KS
Kansas Senate Bill SCR1610

Kansas 2023-2024 Regular Session

Kansas Senate Bill SCR1610 Compare Versions

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11 Session of 2023
22 Senate Concurrent Resolution No. 1610
33 By Committee on Assessment and Taxation
44 3-15
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 real 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 2025, 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 real property shall not increase by
3232 more than 3% in any taxable year except when:
3333 (1) The property includes new construction or
3434 improvements have been made to the property;
3535 (2) the class or subclass of the property changes for
3636 assessment rate purposes;
3737 (3) the property becomes disqualified from exemption;
3838 (4) the property is first listed as escaped or omitted
3939 property; or
4040 (5) the legal description of the land, lot or parcel changes,
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7777 except that the total valuation of all property affected by a legal
7878 description change shall not exceed the total valuation of the
7979 affected property for the previous year by more than 3%.
8080 The legislature may define new construction or improvements
8181 by law and enact such other legislation as is necessary to
8282 administer this provision.
8383 Property shall be classified into the following classes for the
8484 purpose of assessment and assessed at the percentage of value
8585 prescribed therefor:
8686 Class 1 shall consist of real property. Real property shall be
8787 further classified into seven subclasses. Such property shall be
8888 defined by law for the purpose of subclassification and assessed
8989 uniformly as to subclass at the following percentages of value:
9090 (1) Real property used for residential purposes including multi-family
9191 residential real property and real property necessary to
9292 accommodate a residential community of mobile or manufactured
9393 homes including the real property upon which such homes are
9494 located...................................................................................... 11½%
9595 (2) Land devoted to agricultural use which shall be valued upon the
9696 basis of its agricultural income or agricultural productivity pursuant
9797 to section 12 of article 11 of the constitution............................. 30%
9898 (3) Vacant lots.................................................................................. 12%
9999 (4) Real property which is owned and operated by a not-for-profit
100100 organization not subject to federal income taxation pursuant to
101101 section 501 of the federal internal revenue code, and which is
102102 included in this subclass by law................................................. 12%
103103 (5) Public utility real property, except railroad real property which shall
104104 be assessed at the average rate that all other commercial and
105105 industrial property is assessed......................................................33%
106106 (6) Real property used for commercial and industrial purposes and
107107 buildings and other improvements located upon land devoted to
108108 agricultural use........................................................................... 25%
109109 (7) All other urban and rural real property not otherwise specifically
110110 subclassified................................................................................ 30%
111111 Class 2 shall consist of tangible personal property. Such
112112 tangible personal property shall be further classified into six
113113 subclasses, shall be defined by law for the purpose of
114114 subclassification and assessed uniformly as to subclass at the
115115 following percentages of value:
116116 (1) Mobile homes used for residential purposes........................... 11½%
117117 (2) Mineral leasehold interests except oil leasehold interests the average
118118 daily production from which is five barrels or less, and natural gas
119119 leasehold interests the average daily production from which is 100
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163163 mcf or less, which shall be assessed at 25%............................... 30%
164164 (3) Public utility tangible personal property including inventories
165165 thereof, except railroad personal property including inventories
166166 thereof, which shall be assessed at the average rate all other
167167 commercial and industrial property is assessed.......................... 33%
168168 (4) All categories of motor vehicles not defined and specifically valued
169169 and taxed pursuant to law enacted prior to January 1, 1985....... 30%
170170 (5) Commercial and industrial machinery and equipment which, if its
171171 economic life is seven years or more, shall be valued at its retail cost
172172 when new less seven-year straight-line depreciation, or which, if its
173173 economic life is less than seven years, shall be valued at its retail
174174 cost when new less straight-line depreciation over its economic life,
175175 except that, the value so obtained for such property, notwithstanding
176176 its economic life and as long as such property is being used, shall
177177 not be less than 20% of the retail cost when new of such property.....
178178 25%
179179 (6) All other tangible personal property not otherwise specifically
180180 classified..................................................................................... 30%
181181 (b) All property used exclusively for state, county,
182182 municipal, literary, educational, scientific, religious, benevolent
183183 and charitable purposes, farm machinery and equipment,
184184 merchants' and manufacturers' inventories, other than public
185185 utility inventories included in subclass (3) of class 2, livestock,
186186 and all household goods and personal effects not used for the
187187 production of income, shall be exempted from property
188188 taxation."
189189 Sec. 2. The following statement shall be printed on the ballot with
190190 the amendment as a whole:
191191 "Explanatory statement. This amendment would limit annual
192192 valuation increases to 3% for real property for purposes of
193193 property taxation except when the property includes new
194194 construction or improvements have been made to the
195195 property, the class or subclass of the property changes, the
196196 property becomes disqualified from exemption, the property
197197 is first listed as escaped or omitted property or the legal
198198 description of the property changes.
199199 "A vote for this proposition would limit annual valuation
200200 increases to 3% for real property except when the property
201201 includes new construction or improvements have been made
202202 to the property, the class or subclass of the property changes,
203203 the property becomes disqualified from exemption, the
204204 property is first listed as escaped or omitted property or the
205205 legal description of the property changes. The amendment
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249249 would also authorize the legislature to define new
250250 construction or improvements and to enact such other
251251 legislation as is necessary to administer the provision.
252252 "A vote against this proposition would provide no change to the
253253 Kansas constitution."
254254 Sec. 3. This resolution, if approved by two-thirds of the members
255255 elected (or appointed) and qualified to the Senate and two-thirds of the
256256 members elected (or appointed) and qualified to the House of
257257 Representatives, shall be entered on the journals, together with the yeas
258258 and nays. The secretary of state shall cause this resolution to be published
259259 as provided by law and shall cause the proposed amendment to be
260260 submitted to the electors of the state at the general election in November
261261 in the year 2024, unless a special election is called at a sooner date by
262262 concurrent resolution of the legislature, in which case it shall be
263263 submitted to the electors of the state at the special election.
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