall remain eligible for state grants-in-aid so long as the ad
valorem tax mill rate for the support of such library has not been reduced
below the mill rate imposed for such purpose for the previous year.
(d) If a local public library fails to qualify for eligibility for any state
grants-in-aid under subsection (b), the state librarian shall have the power
to continue the eligibility of a local public library for any state grants-in-
aid if the state librarian, after evaluation of all the circumstances,
determines that the legislative intent for maintenance of local tax levy
support for the on-going operations of the library is being met by the
library district.
(e) The distribution so determined shall be apportioned and paid on
February 15 of each year.
Sec. 9. K.S.A. 79-1479 is hereby amended to read as follows: 79-
1479. (a) On or before January 15, 1992, and quarterly thereafter, the
county or district appraiser shall submit to the director of property
valuation a progress report indicating actions taken during the preceding
quarter calendar year to implement the appraisal of property in the county
or district. Whenever the director of property valuation shall determine
that any county has failed, neglected or refused to properly provide for the
appraisal of property or the updating of the appraisals on an annual basis in
substantial compliance with the provisions of law and the guidelines and
timetables prescribed by the director, the director shall file with the state
board of tax appeals a complaint stating the facts upon which the director
has made the determination of noncompliance as provided by K.S.A. 79-
1413a, and amendments thereto. If, as a result of such proceeding, the state
board of tax appeals finds that the county is not in substantial compliance
with the provisions of law and the guidelines and timetables of the director
of property valuation providing for the appraisal of all property in the
county or the updating of the appraisals on an annual basis, it shall order
the immediate assumption of the duties of the office of county appraiser by
the director of the division of property valuation until such time as the
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director of property valuation determines that the county is in substantial
compliance with the provisions of law. In addition, the board shall order
the state treasurer to withhold all or a portion of the county's entitlement to
moneys from either or both of the local ad valorem tax reduction fund and
the city and county revenue sharing fund for the year following the year in
which the order is issued. Upon service of any such order on the board of
county commissioners, the appraiser shall immediately deliver to the
director of property valuation, or the director's designee, all books, records
and papers pertaining to the appraiser's office.
Any county for which the director of the division of property valuation
is ordered by the state board of tax appeals to assume the responsibility
and duties of the office of county appraiser shall reimburse the state for the
actual costs incurred by the director of the division of property valuation in
the assumption and carrying out of such responsibility and duties,
including any contracting costs in the event it is necessary for the director
of property valuation to contract with private appraisal firms to carry out
such responsibilities and duties.
(b) On or before June 1 of each year, the director of property
valuation shall review the appraisal of property in each county or district
to determine if property within the county or district is being appraised or
valued in accordance with the requirements of law. If the director
determines the property in any county or district is not being appraised in
accordance with the requirements of law, the director of property valuation
shall notify the county or district appraiser and the board of county
commissioners of any county or counties affected that the county has 30
days within which to submit to the director a plan for bringing the
appraisal of property within the county into compliance.
If a plan is submitted and approved by the director the county or district
shall proceed to implement the plan as submitted. The director shall
continue to monitor the program to insure that the plan is implemented as
submitted. If no plan is submitted or if the director does not approve the
plan, the director shall petition the state board of tax appeals for a review
of the plan or, if no plan is submitted, for authority for the division of
property valuation to assume control of the appraisal program of the
county and to proceed to bring the same into compliance with the
requirements of law.
If the state board of tax appeals approves the plan, the county or district
appraiser shall proceed to implement the plan as submitted. If no plan has
been submitted or the plan submitted is not approved, the board shall fix a
time within which the county may submit a plan or an amended plan for
approval. If no plan is submitted and approved within the time prescribed
by the board, the board shall order the division of property valuation to
assume control of the appraisal program of the county and shall certify its
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order to the state treasurer who shall withhold distributions of the county's
share of moneys from the county and city revenue sharing fund and the
local ad valorem tax reduction fund and credit the same to the general fund
of the state for the year following the year in which the board's order is
made. The director of property valuation shall certify the amount of the
cost incurred by the division in bringing the program in compliance to the
state board of tax appeals. The board shall order the county commissioners
to reimburse the state for such costs.
(c) The state board of tax appeals shall within 60 days after the
publication of the Kansas assessment/sales ratio study review such
publication to determine county compliance with K.S.A. 79-1439, and
amendments thereto. If in the determination of the board one or more
counties are not in substantial compliance and the director of property
valuation has not acted under subsection (b), the board shall order the
director of property valuation to take such corrective action as is necessary
or to show cause for noncompliance.
Sec. 10. K.S.A. 2023 Supp. 79-2988 is hereby amended to read as
follows: 79-2988. (a) On or before June 15 each year, the county clerk
shall calculate the revenue neutral rate for each taxing subdivision and
include such revenue neutral rate on the notice of the estimated assessed
valuation provided to each taxing subdivision for budget purposes. The
director of accounts and reports shall modify the prescribed budget
information form to show the revenue neutral rate.
(b) No tax rate in excess of the revenue neutral rate shall be levied by
the governing body of any taxing subdivision unless a resolution or
ordinance has been approved by the governing body according to the
following procedure:
(1) At least 10 days in advance of the public hearing, the governing
body shall publish notice of its proposed intent to exceed the revenue
neutral rate by publishing notice:
(A) On the website of the governing body, if the governing body
maintains a website; and
(B) in a weekly or daily newspaper of the county having a general
circulation therein. The notice shall include, but not be limited to, its
proposed tax rate, its revenue neutral rate and the date, time and location
of the public hearing.
(2) On or before July 20, the governing body shall notify the county
clerk of its proposed intent to exceed the revenue neutral rate and provide
the date, time and location of the public hearing and its proposed tax rate.
For all tax years commencing after December 31, 2021, the county clerk
shall notify each taxpayer with property in the taxing subdivision, by mail
directed to the taxpayer's last known address, of the proposed intent to
exceed the revenue neutral rate at least 10 days in advance of the public
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hearing. Alternatively, the county clerk may transmit the notice to the
taxpayer by electronic means at least 10 days in advance of the public
hearing, if such taxpayer and county clerk have consented in writing to
service by electronic means. The county clerk shall consolidate the
required information for all taxing subdivisions relevant to the taxpayer's
property on one notice. The notice shall be in a format prescribed by the
director of accounts and reports. The notice shall include, but not be
limited to:
(A) The revenue neutral rate of each taxing subdivision relevant to
the taxpayer's property;
(B) the proposed property tax revenue needed to fund the proposed
budget of the taxing subdivision, if the taxing subdivision notified the
county clerk of its proposed intent to exceed its revenue neutral rate;
(C) the proposed tax rate based upon the proposed budget and the
current year's total assessed valuation of the taxing subdivision, if the
taxing subdivision notified the county clerk of its proposed intent to
exceed its revenue neutral rate;
(D) the percentage by which the proposed tax rate exceeds the
revenue neutral rate;
(E) the tax rate and property tax of each taxing subdivision on the
taxpayer's property from the previous year's tax statement;
(F) the appraised value and assessed value of the taxpayer's property
for the current year;
(G) the estimates of the tax for the current tax year on the taxpayer's
property based on the revenue neutral rate of each taxing subdivision and
any proposed tax rates that exceed the revenue neutral rates;
(H) the difference between the estimates of tax based on the proposed
tax rate and the revenue neutral rate on the taxpayer's property described in
subparagraph (G) for any taxing subdivision that has a proposed tax rate
that exceeds its revenue neutral rate; and
(I) the date, time and location of the public hearing of the taxing
subdivision, if the taxing subdivision notified the county clerk of its
proposed intent to exceed its revenue neutral rate.
Although the state of Kansas is not a taxing subdivision for purposes of
this section, the notice shall include a statement of the statutory mill levies
imposed by the state and the estimate of the tax for the current year on the
taxpayer's property based on such levies.
(3) The public hearing to consider exceeding the revenue neutral rate
shall be held not sooner than August 20 and not later than September 20.
The governing body shall provide interested taxpayers desiring to be heard
an opportunity to present oral testimony within reasonable time limits and
without unreasonable restriction on the number of individuals allowed to
make public comment. The public hearing may be conducted in
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conjunction with the proposed budget hearing pursuant to K.S.A. 79-2929,
and amendments thereto, if the governing body otherwise complies with
all requirements of this section. Nothing in this section shall be construed
to prohibit additional public hearings that provide additional opportunities
to present testimony or public comment prior to the public hearing
required by this section.
(4) A majority vote of the governing body, by the adoption of a
resolution or ordinance to approve exceeding the revenue neutral rate,
shall be required prior to adoption of a proposed budget that will result in a
tax rate in excess of the revenue neutral rate. Such vote of the governing
body shall be conducted at the public hearing after the governing body has
heard from interested taxpayers and shall be a roll call vote. If the
governing body approves exceeding the revenue neutral rate, the
governing body shall not adopt a budget that results in a tax rate in excess
of its proposed tax rate as stated in the notice provided pursuant to this
section. A copy of the resolution or ordinance to approve exceeding the
revenue neutral rate and a certified copy of any roll call vote reporting, at a
minimum, the name and vote of each member of the governing body
related to exceeding the revenue neutral rate, whether approved or not,
shall be included with the adopted budget, budget certificate and other
budget forms filed with the county clerk and the director of accounts and
reports and shall be published on the website of the department of
administration.
(c) (1) Any governing body subject to the provisions of this section
that does not comply with subsection (b) shall refund to taxpayers any
property taxes over-collected based on the amount of the levy that was in
excess of the revenue neutral rate.
(2) Any taxpayer of the taxing subdivision that is the subject of the
complaint or such taxpayer's duly authorized representative may file a
complaint with the state board of tax appeals by filing a written complaint,
on a form prescribed by the board, that contains the facts that the
complaining party believes show that a governing body of a taxing
subdivision did not comply with the provisions of subsection (b) and that a
reduction or refund of taxes is appropriate. The complaining party shall
provide a copy of such complaint to the governing body of the taxing
subdivision making the levy that is the subject of the complaint.
Notwithstanding K.S.A. 74-2438a, and amendments thereto, no filing fee
shall be charged by the executive director of the state board of tax appeals
for a complaint filed pursuant to this paragraph. The governing body of the
taxing subdivision making the levy that is the subject of the complaint
shall be a party to the proceeding. Notice of any summary proceeding or
hearing shall be served upon such governing body, the county clerk, the
director of accounts and reports and the complaining party. It shall be the
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duty of the governing body to initiate the production of evidence to
demonstrate, by a preponderance of the evidence, the validity of such levy.
If upon a summary proceeding or hearing, it shall be made to appear to the
satisfaction of the board that the governing body of the taxing subdivision
did not comply with subsection (b), the state board of tax appeals shall
order such governing body to refund to taxpayers the amount of property
taxes over collected or reduce the taxes levied, if uncollected. The
provisions of this paragraph shall not be construed as prohibiting any other
remedies available under the law.
(d) On and after January 1, 2022, in the event that the 20 mills tax
levied by a school district pursuant to K.S.A. 72-5142, and amendments
thereto, increases the property tax revenue generated for the purpose of
calculating the revenue neutral rate from the previous tax year and such
amount of increase in revenue generated from the 20 mills such tax levied
is the only reason that the school district would exceed the total property
tax revenue from the prior year, the school district shall be deemed to not
have exceeded the revenue neutral rate in levying a tax rate in excess of
the revenue neutral rate to take into account the increase in revenue from
only the 20 mills such tax levied.
(e) (1) Notwithstanding any other provision of law to the contrary, if
the governing body of a taxing subdivision must conduct a public hearing
to approve exceeding the revenue neutral rate under this section, the
governing body of the taxing subdivision shall certify, on or before
October 1, to the proper county clerk the amount of ad valorem tax to be
levied.
(2) If a governing body of a taxing subdivision did not comply with
the provisions of subsection (b) and certifies to the county clerk an amount
of ad valorem tax to be levied that would result in a tax rate in excess of its
revenue neutral rate, the county clerk shall reduce the ad valorem tax to be
levied to the amount resulting from such taxing subdivision's revenue
neutral rate.
(f) As used in this section:
(1) "Taxing subdivision" means any political subdivision of the state
that levies an ad valorem tax on property.
(2) "Revenue neutral rate" means the tax rate for the current tax year
that would generate the same property tax revenue as levied the previous
tax year using the current tax year's total assessed valuation. To calculate
the revenue neutral rate, the county clerk shall divide the property tax
revenue for such taxing subdivision levied for the previous tax year by the
total of all taxable assessed valuation in such taxing subdivision for the
current tax year, and then multiply the quotient by 1,000 to express the rate
in mills. The revenue neutral rate shall be expressed to the third decimal
place.
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(g) In the event that a county clerk incurred costs of printing and
postage that were not reimbursed pursuant to K.S.A. 2023 Supp. 79-2989,
and amendments thereto, such county clerk may seek reimbursement from
all taxing subdivisions required to send the notice. Such costs shall be
shared proportionately by all taxing subdivisions that were included on the
same notice based on the total property tax levied by each taxing
subdivision. Payment of such costs shall be due to the county clerk by
December 31.
(h) The department of administration or the director of accounts and
reports shall make copies of adopted budgets, budget certificates, other
budget documents and revenue neutral rate documents available to the
public on the department of administration's website on a permanently
accessible web page that may be accessed via a conspicuous link to that
web page placed on the front page of the department's website. The
department of administration or the director of accounts and reports shall
also make the following information for each tax year available on such
website:
(1) A list of taxing subdivisions by county;
(2) whether each taxing subdivision conducted a hearing to consider
exceeding its revenue neutral rate;
(3) the revenue neutral rate of each taxing subdivision;
(4) the tax rate resulting from the adopted budget of each taxing
subdivision; and
(5) the percent change between the revenue neutral rate and the tax
rate for each taxing subdivision.
Sec. 11. K.S.A. 19-2694, 65-163j, 65-3306, 65-3327, 75-2556, 79-
1479, 79-2960, 79-2961, 79-2962, 79-2965, 79-2966 and 79-2967 and
K.S.A. 2023 Supp. 72-5142, 74-8768, 79-2959, 79-2964, 79-2988 and 79-
3425i are hereby repealed.
Sec. 12. This act shall take effect and be in force from and after its
publication in the statute book.
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