Kansas 2023-2024 Regular Session

Kansas House Bill HCR5009 Compare Versions

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

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1	1	Session of 2023
2	2	House Concurrent Resolution No. 5009
3	3	By Representatives V. Miller, Alcala, Amyx, Boyd, Carlin, Carmichael, Carr,
4	4	Curtis, Featherston, Haskins, Haswood, Highberger, Hougland, Martinez, Melton,
5	5	D. Miller, S. Miller, Neighbor, Oropeza, Osman, Robinson, S. Ruiz, Sawyer
6	6	Clayton, Schlingensiepen, Stogsdill, Winn and Xu
7	7	2-8
8	8	A PROPOSITION to amend section 1 of article 11 of the constitution of
9	9	the state of Kansas, relating to the assessed valuation of property in
10	10	determining property taxes for real property used for residential
11	11	purposes and real property necessary to accommodate a residential
12	12	community of mobile or manufactured homes.
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14	14	Be it resolved by the Legislature of the State of Kansas, two-thirds of the
15	15	members elected (or appointed) and qualified to the House of
16	16	Representatives and two-thirds of the members elected (or appointed)
17	17	and qualified to the Senate concurring therein:
18	18	Section 1. The following proposition to amend the constitution of
19	19	the state of Kansas shall be submitted to the qualified electors of the state
20	20	for their approval or rejection: Section 1 of article 11 of the constitution
21	21	of the state of Kansas is hereby amended to read as follows:
22	22	"§ 1. System of taxation; classification; exemption. (a) The
23	23	provisions of this subsection shall govern the assessment and
24	24	taxation of property on and after January 1, 2013 2025, and each
25	25	year thereafter. Except as otherwise hereinafter specifically
26	26	provided, the legislature shall provide for a uniform and equal
27	27	basis of valuation and rate of taxation of all property subject to
28	28	taxation. The legislature may provide for the classification and the
29	29	taxation uniformly as to class of recreational vehicles and
30	30	watercraft, as defined by the legislature, or may exempt such class
31	31	from property taxation and impose taxes upon another basis in lieu
32	32	thereof. The provisions of this subsection shall not be applicable to
33	33	the taxation of motor vehicles, except as otherwise hereinafter
34	34	specifically provided, mineral products, money, mortgages, notes
35	35	and other evidence of debt and grain. Property shall be classified
36	36	into the following classes for the purpose of assessment and
37	37	assessed at the percentage of value prescribed therefor:
38	38	Class 1 shall consist of real property. Real property shall be
39	39	further classified into seven subclasses. Such property shall be
40	40	defined by law for the purpose of subclassification and assessed
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74	74	uniformly as to subclass at the following percentages of value:
75	75	(1) Real property used for residential purposes including multi-family
76	76	residential real property and real property necessary to
77	77	accommodate a residential community of mobile or manufactured
78	78	homes including the real property upon which such homes are
79	79	located................................................................................ 11½%9%
80	80	(2) Land devoted to agricultural use which shall be valued upon the
81	81	basis of its agricultural income or agricultural productivity pursuant
82	82	to section 12 of article 11 of the constitution............................. 30%
83	83	(3) Vacant lots.................................................................................. 12%
84	84	(4) Real property which is owned and operated by a not-for-profit
85	85	organization not subject to federal income taxation pursuant to
86	86	section 501 of the federal internal revenue code, and which is
87	87	included in this subclass by law................................................. 12%
88	88	(5) Public utility real property, except railroad real property which shall
89	89	be assessed at the average rate that all other commercial and
90	90	industrial property is assessed......................................................33%
91	91	(6) Real property used for commercial and industrial purposes and
92	92	buildings and other improvements located upon land devoted to
93	93	agricultural use........................................................................... 25%
94	94	(7) All other urban and rural real property not otherwise specifically
95	95	subclassified................................................................................ 30%
96	96	Class 2 shall consist of tangible personal property. Such
97	97	tangible personal property shall be further classified into six
98	98	subclasses, shall be defined by law for the purpose of
99	99	subclassification and assessed uniformly as to subclass at the
100	100	following percentages of value:
101	101	(1) Mobile homes used for residential purposes........................... 11½%
102	102	(2) Mineral leasehold interests except oil leasehold interests the average
103	103	daily production from which is five barrels or less, and natural gas
104	104	leasehold interests the average daily production from which is 100
105	105	mcf or less, which shall be assessed at 25%............................... 30%
106	106	(3) Public utility tangible personal property including inventories
107	107	thereof, except railroad personal property including inventories
108	108	thereof, which shall be assessed at the average rate all other
109	109	commercial and industrial property is assessed.......................... 33%
110	110	(4) All categories of motor vehicles not defined and specifically valued
111	111	and taxed pursuant to law enacted prior to January 1, 1985....... 30%
112	112	(5) Commercial and industrial machinery and equipment which, if its
113	113	economic life is seven years or more, shall be valued at its retail cost
114	114	when new less seven-year straight-line depreciation, or which, if its
115	115	economic life is less than seven years, shall be valued at its retail
116	116	cost when new less straight-line depreciation over its economic life,
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160	160	except that, the value so obtained for such property, notwithstanding
161	161	its economic life and as long as such property is being used, shall
162	162	not be less than 20% of the retail cost when new of such
163	163	property..................................................................................... 25%
164	164	(6) All other tangible personal property not otherwise specifically
165	165	classified..................................................................................... 30%
166	166	(b) All property used exclusively for state, county, municipal,
167	167	literary, educational, scientific, religious, benevolent and charitable
168	168	purposes, farm machinery and equipment, merchants' and
169	169	manufacturers' inventories, other than public utility inventories
170	170	included in subclass (3) of class 2, livestock, and all household
171	171	goods and personal effects not used for the production of income,
172	172	shall be exempted from property taxation."
173	173	Sec. 2. The following statement shall be printed on the ballot with
174	174	the amendment as a whole:
175	175	"Explanatory statement. This amendment would decrease the
176	176	assessed valuation in determining property taxes for
177	177	residential purposes and real property necessary to
178	178	accommodate a residential community of mobile or
179	179	manufactured homes.
180	180	"A vote for this proposition would decrease the assessed
181	181	valuation in determining property taxes for residential
182	182	purposes and real property necessary to accommodate a
183	183	residential community of mobile or manufactured homes
184	184	from 11
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186	186	/2% to 9%.
187	187	"A vote against this proposition would continue the assessed
188	188	valuation of real property used for residential purposes and
189	189	real property necessary to accommodate a residential
190	190	community of mobile or manufactured homes at 11
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192	192	/2%."
193	193	Sec. 3. This resolution, if approved by two-thirds of the members
194	194	elected (or appointed) and qualified to the House of Representatives and
195	195	two-thirds of the members elected (or appointed) and qualified to the
196	196	Senate, shall be entered on the journals, together with the yeas and nays.
197	197	The secretary of state shall cause this resolution to be published as
198	198	provided by law and shall cause the proposed amendment to be submitted
199	199	to the electors of the state at the general election in November in the year
200	200	2024, unless a special election is called at a sooner date by concurrent
201	201	resolution of the legislature, in which case it shall be submitted to the
202	202	electors of the state at the special election.
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