Kansas 2023-2024 Regular Session

Kansas House Bill HCR5022 Compare Versions

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Old	New	Differences
1	1	Session of 2024
2	2	House Concurrent Resolution No. 5022
3	3	By Representatives Fairchild, Neelly, Poetter Parshall, Rahjes and Waggoner
4	4	1-24
5	5	A PROPOSITION to amend section 1 of article 11 of the constitution of
6	6	the state of Kansas, relating to classification and taxation of all-terrain
7	7	vehicles.
8	8
9	9	Be it resolved by the Legislature of the State of Kansas, two-thirds of the
10	10	members elected (or appointed) and qualified to the House of
11	11	Representatives and two-thirds of the members elected (or appointed)
12	12	and qualified to the Senate concurring therein:
13	13	Section 1. The following proposition to amend the constitution of
14	14	the state of Kansas shall be submitted to the qualified electors of the state
15	15	for their approval or rejection: Section 1 of article 11 of the constitution
16	16	of the state of Kansas is hereby amended to read as follows:
17	17	"§ 1. System of taxation; classification; exemption. (a) The
18	18	provisions of this subsection shall govern the assessment and
19	19	taxation of property on and after January 1, 2013 2025, and each
20	20	year thereafter. Except as otherwise hereinafter specifically
21	21	provided, the legislature shall provide for a uniform and equal
22	22	basis of valuation and rate of taxation of all property subject to
23	23	taxation. The legislature may provide for the classification and the
24	24	taxation uniformly as to class of all-terrain vehicles, recreational
25	25	vehicles and watercraft, as defined by the legislature, or may
26	26	exempt such class from property taxation and impose taxes upon
27	27	another basis in lieu thereof. The provisions of this subsection shall
28	28	not be applicable to the taxation of motor vehicles, except as
29	29	otherwise hereinafter specifically provided, mineral products,
30	30	money, mortgages, notes and other evidence of debt and grain.
31	31	Property shall be classified into the following classes for the
32	32	purpose of assessment and assessed at the percentage of value
33	33	prescribed therefor:
34	34	Class 1 shall consist of real property. Real property shall be further
35	35	classified into seven subclasses. Such property shall be defined by
36	36	law for the purpose of subclassification and assessed uniformly as to
37	37	subclass at the following percentages of value:
38	38	(1) Real property used for residential purposes including multi-family
39	39	residential real property and real property necessary to
40	40	accommodate a residential community of mobile or manufactured
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76	76	36 HCR 5022 2
77	77	homes including the real property upon which such homes are
78	78	located.......................................................................................11
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80	80	/2%
81	81	(2) Land devoted to agricultural use which shall be valued upon the
82	82	basis of its agricultural income or agricultural productivity pursuant
83	83	to section 12 of article 11 of the constitution...............................30%
84	84	(3) Vacant lots....................................................................................12%
85	85	(4) Real property which is owned and operated by a not-for-profit
86	86	organization not subject to federal income taxation pursuant to
87	87	section 501 of the federal internal revenue code, and which is
88	88	included in this subclass by law...................................................12%
89	89	(5) Public utility real property, except railroad real property which shall
90	90	be assessed at the average rate that all other commercial and
91	91	industrial property is assessed......................................................33%
92	92	(6) Real property used for commercial and industrial purposes and
93	93	buildings and other improvements located upon land devoted to
94	94	agricultural use.............................................................................25%
95	95	(7) All other urban and rural real property not otherwise specifically
96	96	subclassified..................................................................................30%
97	97	Class 2 shall consist of tangible personal property. Such
98	98	tangible personal property shall be further classified into six
99	99	subclasses, shall be defined by law for the purpose of
100	100	subclassification and assessed uniformly as to subclass at the
101	101	following percentages of value:
102	102	(1) Mobile homes used for residential purposes..............................11
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104	104	/2%
105	105	(2) Mineral leasehold interests except oil leasehold interests the average
106	106	daily production from which is five barrels or less, and natural gas
107	107	leasehold interests the average daily production from which is 100
108	108	mcf or less, which shall be assessed at 25%.................................30%
109	109	(3) Public utility tangible personal property including inventories
110	110	thereof, except railroad personal property including inventories
111	111	thereof, which shall be assessed at the average rate all other
112	112	commercial and industrial property is assessed............................33%
113	113	(4) All categories of motor vehicles not defined and specifically valued
114	114	and taxed pursuant to law enacted prior to January 1, 1985.........30%
115	115	(5) Commercial and industrial machinery and equipment which, if its
116	116	economic life is seven years or more, shall be valued at its retail cost
117	117	when new less seven-year straight-line depreciation, or which, if its
118	118	economic life is less than seven years, shall be valued at its retail
119	119	cost when new less straight-line depreciation over its economic life,
120	120	except that, the value so obtained for such property, notwithstanding
121	121	its economic life and as long as such property is being used, shall
122	122	not be less than 20% of the retail cost when new of such property
123	123	......................................................................................................25%
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166	166	43 HCR 5022 3
167	167	(6) All other tangible personal property not otherwise specifically
168	168	classified.......................................................................................30%
169	169	(b) All property used exclusively for state, county, municipal,
170	170	literary, educational, scientific, religious, benevolent and charitable
171	171	purposes, farm machinery and equipment, merchants' and
172	172	manufacturers' inventories, other than public utility inventories
173	173	included in subclass (3) of class 2, livestock, and all household
174	174	goods and personal effects not used for the production of income,
175	175	shall be exempted from property taxation."
176	176	Sec. 2. The following statement shall be printed on the ballot with
177	177	the amendment as a whole:
178	178	"Explanatory statement. This amendment would allow the
179	179	legislature to classify and tax all-terrain vehicles upon a
180	180	basis different from other property.
181	181	"A vote for this proposition would would permit the legislature
182	182	to provide for separate classification and taxation of all-
183	183	terrain vehicles or to exempt such property from property
184	184	taxation and impose taxes upon a different basis in lieu
185	185	thereof.
186	186	"A vote against this proposition would continue the taxation of
187	187	all-terrain vehicles in the same manner as all other property."
188	188	Sec. 3. This resolution, if approved by two-thirds of the members
189	189	elected (or appointed) and qualified to the House of Representatives and
190	190	two-thirds of the members elected (or appointed) and qualified to the
191	191	Senate, shall be entered on the journals, together with the yeas and nays.
192	192	The secretary of state shall cause this resolution to be published as
193	193	provided by law and shall cause the proposed amendment to be submitted
194	194	to the electors of the state at the general election in November in the year
195	195	2024, unless a special election is called at a sooner date by concurrent
196	196	resolution of the legislature, in which case the proposed amendment shall
197	197	be submitted to the electors of the state at the special election.
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