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Kansas Senate Bill SB94

Kansas 2023-2024 Regular Session

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11 Session of 2023
22 SENATE BILL No. 94
33 By Committee on Assessment and Taxation
44 1-24
55 AN ACT concerning property taxation; relating to tax levies; discontinuing
66 the state tax levies for the Kansas educational building fund and the
77 state institutions building fund; providing financing therefor from the
88 state general fund; amending K.S.A. 76-6b01, 76-6b02, 76-6b04, 76-
99 6b05 and 76-6b11 and repealing the existing sections.
1010 Be it enacted by the Legislature of the State of Kansas:
1111 Section 1. K.S.A. 76-6b01 is hereby amended to read as follows: 76-
1212 6b01. (a) There is hereby levied an annual permanent state tax in the year
1313 2023 a state tax of 1 mill upon all tangible property in this state which that
1414 is subject to ad valorem taxation. The tax levy shall be .6 mill in the year
1515 2003 and 1 mill in the year 2004 and each year thereafter until changed by
1616 statute. Such tax levy shall be in addition to all other state tax levies
1717 authorized by law. Such tax levy shall be for the use and benefit of the
1818 state institutions of higher education. The proceeds of such tax levy shall
1919 be apportioned in accordance with this act.
2020 (b) The county treasurer of each county shall make the proceeds of
2121 the tax levy provided for in this section available to the state treasurer
2222 immediately upon collection. When available the state treasurer shall
2323 withdraw from each county the proceeds of the taxes raised by such tax
2424 levy. Upon such withdrawal the state treasurer shall deposit the same in the
2525 state treasury and shall credit the same as provided in K.S.A. 76-6b02, and
2626 amendments thereto.
2727 Sec. 2. K.S.A. 76-6b02 is hereby amended to read as follows: 76-
2828 6b02. (a) All moneys received by the state treasurer under K.S.A. 76-6b01,
2929 and amendments thereto, and pursuant to subsection (c) shall be credited
3030 to the Kansas educational building fund to be used for the construction,
3131 reconstruction, equipment and repair of buildings and grounds at the state
3232 educational institutions under the control and supervision of the state
3333 board of regents and for payment of debt service on revenue bonds issued
3434 to finance such projects, all subject to appropriation by the legislature.
3535 (b) Subject to any restrictions imposed by appropriation acts, the state
3636 board of regents is authorized to pledge funds appropriated to it from the
3737 Kansas educational building fund or from any other source and transferred
3838 to a special revenue fund of the state board of regents specified by statute
3939 for the payment of debt service on revenue bonds issued for the purposes
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7676 set forth in subsection (a). Subject to any restrictions imposed by
7777 appropriation acts, the state board of regents is also authorized to pledge
7878 any funds appropriated to it from the Kansas educational building fund or
7979 from any other source and transferred to a special revenue fund of the state
8080 board of regents specified by statute as a priority for the payment of debt
8181 service on such revenue bonds. Neither the state or the state board of
8282 regents shall have the power to pledge the faith and credit or taxing power
8383 of the state of Kansas for such purposes and any payment by the state
8484 board of regents for such purposes shall be subject to and dependent on
8585 appropriations being made from time to time by the legislature. Any
8686 obligation of the state board of regents for payment of debt service on
8787 revenue bonds and any such revenue bonds issued for the purposes set
8888 forth in subsection (a) shall not be considered a debt or obligation of the
8989 state for the purpose of section 6 of article 11 of the constitution of the
9090 state of Kansas.
9191 (c) On July 1, 2024, or as soon thereafter as moneys are available,
9292 $41,800,000 shall be transferred by the director of accounts and reports
9393 from the state general fund to the Kansas educational building fund. On
9494 July 1, 2025, and on July 1 each year thereafter, or as soon thereafter as
9595 moneys are available, an amount equal to the amount pursuant to this
9696 subsection for the immediately preceding year plus 2% shall be
9797 transferred by the director of accounts and reports from the state general
9898 fund to the Kansas educational building fund.
9999 Sec. 3. K.S.A. 76-6b04 is hereby amended to read as follows: 76-
100100 6b04. (a) There is hereby levied an annual permanent state tax in the year
101101 2023 a state tax of 0.5 mill upon all tangible property in this state which
102102 that is subject to ad valorem taxation. The tax levy shall be .3 mill in the
103103 year 2003 and .5 mill in the year 2004 and each year thereafter until
104104 changed by statute. The tax levy shall be in addition to all other state tax
105105 levies authorized by law. The tax levy shall be for the use and benefit of
106106 state institutions caring for persons who are mentally ill, retarded, visually
107107 handicapped, with a handicapping hearing loss or tubercular or state
108108 institutions caring for children who are deprived, wayward, miscreant,
109109 delinquent, children in need of care or juvenile offenders and who are in
110110 need of residential care or treatment, or institutions designed primarily to
111111 provide vocational rehabilitation for handicapped persons. As used in this
112112 section, "state institutions" shall include, but not be limited to, those
113113 institutions under the authority of the commissioner of juvenile justice.
114114 The proceeds of such tax levy shall be apportioned in accordance with this
115115 act.
116116 (b) The county treasurer of each county shall make the proceeds of
117117 the tax levy provided for in this section available to the state treasurer
118118 immediately upon collection. When available, the state treasurer shall
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162162 withdraw from each county the proceeds of the taxes raised by such tax
163163 levy. Upon such withdrawal the state treasurer shall deposit the same in the
164164 state treasury and shall credit the same as provided in K.S.A. 76-6b05, and
165165 amendments thereto.
166166 Sec. 4. K.S.A. 76-6b05 is hereby amended to read as follows: 76-
167167 6b05. (a) All moneys received by the state treasurer under K.S.A. 76-6b04,
168168 and amendments thereto, and pursuant to subsection (e) shall be credited
169169 to the state institutions building fund, which is hereby created in the state
170170 treasury, to be used for the construction, reconstruction, equipment and
171171 repair of buildings and grounds at institutions specified in K.S.A. 76-6b04,
172172 and amendments thereto, and for payment of debt service on revenue
173173 bonds issued to finance such projects, all subject to appropriation by the
174174 legislature.
175175 (b) Subject to any restrictions imposed by appropriation acts, the
176176 juvenile justice authority is authorized to pledge funds appropriated to it
177177 from the state institutions building fund or from any other source and
178178 transferred to a special revenue fund of the juvenile justice authority
179179 specified by statute for the payment of debt service on revenue bonds
180180 issued for the purposes set forth in subsection (a). Subject to any
181181 restrictions imposed by appropriation acts, the juvenile justice authority is
182182 also authorized to pledge any funds appropriated to it from the state
183183 institutions building fund or from any other source and transferred to a
184184 special revenue fund of the juvenile justice authority specified by statute as
185185 a priority for the payment of debt service on such revenue bonds. Neither
186186 the state or the juvenile justice authority shall have the power to pledge the
187187 faith and credit or taxing power of the state of Kansas for such purposes
188188 and any payment by the juvenile justice authority for such purposes shall
189189 be subject to and dependent on appropriations being made from time to
190190 time by the legislature. Any obligation of the juvenile justice authority for
191191 payment of debt service on revenue bonds and any such revenue bonds
192192 issued for the purposes set forth in subsection (a) shall not be considered a
193193 debt or obligation of the state for the purpose of section 6 of article 11 of
194194 the constitution of the state of Kansas.
195195 (c) Subject to any restrictions imposed by appropriation acts, the
196196 Kansas department for aging and disability services is authorized to pledge
197197 funds appropriated to it from the state institutions building fund or from
198198 any other source and transferred to a special revenue fund of the Kansas
199199 department for aging and disability services specified by statute for the
200200 payment of debt service on revenue bonds issued for a new state security
201201 hospital on the Larned state hospital grounds or any other capital
202202 improvement projects at any other institution or facility of the Kansas
203203 department for aging and disability services. Subject to any restrictions
204204 imposed by appropriation acts, the Kansas department for aging and
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248248 disability services is also authorized to pledge any funds appropriated to it
249249 from the state institutions building fund or from any other source and
250250 transferred to a special revenue fund of the Kansas department for aging
251251 and disability services specified by statute as a priority for the payment of
252252 debt service on such revenue bonds. Neither the state or the Kansas
253253 department for aging and disability services shall have the power to pledge
254254 the faith and credit or taxing power of the state of Kansas for such
255255 purposes and any payment by the Kansas department for aging and
256256 disability services for such purposes shall be subject to and dependent on
257257 appropriations being made from time to time by the legislature. Any
258258 obligation of the Kansas department for aging and disability services for
259259 payment of debt service on revenue bonds and any such revenue bonds
260260 issued for a new state security hospital on the Larned state hospital
261261 grounds or any other capital improvement projects at any other institution
262262 or facility of the Kansas department for aging and disability services shall
263263 not be considered a debt or obligation of the state for the purpose of
264264 section 6 of article 11 of the constitution of the state of Kansas.
265265 (d) Subject to any restrictions imposed by appropriation acts, the
266266 director of the Kansas commission on veterans affairs office is authorized
267267 to pledge funds appropriated to it from the state institutions building fund
268268 or from any other source and transferred to a special revenue fund of the
269269 Kansas commission on veterans affairs office specified by statute for the
270270 payment of debt service on revenue bonds issued for veterans' home
271271 HVAC system replacement. Subject to any restrictions imposed by
272272 appropriation acts, the director of the Kansas commission on veterans
273273 affairs office is also authorized to pledge any funds appropriated to it from
274274 the state institutions building fund or from any other source and transferred
275275 to a special revenue fund of the Kansas commission on veterans affairs
276276 office specified by statute as a priority for the payment of debt service on
277277 such revenue bonds. Neither the state nor the director of the Kansas
278278 commission on veterans affairs office shall have the power to pledge the
279279 faith and credit or taxing power of the state of Kansas for such purposes
280280 and any payment by the Kansas commission on veterans affairs office for
281281 such purposes shall be subject to and dependent on appropriations being
282282 made from time to time by the legislature. Any obligation of the Kansas
283283 commission on veterans affairs office for payment of debt service on
284284 revenue bonds and any such revenue bonds issued for veterans' home
285285 HVAC system replacement shall not be considered a debt or obligation of
286286 the state for the purpose of section 6 of article 11 of the constitution of the
287287 state of Kansas.
288288 (e) On July 1, 2024, or as soon thereafter as moneys are available,
289289 $20,900,000 shall be transferred by the director of accounts and reports
290290 from the state general fund to the state institutions building fund. On July
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334334 1, 2025, and on July 1 each year thereafter, or as soon thereafter as
335335 moneys are available, an amount equal to the amount pursuant to this
336336 subsection for the immediately preceding year plus 2% shall be
337337 transferred by the director of accounts and reports from the state general
338338 fund to the state institutions building fund.
339339 Sec. 5. K.S.A. 76-6b11 is hereby amended to read as follows: 76-
340340 6b11. (a) Except as provided in subsection (e), On July 1 of each year, the
341341 director of accounts and reports shall record a debit to the state treasurer's
342342 receivables for the Kansas educational building fund, the state institutions
343343 building fund and the state general fund and shall record a corresponding
344344 credit to each such fund in an amount equal to 95% of the amount credited
345345 respectively to each such fund during the immediately preceding fiscal
346346 year, except that such amount shall be proportionally adjusted with respect
347347 to any such fund in any fiscal year for any change in the tax levy rate for
348348 any such fund.
349349 (b) All taxes received by the state treasurer under K.S.A. 76-6b01,
350350 and 76-6b04 and section 15 [L. 2003, ch. 146, § 15], and amendments
351351 thereto, and the provisions of section 15 of chapter 146 of the 2023
352352 Session Laws of Kansas during the current fiscal year shall be deposited in
353353 the state treasury to the credit of the Kansas educational building fund, the
354354 state institutions building fund and the state general fund, respectively, and
355355 shall reduce the amount debited and credited to such funds under
356356 subsection (a).
357357 (c) On June 30 of each year, the director of accounts and reports shall
358358 adjust the amounts debited and credited to the state treasurer's receivables
359359 and to the Kansas educational building fund, the state institutions building
360360 fund and the state general fund pursuant to this section, to reflect the taxes
361361 actually received by the state treasurer and deposited during the fiscal year
362362 in the state treasury to the credit of each such fund.
363363 (d) The director of accounts and reports shall notify the state treasurer
364364 of all amounts debited and credited to the Kansas educational building
365365 fund, the state institutions building fund and the state general fund
366366 pursuant to this section and all reductions and adjustments thereto made
367367 pursuant to this section. The state treasurer shall enter all such amounts
368368 debited and credited and shall make reductions and adjustments thereto on
369369 the books and records kept and maintained for such funds by the state
370370 treasurer in accordance with the notice thereof.
371371 (e) On October 1, 2003, the director of accounts and reports shall
372372 make such adjustments and amendments as may be required to reflect and
373373 account for the property tax imposed by K.S.A. 79-2976 as if such tax had
374374 been in effect on July 1, 2003. The provisions of this section shall expire
375375 on June 30, 2024.
376376 Sec. 6. K.S.A. 76-6b01, 76-6b02, 76-6b04, 76-6b05 and 76-6b11 are
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420420 hereby repealed.
421421 Sec. 7. This act shall take effect and be in force from and after its
422422 publication in the statute book.
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