KS
Kansas House Bill HCR5021

Kansas 2023-2024 Regular Session

Kansas House Bill HCR5021 Compare Versions

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11 Session of 2024
22 House Concurrent Resolution No. 5021
33 By Representatives V. Miller, Alcala, Amyx, Ballard, Carlin, Carmichael, Carr,
44 Curtis, Haskins, Highberger, Martinez, McDonald, Melton, Meyer, D. Miller, S.
55 Miller, Neighbor, Ohaebosim, Oropeza, Osman, L. Ruiz, S. Ruiz, Sawyer, Sawyer
66 Clayton, Schlingensiepen, Stogsdill, Weigel and Winn
77 1-18
88 A PROPOSITION to amend section 1 of article 11 of the constitution of
99 the state of Kansas, relating to the assessed valuation of property in
1010 determining property taxes for real property used for residential
1111 purposes and real property necessary to accommodate a residential
1212 community of mobile or manufactured homes.
1313
1414 Be it resolved by the Legislature of the State of Kansas, two-thirds of the
1515 members elected (or appointed) and qualified to the House of
1616 Representatives and two-thirds of the members elected (or appointed)
1717 and qualified to the Senate concurring therein:
1818 Section 1. The following proposition to amend the constitution of
1919 the state of Kansas shall be submitted to the qualified electors of the state
2020 for their approval or rejection: Section 1 of article 11 of the constitution
2121 of the state of Kansas is hereby amended to read as follows:
2222 "§ 1. System of taxation; classification; exemption. (a) The
2323 provisions of this subsection shall govern the assessment and
2424 taxation of property on and after January 1, 2013, and each year
2525 thereafter. Except as otherwise hereinafter specifically provided,
2626 the legislature shall provide for a uniform and equal basis of
2727 valuation and rate of taxation of all property subject to taxation.
2828 The legislature may provide for the classification and the taxation
2929 uniformly as to class of recreational vehicles and watercraft, as
3030 defined by the legislature, or may exempt such class from property
3131 taxation and impose taxes upon another basis in lieu thereof. The
3232 provisions of this subsection shall not be applicable to the taxation
3333 of motor vehicles, except as otherwise hereinafter specifically
3434 provided, mineral products, money, mortgages, notes and other
3535 evidence of debt and grain. Property shall be classified into the
3636 following classes for the purpose of assessment and assessed at the
3737 percentage of value prescribed therefor:
3838 Class 1 shall consist of real property. Real property shall be
3939 further classified into seven subclasses. Such property shall be
4040 defined by law for the purpose of subclassification and assessed
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7474 uniformly as to subclass at the following percentages of value:
7575 (1) Real property used for residential purposes including multi-family
7676 residential real property and real property necessary to
7777 accommodate a residential community of mobile or manufactured
7878 homes including the real property upon which such homes are
7979 located:
8080 Prior to January 1, 2025...........................................................11½%
8181 Commencing January 1, 2025......................................................11%
8282 Commencing January 1, 2026...................................................10½%
8383 Commencing January 1, 2027......................................................10%
8484 Commencing January 1, 2028.....................................................9½%
8585 Commencing January 1, 2029, and thereafter,..............................9%
8686 (2) Land devoted to agricultural use which shall be valued upon the
8787 basis of its agricultural income or agricultural productivity pursuant
8888 to section 12 of article 11 of the constitution............................. 30%
8989 (3) Vacant lots.................................................................................. 12%
9090 (4) Real property which is owned and operated by a not-for-profit
9191 organization not subject to federal income taxation pursuant to
9292 section 501 of the federal internal revenue code, and which is
9393 included in this subclass by law...................................................12%
9494 (5) Public utility real property, except railroad real property which shall
9595 be assessed at the average rate that all other commercial and
9696 industrial property is assessed......................................................33%
9797 (6) Real property used for commercial and industrial purposes and
9898 buildings and other improvements located upon land devoted to
9999 agricultural use.............................................................................25%
100100 (7) All other urban and rural real property not otherwise specifically
101101 subclassified..................................................................................30%
102102 Class 2 shall consist of tangible personal property. Such
103103 tangible personal property shall be further classified into six
104104 subclasses, shall be defined by law for the purpose of
105105 subclassification and assessed uniformly as to subclass at the
106106 following percentages of value:
107107 (1) Mobile homes used for residential purposes.............................11½%
108108 (2) Mineral leasehold interests except oil leasehold interests the average
109109 daily production from which is five barrels or less, and natural gas
110110 leasehold interests the average daily production from which is 100
111111 mcf or less, which shall be assessed at 25%.................................30%
112112 (3) Public utility tangible personal property including inventories
113113 thereof, except railroad personal property including inventories
114114 thereof, which shall be assessed at the average rate all other
115115 commercial and industrial property is assessed............................33%
116116 (4) All categories of motor vehicles not defined and specifically valued
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160160 and taxed pursuant to law enacted prior to January 1, 1985.........30%
161161 (5) Commercial and industrial machinery and equipment which, if its
162162 economic life is seven years or more, shall be valued at its retail cost
163163 when new less seven-year straight-line depreciation, or which, if its
164164 economic life is less than seven years, shall be valued at its retail
165165 cost when new less straight-line depreciation over its economic life,
166166 except that, the value so obtained for such property, notwithstanding
167167 its economic life and as long as such property is being used, shall
168168 not be less than 20% of the retail cost when new of such
169169 property.......................................................................................25%
170170 (6) All other tangible personal property not otherwise specifically
171171 classified.......................................................................................30%
172172 (b) All property used exclusively for state, county, municipal,
173173 literary, educational, scientific, religious, benevolent and charitable
174174 purposes, farm machinery and equipment, merchants' and
175175 manufacturers' inventories, other than public utility inventories
176176 included in subclass (3) of class 2, livestock, and all household
177177 goods and personal effects not used for the production of income,
178178 shall be exempted from property taxation."
179179 Sec. 2. The following statement shall be printed on the ballot with
180180 the amendment as a whole:
181181 "Explanatory statement. This amendment would decrease the
182182 assessed valuation in determining property taxes for real
183183 property used for residential purposes and real property
184184 necessary to accommodate a residential community of
185185 mobile or manufactured homes.
186186 "A vote for this proposition would decrease by ½% each year
187187 for five years the assessed valuation in determining property
188188 taxes for real property used for residential purposes and real
189189 property necessary to accommodate a residential community
190190 of mobile or manufactured homes resulting in a change from
191191 11½% to 9% in assessed valuations.
192192 "A vote against this proposition would continue the assessed
193193 valuation of real property used for residential purposes and
194194 real property necessary to accommodate a residential
195195 community of mobile or manufactured homes at 11½%."
196196 Sec. 3. This resolution, if approved by two-thirds of the members
197197 elected (or appointed) and qualified to the House of Representatives and
198198 two-thirds of the members elected (or appointed) and qualified to the
199199 Senate, shall be entered on the journals, together with the yeas and nays.
200200 The secretary of state shall cause this resolution to be published as
201201 provided by law and shall cause the proposed amendment to be submitted
202202 to the electors of the state at the general election in November in the year
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246246 2024, unless a special election is called at a sooner date by concurrent
247247 resolution of the legislature, in which case the proposed proposition shall
248248 be submitted to the electors of the state at the special election.
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