KS
Kansas Senate Bill SCR1604

Kansas 2023-2024 Regular Session

Kansas Senate Bill SCR1604 Compare Versions

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11 Session of 2023
22 Senate Concurrent Resolution No. 1604
33 By Senator Pittman
44 2-8
55 A PROPOSITION to amend section 1 of article 11 of the constitution of
66 the state of Kansas; relating to property taxation; limiting valuation
77 increases for residential property.
88
99 Be it resolved by the Legislature of the State of Kansas, two-thirds of the
1010 members elected (or appointed) and qualified to the Senate and two-
1111 thirds of the members elected (or appointed) and qualified to the
1212 House of Representatives concurring therein:
1313 Section 1. The following proposition to amend the constitution of
1414 the state of Kansas shall be submitted to the qualified electors of the state
1515 for their approval or rejection: Section 1 of article 11 of the constitution
1616 of the state of Kansas is hereby amended to read as follows:
1717 "§ 1. System of taxation; classification; exemption. (a) The
1818 provisions of this subsection shall govern the assessment and
1919 taxation of property on and after January 1, 2013 2024, and each
2020 year thereafter. Except as otherwise hereinafter specifically
2121 provided, the legislature shall provide for a uniform and equal
2222 basis of valuation and rate of taxation of all property subject to
2323 taxation. The legislature may provide for the classification and the
2424 taxation uniformly as to class of recreational vehicles and
2525 watercraft, as defined by the legislature, or may exempt such class
2626 from property taxation and impose taxes upon another basis in lieu
2727 thereof. The provisions of this subsection shall not be applicable to
2828 the taxation of motor vehicles, except as otherwise hereinafter
2929 specifically provided, mineral products, money, mortgages, notes
3030 and other evidence of debt and grain.
3131 The valuation of any parcel of real property used for residential
3232 purposes and any mobile home used for residential purposes shall
3333 not increase by more than 5% in any taxable year except when
3434 substantial additions, improvements or renovations have been
3535 made to the property. The legislature may provide by law
3636 additional uniform conditions or circumstances or emergency
3737 conditions under which this valuation limitation does not apply.
3838 The legislature may define substantial additions, improvements or
3939 renovations by law and enact such other legislation as is necessary
4040 to administer this provision.
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7777 Property shall be classified into the following classes for the
7878 purpose of assessment and assessed at the percentage of value
7979 prescribed therefor:
8080 Class 1 shall consist of real property. Real property shall be
8181 further classified into seven subclasses. Such property shall be
8282 defined by law for the purpose of subclassification and assessed
8383 uniformly as to subclass at the following percentages of value:
8484 (1) Real property used for residential purposes including multi-family
8585 residential real property and real property necessary to
8686 accommodate a residential community of mobile or manufactured
8787 homes including the real property upon which such homes are
8888 located...................................................................................... 11½%
8989 (2) Land devoted to agricultural use which shall be valued upon the
9090 basis of its agricultural income or agricultural productivity pursuant
9191 to section 12 of article 11 of the constitution............................. 30%
9292 (3) Vacant lots.................................................................................. 12%
9393 (4) Real property which is owned and operated by a not-for-profit
9494 organization not subject to federal income taxation pursuant to
9595 section 501 of the federal internal revenue code, and which is
9696 included in this subclass by law................................................. 12%
9797 (5) Public utility real property, except railroad real property which shall
9898 be assessed at the average rate that all other commercial and
9999 industrial property is assessed......................................................33%
100100 (6) Real property used for commercial and industrial purposes and
101101 buildings and other improvements located upon land devoted to
102102 agricultural use........................................................................... 25%
103103 (7) All other urban and rural real property not otherwise specifically
104104 subclassified................................................................................ 30%
105105 Class 2 shall consist of tangible personal property. Such
106106 tangible personal property shall be further classified into six
107107 subclasses, shall be defined by law for the purpose of
108108 subclassification and assessed uniformly as to subclass at the
109109 following percentages of value:
110110 (1) Mobile homes used for residential purposes........................... 11½%
111111 (2) Mineral leasehold interests except oil leasehold interests the average
112112 daily production from which is five barrels or less, and natural gas
113113 leasehold interests the average daily production from which is 100
114114 mcf or less, which shall be assessed at 25%............................... 30%
115115 (3) Public utility tangible personal property including inventories
116116 thereof, except railroad personal property including inventories
117117 thereof, which shall be assessed at the average rate all other
118118 commercial and industrial property is assessed.......................... 33%
119119 (4) All categories of motor vehicles not defined and specifically valued
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163163 and taxed pursuant to law enacted prior to January 1, 1985....... 30%
164164 (5) Commercial and industrial machinery and equipment which, if its
165165 economic life is seven years or more, shall be valued at its retail cost
166166 when new less seven-year straight-line depreciation, or which, if its
167167 economic life is less than seven years, shall be valued at its retail
168168 cost when new less straight-line depreciation over its economic life,
169169 except that, the value so obtained for such property, notwithstanding
170170 its economic life and as long as such property is being used, shall
171171 not be less than 20% of the retail cost when new of such property.....
172172 25%
173173 (6) All other tangible personal property not otherwise specifically
174174 classified..................................................................................... 30%
175175 (b) All property used exclusively for state, county, municipal,
176176 literary, educational, scientific, religious, benevolent and charitable
177177 purposes, farm machinery and equipment, merchants' and
178178 manufacturers' inventories, other than public utility inventories
179179 included in subclass (3) of class 2, livestock, and all household
180180 goods and personal effects not used for the production of income,
181181 shall be exempted from property taxation."
182182 Sec. 2. The following statement shall be printed on the ballot with
183183 the amendment as a whole:
184184 "Explanatory statement. This amendment would limit annual
185185 valuation increases to 5% for residential real property (real
186186 estate) and personal property mobile homes except when
187187 substantial additions, improvements or renovations have
188188 been made to the property. The amendment would also
189189 authorize the legislature to provide additional uniform
190190 conditions or circumstances or emergency conditions under
191191 which the valuation limitation would not apply.
192192 "A vote for this proposition would limit annual valuation
193193 increases to 5% for any parcel of real property used for
194194 residential purposes and any mobile home used for
195195 residential purposes except when substantial additions,
196196 improvements or renovations have been made to the
197197 property. The amendment would also authorize the
198198 legislature to provide additional uniform conditions or
199199 circumstances or emergency conditions under which this
200200 limitation provision would not apply, to define substantial
201201 additions, improvements or renovations and to enact such
202202 other legislation as is necessary to administer the provision.
203203 "A vote against this proposition would provide no change to the
204204 Kansas constitution."
205205 Sec. 3. This resolution, if approved by two-thirds of the members
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249249 elected (or appointed) and qualified to the Senate and two-thirds of the
250250 members elected (or appointed) and qualified to the House of
251251 Representatives, shall be entered on the journals, together with the yeas
252252 and nays. The secretary of state shall cause this resolution to be published
253253 as provided by law and shall cause the proposed amendment to be
254254 submitted to the electors of the state at a special election, which is hereby
255255 called on November 7, 2023, pursuant to section 1 of article 11 of the
256256 constitution of the state of Kansas, to be held in conjunction with the
257257 general election held on such date.
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