Kansas 2023-2024 Regular Session

Kansas House Bill HCR5025

Introduced
3/7/24  
Refer
3/7/24  

Caption

Proposing to amend Section 1 of Article 11 of the Constitution of the State of Kansas to determine valuations of residential property based on the average fair market value of the 10 prior years.

Impact

The resolution, if passed, would amend Section 1 of Article 11 of the Kansas Constitution. By implementing this average valuation approach, the amendment could significantly alter the property tax landscape in Kansas. The move is anticipated to reduce sharp increases in property taxes that often accompany rapid market appreciation, thus providing more certainty for taxpayers. Additionally, the legislature would be authorized to introduce valuation adjustments in certain cases, such as new constructions or changes in property use, which may further target the specific economic conditions affecting property values.

Summary

HCR5025, also known as the proposed constitutional amendment regarding property taxation in Kansas, seeks to change how residential real property is valued. The amendment aims to base the valuation of residential properties, including multi-family residences and properties for mobile homes, on the average fair market value derived from the past ten calendar years. This new valuation method is expected to bring a more stable and predictable assessment approach for homeowners, potentially benefiting both current owners and prospective buyers by possibly lowering tax obligations in fluctuating market conditions.

Contention

Points of contention regarding HCR5025 may arise from different stakeholder viewpoints. Supporters of the bill argue that this approach will enhance fairness in the property taxation system, making it difficult for local governments to disproportionately tax property owners based on sudden market fluctuations. Conversely, opponents may express concerns regarding the implications for local government revenue, fearing that such a shift in the valuation process may lead to budget shortfalls that could impact essential services. There might also be debates on how the legislative decisions about valuation adjustments might serve varying political interests.

Companion Bills

No companion bills found.

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