KS
Kansas Senate Bill SB332

Kansas 2023-2024 Regular Session

Kansas Senate Bill SB332 Compare Versions

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11 Session of 2024
22 SENATE BILL No. 332
33 By Senator Olson
44 1-8
55 AN ACT concerning taxation; relating to the local ad valorem tax
66 reduction fund; authorizing a distribution of moneys from such fund in
77 fiscal year 2025 and all fiscal years thereafter; providing for the
88 distribution of all moneys received from such fund to residential
99 property taxpayers in the form of a state rebate; providing for reports to
1010 the legislature and performance audits; amending K.S.A. 65-163j, 65-
1111 3306, 65-3327, 75-2556, 79-1479, 79-2960 and 79-2961 and K.S.A.
1212 2023 Supp. 79-2959 and repealing the existing sections.
1313 Be it enacted by the Legislature of the State of Kansas:
1414 Section 1. K.S.A. 65-163j is hereby amended to read as follows: 65-
1515 163j. (a) The dedicated source of revenue for repayment of a loan to a
1616 municipality may include service charges, connection fees, special
1717 assessments, property taxes, grants or any other source of revenue lawfully
1818 available to the municipality for such purpose. In order to ensure
1919 repayment by municipalities of the amounts of loans provided under this
2020 act, the secretary, after consultation with the governing body of any
2121 municipality which receives a loan, may adopt charges to be levied against
2222 individuals and entities served by the project. Any such charges shall
2323 remain in effect until the total amount of the loan, and any interest thereon,
2424 has been repaid. The charges shall, insofar as is practicable, be equitably
2525 assessed and may be in the form of a surcharge to the existing charges of
2626 the municipality. The governing body of any municipality which receives a
2727 loan under this act shall collect any charges established by the secretary
2828 and shall pay the moneys collected therefrom to the secretary in
2929 accordance with procedures established by the secretary.
3030 (b) Upon the failure of a municipality to meet the repayment terms
3131 and conditions of the agreement, the secretary may order the treasurer of
3232 the county in which the municipality is located to pay to the secretary such
3333 portion of the municipality's share of the local ad valorem tax reduction
3434 fund as may be necessary to meet the terms of the agreement,
3535 notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, and
3636 amendments thereto. Upon the issuance of such an order, the municipality
3737 shall not be required to make the tax levy reductions otherwise required by
3838 K.S.A. 79-2960 and 79-2961, and amendments thereto.
3939 (c) Municipalities which that are provided with loans under this act
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7676 shall maintain project accounts in accordance with generally accepted
7777 government accounting standards.
7878 (d)(c) Any loans received by a municipality under the provisions of
7979 this act shall be construed to be bonds for the purposes of K.S.A. 10-1116
8080 and 79-5028, and amendments thereto, and the amount of such loans shall
8181 not be included within any limitation on the bonded indebtedness of the
8282 municipality.
8383 Sec. 2. K.S.A. 65-3306 is hereby amended to read as follows: 65-
8484 3306. The secretary's annual request for appropriations to the water
8585 pollution control account shall be based on an estimate of the fiscal needs
8686 for the ensuing budget year, less any amounts received by the secretary
8787 from any public or private grants or contributions and moneys in such
8888 account shall be used solely for the purposes provided for by this act.
8989 Moneys allocated to a municipality shall be encumbered as an expenditure
9090 of this account upon the formal letting of a contract for the improvement
9191 notwithstanding the date on which actual payment is made of the state
9292 financial assistance. Any municipality may contribute moneys to the state
9393 water pollution control account. If there are no uncommitted or
9494 unencumbered moneys in the water pollution control account, any
9595 municipality applying for any water pollution control project as defined in
9696 K.S.A. 65-3302, and amendments thereto, shall as a condition of such
9797 application certify in writing to the secretary that a contribution in the
9898 amount of twenty-five percent ( 25%) of the eligible cost of such project
9999 will be made to the water pollution control account by such municipality
100100 prior to formal letting of a construction contract. Upon receipt by the
101101 secretary, each such contribution shall be retained in a subaccount of the
102102 water pollution control account for use solely in the project for which the
103103 municipality has made application.
104104 Notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, any
105105 municipality applying for such a water pollution control project may make
106106 such contribution from all or such part of its share of the local ad valorem
107107 tax reduction fund as may be necessary for such purpose, and to the extent
108108 such fund is pledged and used for such purpose the municipality shall not
109109 be required to make the tax levy reductions otherwise required by K.S.A.
110110 79-2960 and 79-2961. Taxes levied by any municipality by reason of its
111111 failure to make such reduction in its levies shall not be subject to or be
112112 considered in computing the aggregate limitation upon the levy of taxes by
113113 such municipality under the provisions of K.S.A. 79-5003.
114114 Sec. 3. K.S.A. 65-3327 is hereby amended to read as follows: 65-
115115 3327. (a) The dedicated source of revenue for repayment of the loans may
116116 include service charges, connection fees, special assessments, property
117117 taxes, grants or any other source of revenue lawfully available to the
118118 municipality for such purpose. In order to ensure repayment by
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162162 municipalities of the amounts of loans provided under K.S.A. 65-3321
163163 through 65-3329, and amendments thereto, the secretary, after consultation
164164 with the governing body of any municipality which receives a loan, may
165165 adopt charges to be levied against users of the project. Any such charges
166166 shall remain in effect until the total amount of the loan, and any interest
167167 thereon, has been repaid. The charges shall, insofar as is practicable, be
168168 equitably assessed and may be in the form of a surcharge to the existing
169169 charges of the municipality. The governing body of any municipality
170170 which that receives a loan under K.S.A. 65-3321 through 65-3329, and
171171 amendments thereto, shall collect any charges established by the secretary
172172 and shall pay the moneys collected therefrom to the secretary in
173173 accordance with procedures established by the secretary.
174174 (b) Upon the failure of a municipality to meet the repayment terms
175175 and conditions of the agreement, the secretary may order the treasurer of
176176 the county in which the municipality is located to pay to the secretary such
177177 portion of the municipality's share of the local ad valorem tax reduction
178178 fund as may be necessary to meet the terms of the agreement,
179179 notwithstanding the provisions of K.S.A. 79-2960 and 79-2961 and
180180 amendments thereto. Upon the issuance of such an order, the municipality
181181 shall not be required to make the tax levy reductions otherwise required by
182182 K.S.A. 79-2960 and 79-2961 and amendments thereto.
183183 (c) Municipalities which that are provided with loans under K.S.A.
184184 65-3321 through 65-3329, and amendments thereto, shall maintain project
185185 accounts in accordance with generally accepted government accounting
186186 standards.
187187 (d)(c) Municipalities which that receive a grant and an allowance
188188 under the federal act with respect to project costs for which a loan was
189189 provided under K.S.A. 65-3321 through 65-3329, and amendments
190190 thereto, shall promptly repay such loan to the extent of the allowance
191191 received under the federal act.
192192 (e)(d) Any loans received by a municipality under the provisions of
193193 K.S.A. 65-3321 through 65-3329, and amendments thereto, shall be
194194 construed to be bonds for the purposes of K.S.A. 10-1116 and 79-5028,
195195 and amendments thereto, and the amount of such loans shall not be
196196 included within any limitation on the bonded indebtedness of the
197197 municipality.
198198 Sec. 4. K.S.A. 75-2556 is hereby amended to read as follows: 75-
199199 2556. (a) The state librarian shall determine the amount of the grant-in-aid
200200 each eligible local public library is to receive based on the latest
201201 population census figures as certified by the division of the budget.
202202 (b) Except as provided by subsection (d), no local public library shall
203203 be eligible for any state grants-in-aid if the total amount of the following
204204 paragraphs is less than the total amount produced from such sources for
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248248 the same library for the previous year, based on the information contained
249249 in the official annual budgets of municipalities that are filed with the
250250 division of accounts and reports in accordance with K.S.A. 79-2930, and
251251 amendments thereto:
252252 (1) The amount produced by the local ad valorem tax levies for the
253253 current year expenses for such library;
254254 (2) the amount of moneys received from the local ad valorem tax
255255 reduction fund for current year expenses for such library;
256256 (3) the amount of moneys received from taxes levied upon motor
257257 vehicles under the provisions of K.S.A. 79-5101 et seq., and amendments
258258 thereto, for current year expenses for such library; and
259259 (4)(3) the amount of moneys received in the current year from
260260 collections of unpaid local ad valorem tax levies for prior year expenses
261261 for such library.
262262 (c) Local public library districts in which the assessed valuation
263263 decreases shall remain eligible for state grants-in-aid so long as the ad
264264 valorem tax mill rate for the support of such library has not been reduced
265265 below the mill rate imposed for such purpose for the previous year.
266266 (d) If a local public library fails to qualify for eligibility for any state
267267 grants-in-aid under subsection (b), the state librarian shall have the power
268268 to continue the eligibility of a local public library for any state grants-in-
269269 aid if the state librarian, after evaluation of all the circumstances,
270270 determines that the legislative intent for maintenance of local tax levy
271271 support for the on-going operations of the library is being met by the
272272 library district.
273273 (e) The distribution so determined shall be apportioned and paid on
274274 February 15 of each year.
275275 Sec. 5. K.S.A. 79-1479 is hereby amended to read as follows: 79-
276276 1479. (a) (1) On or before January 15, 1992, and quarterly thereafter, the
277277 county or district appraiser shall submit to the director of property
278278 valuation a progress report indicating actions taken during the preceding
279279 quarter calendar year to implement the appraisal of property in the county
280280 or district. Whenever the director of property valuation shall determine
281281 that any county has failed, neglected or refused to properly provide for the
282282 appraisal of property or the updating of the appraisals on an annual basis in
283283 substantial compliance with the provisions of law and the guidelines and
284284 timetables prescribed by the director, the director shall file with the state
285285 board of tax appeals a complaint stating the facts upon which the director
286286 has made the determination of noncompliance as provided by K.S.A. 79-
287287 1413a, and amendments thereto. If, as a result of such proceeding, the state
288288 board of tax appeals finds that the county is not in substantial compliance
289289 with the provisions of law and the guidelines and timetables of the director
290290 of property valuation providing for the appraisal of all property in the
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334334 county or the updating of the appraisals on an annual basis, it shall order
335335 the immediate assumption of the duties of the office of county appraiser by
336336 the director of the division of property valuation until such time as the
337337 director of property valuation determines that the county is in substantial
338338 compliance with the provisions of law. In addition, the board shall order
339339 the state treasurer to withhold all or a portion of the county's entitlement to
340340 moneys from either or both of the local ad valorem tax reduction fund and
341341 the city and county and city revenue sharing fund for the year following
342342 the year in which the order is issued. Upon service of any such order on
343343 the board of county commissioners, the appraiser shall immediately
344344 deliver to the director of property valuation, or the director's designee, all
345345 books, records and papers pertaining to the appraiser's office.
346346 (2) Any county for which the director of the division of property
347347 valuation is ordered by the state board of tax appeals to assume the
348348 responsibility and duties of the office of county appraiser shall reimburse
349349 the state for the actual costs incurred by the director of the division of
350350 property valuation in the assumption and carrying out of such
351351 responsibility and duties, including any contracting costs in the event it is
352352 necessary for the director of property valuation to contract with private
353353 appraisal firms to carry out such responsibilities and duties.
354354 (b) (1) On or before June 1 of each year, the director of property
355355 valuation shall review the appraisal of property in each county or district
356356 to determine if property within the county or district is being appraised or
357357 valued in accordance with the requirements of law. If the director
358358 determines the property in any county or district is not being appraised in
359359 accordance with the requirements of law, the director of property valuation
360360 shall notify the county or district appraiser and the board of county
361361 commissioners of any county or counties affected that the county has 30
362362 days within which to submit to the director a plan for bringing the
363363 appraisal of property within the county into compliance.
364364 (2) If a plan is submitted and approved by the director the county or
365365 district shall proceed to implement the plan as submitted. The director
366366 shall continue to monitor the program to insure that the plan is
367367 implemented as submitted. If no plan is submitted or if the director does
368368 not approve the plan, the director shall petition the state board of tax
369369 appeals for a review of the plan or, if no plan is submitted, for authority for
370370 the division of property valuation to assume control of the appraisal
371371 program of the county and to proceed to bring the same into compliance
372372 with the requirements of law.
373373 (3) If the state board of tax appeals approves the plan, the county or
374374 district appraiser shall proceed to implement the plan as submitted. If no
375375 plan has been submitted or the plan submitted is not approved, the board
376376 shall fix a time within which the county may submit a plan or an amended
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420420 plan for approval. If no plan is submitted and approved within the time
421421 prescribed by the board, the board shall order the division of property
422422 valuation to assume control of the appraisal program of the county and
423423 shall certify its order to the state treasurer who shall withhold distributions
424424 of the county's share of moneys from the county and city revenue sharing
425425 fund and the local ad valorem tax reduction fund and credit the same to the
426426 general fund of the state for the year following the year in which the
427427 board's order is made. The director of property valuation shall certify the
428428 amount of the cost incurred by the division in bringing the program in
429429 compliance to the state board of tax appeals. The board shall order the
430430 county commissioners to reimburse the state for such costs.
431431 (c) The state board of tax appeals shall within 60 days after the
432432 publication of the Kansas assessment/sales ratio study review such
433433 publication to determine county compliance with K.S.A. 79-1439, and
434434 amendments thereto. If in the determination of the board one or more
435435 counties are not in substantial compliance and the director of property
436436 valuation has not acted under subsection (b), the board shall order the
437437 director of property valuation to take such corrective action as is necessary
438438 or to show cause for noncompliance.
439439 Sec. 6. K.S.A. 2023 Supp. 79-2959 is hereby amended to read as
440440 follows: 79-2959. (a) There is hereby created the local ad valorem tax
441441 reduction fund. All moneys transferred or credited to such fund under the
442442 provisions of this act or any other law shall be apportioned and distributed
443443 in the manner provided herein.
444444 (b) On January 15 and on July October 15 of each year, the director
445445 of accounts and reports shall make transfers in equal amounts that in the
446446 aggregate a transfer in an amount equal to 3.63% of the total retail sales
447447 and compensating taxes credited to the state general fund pursuant to
448448 articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated, and
449449 amendments thereto, during the preceding calendar year from the state
450450 general fund to the local ad valorem tax reduction fund, except that: (1) No
451451 moneys shall be transferred from the state general fund to the local ad
452452 valorem tax reduction fund during state fiscal years 2023, and 2024 and
453453 2025; and (2) the amount of the transfer on each such date shall be
454454 $27,000,000 $50,000,000 during fiscal year 2026 2025 and all fiscal years
455455 thereafter. All such transfers are subject to reduction under K.S.A. 75-
456456 6704, and amendments thereto. All transfers made in accordance with the
457457 provisions of this section shall be considered to be revenue transfers from
458458 the state general fund.
459459 (c) The state treasurer shall apportion and pay the amounts transferred
460460 under subsection (b) to the several county treasurers on January 15 and on
461461 July October 15 in each year as follows: (1) 65% of the amount to be
462462 distributed shall be apportioned on the basis of the population figures of
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506506 the counties certified to the secretary of state pursuant to K.S.A. 11-201,
507507 and amendments thereto, on July 1 of the preceding year; and (2) 35% of
508508 such amount shall be apportioned on the basis of the equalized assessed
509509 tangible valuations on the tax rolls of the counties on November 1 of the
510510 preceding year as certified by the director of property valuation.
511511 Sec. 7. K.S.A. 79-2960 is hereby amended to read as follows: 79-
512512 2960. Each year, the county treasurer shall estimate the amount of money
513513 each political subdivision in such county (including the county as one such
514514 political subdivision) will receive from the local ad valorem tax reduction
515515 fund. The state treasurer shall advise each county treasurer, prior to June
516516 July 1 of each year, of the amount of the local ad valorem tax reduction
517517 fund of the state that the state treasurer estimates (, using the most recent
518518 available information), will be paid to such county on January 15 and July
519519 October 15 of the following current calendar year. The county treasurer
520520 shall before June 15 of each year, notify the treasurer of each political
521521 subdivision of the estimated amount in dollars of the distributions to be
522522 made from the local ad valorem tax reduction fund. Such estimate shall be
523523 made in accordance with K.S.A. 79-2961. Each tangible property tax
524524 levying political subdivision shall set out a local ad valorem tax reduction
525525 fund item of income for one or more tangible property tax funds of general
526526 application (excepting bond and interest funds), in its budget for the
527527 current year tax levies, the amount which the county treasurer has
528528 estimated as the share of such local ad valorem tax reduction funds to be
529529 so credited. The director of accounts and reports shall make suitable
530530 provision in the budget forms to be used by such subdivisions for listing
531531 local ad valorem tax reduction fund income items.
532532 Sec. 8. K.S.A. 79-2961 is hereby amended to read as follows: 79-
533533 2961. (a) The county clerk shall certify to the county treasurer when
534534 budgets are made pursuant to K.S.A. 79-2960 and amendments thereto and
535535 tax levies are filed with the county clerk. Prior to crediting the proper
536536 amounts under subsection (c) and except as provided in subsection (d), the
537537 county treasurer shall divide the amount paid by the state treasurer to the
538538 county treasurer among the county and all other taxing subdivisions of the
539539 county except school districts and any incorporated city within which any
540540 portion of the Fort Riley military reservation is located and which would
541541 otherwise be a participant in the Riley county allocation, which comply
542542 with the requirements of this act, in the proportion that the product of the
543543 last preceding total tangible tax rate of each subdivision, times its
544544 equalized tangible assessed valuation for the preceding year, is to the sum
545545 of such products of all the tangible tax-levying political subdivisions,
546546 except school districts and any incorporated city within which any portion
547547 of the Fort Riley military reservation is located and which would otherwise
548548 be a participant in the Riley county allocation, exclusive of the levy by the
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592592 county for any deficiency for state purposes.
593593 (b) No political subdivision shall be entitled to participate in the
594594 distribution of any money appropriated to carry out K.S.A. 79-2960 and
595595 amendments thereto and this section unless and until such political
596596 subdivision has adopted and certified a budget for the ensuing year which
597597 shows as a separate item the amount of the distribution to one or more tax
598598 levy funds of general application within such subdivision except bond and
599599 interest funds and has certified a tax levy for each such fund that will
600600 produce a sum of money less than the amount which a maximum levy
601601 would produce for each such fund, in an amount equal to or in excess of
602602 the amount of such distribution. The budget of each political subdivision
603603 also shall show that the aggregate levies made by such tangible property
604604 tax-levying political subdivisions will produce a sum less than the amount
605605 which the aggregate levy would produce in an amount equal to or in
606606 excess of the aggregate amount of the budget items of such distribution
607607 shown in the aggregate levy.
608608 (c) In crediting the amount that has been divided pursuant to
609609 subsection (a) or subsection (d), the county treasurer shall proceed as
610610 follows: Upon receipt of the payment from the state treasurer each year,
611611 credit the appropriate fund or funds of each political subdivision
612612 complying with the provisions of this act with its proportionate share of
613613 such payment and the county treasurer shall notify such political
614614 subdivision of the amounts so credited. This section and K.S.A. 79-2960
615615 and amendments thereto shall not apply to school districts.
616616 (d) The amount paid by the state treasurer to the county treasurer of
617617 each county under subsection (d) of K.S.A. 79-2959 and amendments
618618 thereto, shall be divided only among the one or more community colleges
619619 or municipal universities, or both, which received amounts under this
620620 section from the payment made from the local ad valorem tax reduction
621621 fund on January 15, 1983. The amount received by each such community
622622 college or municipal university under this subsection shall bear the same
623623 proportion to the total amount paid to such county under subsection (d) of
624624 K.S.A. 79-2959 and amendments thereto, as the amount received by such
625625 community college or municipal university under this section from the
626626 payment made to such county from the local ad valorem tax reduction
627627 fund on January 15, 1983, bears to the total amount received by all such
628628 community colleges and municipal universities under this section from
629629 such payment Not later than 60 days from the date the amount pursuant to
630630 K.S.A. 79-2959, and amendments thereto, is received by the county
631631 treasurer, the county treasurer shall distribute such amount to residential
632632 property taxpayers in the form of rebates. The rebates to such taxpayers
633633 shall be made in the form of rebate checks or as credits against the current
634634 year's property taxes. If the rebates are made by credits against the current
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678678 year's property taxes, the amount of rebate credit shall be stated on the
679679 property tax statement of each residential property for the current year
680680 and designated on such statement as "state rebate for residential property
681681 taxpayers."
682682 (b) The amount of rebate for each residential property shall be
683683 determined by:
684684 (1) Dividing the amount received by the county by the total assessed
685685 valuation of all residential property in such county as of November 1 of
686686 the current tax year; and
687687 (2) multiplying the quotient determined under paragraph (1) by the
688688 assessed valuation of such residential property for the current tax year as
689689 of November 1.
690690 (c) As used in this section, "residential property" means property
691691 classified for property tax purposes within subclass (1) of class 1 and
692692 subclass (1) of class 2 of section 1 of article 11 of the constitution of the
693693 state of Kansas.
694694 (d) On or before December 31 of each year, each county treasurer
695695 shall transmit to the director of property valuation, on forms prepared and
696696 supplied by the director of property valuation, a statement showing:
697697 (1) The amount received from the state treasurer;
698698 (2) the date such amount was received;
699699 (3) the total assessed valuation of all residential property in such
700700 county as of November 1 of the current tax year;
701701 (4) the method by which rebates were made to residential property
702702 taxpayers; and
703703 (5) the date of such rebates.
704704 (e) On or before January 31 of each year, the director of property
705705 valuation shall make an annual report to the legislature of such reported
706706 information from each county by filing a copy of the report with the chief
707707 clerk of the house of representatives and with the secretary of the senate.
708708 The director shall also post a copy of the annual report on the website of
709709 the division of property valuation.
710710 (f) The legislative post audit committee shall annually direct the
711711 legislative division of post audit to conduct a performance audit of at least
712712 five counties to examine compliance with the provisions of this section.
713713 Such performance audits shall be conducted during calendar years 2025
714714 through 2029, and each performance audit report shall be submitted to the
715715 legislature on or before January 15 of each succeeding year.
716716 Sec. 9. K.S.A. 65-163j, 65-3306, 65-3327, 75-2556, 79-1479, 79-
717717 2960 and 79-2961 and K.S.A. 2023 Supp. 79-2959 are hereby repealed.
718718 Sec. 10. This act shall take effect and be in force from and after its
719719 publication in the statute book.
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