SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE CONCURRENT
RESOLUTION NO. 1610
As Recommended by Senate Committee on
Assessment and Taxation
Brief*
SCR 1610, if adopted by a two-thirds majority of each
chamber of the Kansas Legislature and approved by voters,
would amend the Kansas Constitution to generally limit, for
property tax purposes, the valuation growth of any real
property to 3 percent per year. The limit would not apply
when:
●The property includes new construction or
improvements have been made;
●The class or subclass of the property changes for
assessment rate purposes;
●The property becomes disqualified from exemption;
●The property is first listed as escaped or omitted
property; or
●The legal description of the parcel changes, except
the valuation of all property affected by a legal
description change would not be permitted to
exceeded 3 percent of the total valuation of the
affected property of the previous year.
The Legislature would be authorized to define “new
construction or improvements” and enact other implementing
legislation.
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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 The resolution requires the following explanatory
statement to be printed on the ballot with the text of the
amendment if it is submitted to the voters for their approval:
This amendment would limit annual valuation
increases to 3 percent for real property for
purposes of property taxation except when the
property includes new construction or
improvements have been made to the
property, the class or subclass of the property
changes, the property becomes disqualified
from exemption, the property is first listed as
escaped or omitted property or the legal
description of the property changes.
A vote for this proposition would limit annual
valuation increases to 3 percent for real
property for purposes of property taxation
except when the property includes new
construction or improvements have been
made to the property, the class or subclass of
the property changes, the property becomes
disqualified from exemption, the property is
first listed as escaped or omitted property or
the legal description of the property changes.
The amendment would also authorize the
legislature to define new construction or
improvements and to enact such other
legislation as is necessary to administer the
provision.
A vote against this proposition would provide
no change to the Kansas Constitution.
If approved by two-thirds of the Legislature, the text of
the resolution and the yea and nay votes of both the Kansas
House of Representatives and the Kansas Senate would be
published in the journals of both chambers.
2- 1610 The resolution requires the proposed constitutional
amendment be submitted to voters at the general election to
be held in November 2024, unless a special election is called
at a sooner date by concurrent resolution of the Legislature.
Background
The concurrent resolution was introduced by the Senate
Committee on Assessment and Taxation at the request of
Senator Tyson.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Representative Corbet and two private
citizens. The proponents generally stated valuation increases
have been very large in recent years and the amendment
would increase taxpayer certainty related to their property
taxes. Written-only proponent testimony was provided by
Senator Steffen; representatives of Kansas Grain and Feed
Association, Renew Kansas Biofuels Association, and Inland
Newspaper Machinery; and several private citizens.
Written-only opponent testimony was provided by a
representative of the Kansas Livestock Association.
Written-only neutral testimony was provided by
representatives of the City of Overland Park and League of
Kansas Municipalities.
Taxation; constitutional amendment; valuation growth; 3 percent
3- 1610