SESSION OF 2023
SUPPLEMENTAL NOTE ON SUBSTITUTE FOR SENATE
BILL NO. 55
As Recommended by Senate Committee on
Assessment and Taxation
Brief*
Sub. for SB 55 would modify the property tax exemption
for Strother Field airport to replace the condition to qualify for
the exemption from being property owned by the airport
commission on and before January 1, 1992, with a condition
requiring the property to be owned by the airport commission
or the political subdivisions comprising the airport commission
and depicted on the airport’s federally approved airport layout
plan, whether such property is used for aviation related
purposes, to promote aviation commerce, or to provide
revenue to operate all Strother Field components and
activities.
The bill would stipulate that any property taxes on such
property for all tax years commencing prior to January 1,
2023, are declared canceled, but would specify that any
amount paid for such property taxes would not be refunded.
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Sykes.
The Senate Committee on Assessment and Taxation
removed the contents of the bill, as introduced, and inserted
the contents of SB 138, as introduced. The background
information for SB 138 is provided below.
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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org SB 138 (Strother Field Airport Property Tax Exemption)
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Alley.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by a representative of Strother Field Airport and
a private citizen. Testimony stated that the bill would clarify
that Arkansas City and Winfield receive the exemption for
Strother Field.
No other testimony was provided.
Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on SB 138, as introduced, the Department of
Revenue indicates enactment of the bill would reduce state
property taxes by a negligible amount.
The Kansas Association of Counties indicates
enactment of the bill would reduce local property taxes by an
indeterminate amount. Any fiscal effect associated with the
bill is not reflected in The FY 2024 Governor’s Budget Report.
Taxation; property tax; exemption; Strother Field Airport
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