Kansas 2023-2024 Regular Session

Kansas Senate Bill SB332

Introduced
1/8/24  
Refer
1/9/24  

Caption

Providing for the distribution of local ad valorem tax reduction fund (LAVTRF) moneys from the state to residential property taxpayers in the form of rebates.

Impact

This legislation aims to adjust existing frameworks around municipal finance and property tax collection, particularly concerning how local governments fund public services through property taxes. By implementing a system where residents receive direct rebates, it may shift the financial landscape for municipalities, allowing for potentially reduced reliance on property tax income. The ongoing operation of these rebates is expected to require comprehensive reporting measures for municipalities and regular audits to ensure compliance with the fund's objectives.

Summary

Senate Bill 332 seeks to streamline the distribution of funds from the Local Ad Valorem Tax Reduction Fund (LAVTRF) directly to residential property taxpayers in Kansas. The bill mandates that all moneys collected under this fund from various state tax revenues be allocated to provide rebates to taxpayers. The intent is to alleviate the tax burden on residential properties by ensuring that eligible taxpayers receive financial rebates directly, enhancing fiscal relief for residents.

Contention

Notable points of contention in the legislative discussions revolve around the long-term financial implications for local governments. Critics may argue that providing funds in this manner could jeopardize the financial stability of municipalities, especially if sufficient state tax revenues are not consistently available to back these rebate programs. Supporters contend that these rebates are critical for supporting residents facing rising property taxes. The ongoing discussions emphasize a balance between providing immediate fiscal relief to taxpayers while maintaining robust fiscal structures for local governments.

Companion Bills

No companion bills found.

Similar Bills

KS HB2508

Authorizing a transfer of state general fund moneys to the local ad valorem tax reduction fund in fiscal year 2025 and all fiscal years thereafter, requiring political subdivisions to credit all such moneys to residential property taxpayers in the form of a rebate and providing a formula for such rebate amount.

KS HB2036

Senate Substitute for HB 2036 by Committee on Assessment and Taxation - Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on July 1, 2024, and modifying the percent credited to the state highway fund, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district, abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund and providing for certain transfers to the state school district finance fund.

KS SB37

House Substitute for SB 37 by Committee on Financial Institutions and Pensions - Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on July 1, 2024, and modifying the percent credited to the state highway fund, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district, abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund and providing for certain transfers to the state school district finance fund.

CA SB791

California Surplus Land Unit.

KS SB300

House Substitute for SB 300 by Committee on Taxation - Modifying income tax rates for individuals, increasing the standard deduction and the Kansas personal exemption, increasing the income limit for an income tax subtraction modification for social security income, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the privilege tax normal tax rate, abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund, providing for certain transfers to the special city and county highway fund and decreasing the rate of ad valorem tax imposed by a school district.

ND HB1474

A BILL for an Act to provide for a legislative management study of property tax reform for residential property.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.