Session of 2023
Senate Concurrent Resolution No. 1610
By Committee on Assessment and Taxation
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A PROPOSITION to amend section 1 of article 11 of the constitution of
the state of Kansas; relating to property taxation; limiting valuation
increases for real property.
Be it resolved by the Legislature of the State of Kansas, two-thirds of the
members elected (or appointed) and qualified to the Senate and two-
thirds of the members elected (or appointed) and qualified to the
House of Representatives concurring therein:
Section 1. The following proposition to amend the constitution of
the state of Kansas shall be submitted to the qualified electors of the state
for their approval or rejection: Section 1 of article 11 of the constitution
of the state of Kansas is hereby amended to read as follows:
"§ 1. System of taxation; classification; exemption. (a) The
provisions of this subsection shall govern the assessment and
taxation of property on and after January 1, 2013 2025, and each
year thereafter. Except as otherwise hereinafter specifically
provided, the legislature shall provide for a uniform and equal
basis of valuation and rate of taxation of all property subject to
taxation. The legislature may provide for the classification and the
taxation uniformly as to class of recreational vehicles and
watercraft, as defined by the legislature, or may exempt such class
from property taxation and impose taxes upon another basis in lieu
thereof. The provisions of this subsection shall not be applicable to
the taxation of motor vehicles, except as otherwise hereinafter
specifically provided, mineral products, money, mortgages, notes
and other evidence of debt and grain.
The valuation of any real property shall not increase by
more than 3% in any taxable year except when:
(1) The property includes new construction or
improvements have been made to the property;
(2) the class or subclass of the property changes for
assessment rate purposes;
(3) the property becomes disqualified from exemption;
(4) the property is first listed as escaped or omitted
property; or
(5) the legal description of the land, lot or parcel changes,
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except that the total valuation of all property affected by a legal
description change shall not exceed the total valuation of the
affected property for the previous year by more than 3%.
The legislature may define new construction or improvements
by law and enact such other legislation as is necessary to
administer this provision.
Property shall be classified into the following classes for the
purpose of assessment and assessed at the percentage of value
prescribed therefor:
Class 1 shall consist of real property. Real property shall be
further classified into seven subclasses. Such property shall be
defined by law for the purpose of subclassification and assessed
uniformly as to subclass at the following percentages of value:
(1) Real property used for residential purposes including multi-family
residential real property and real property necessary to
accommodate a residential community of mobile or manufactured
homes including the real property upon which such homes are
located...................................................................................... 11½%
(2) Land devoted to agricultural use which shall be valued upon the
basis of its agricultural income or agricultural productivity pursuant
to section 12 of article 11 of the constitution............................. 30%
(3) Vacant lots.................................................................................. 12%
(4) Real property which is owned and operated by a not-for-profit
organization not subject to federal income taxation pursuant to
section 501 of the federal internal revenue code, and which is
included in this subclass by law................................................. 12%
(5) Public utility real property, except railroad real property which shall
be assessed at the average rate that all other commercial and
industrial property is assessed......................................................33%
(6) Real property used for commercial and industrial purposes and
buildings and other improvements located upon land devoted to
agricultural use........................................................................... 25%
(7) All other urban and rural real property not otherwise specifically
subclassified................................................................................ 30%
Class 2 shall consist of tangible personal property. Such
tangible personal property shall be further classified into six
subclasses, shall be defined by law for the purpose of
subclassification and assessed uniformly as to subclass at the
following percentages of value:
(1) Mobile homes used for residential purposes........................... 11½%
(2) Mineral leasehold interests except oil leasehold interests the average
daily production from which is five barrels or less, and natural gas
leasehold interests the average daily production from which is 100
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mcf or less, which shall be assessed at 25%............................... 30%
(3) Public utility tangible personal property including inventories
thereof, except railroad personal property including inventories
thereof, which shall be assessed at the average rate all other
commercial and industrial property is assessed.......................... 33%
(4) All categories of motor vehicles not defined and specifically valued
and taxed pursuant to law enacted prior to January 1, 1985....... 30%
(5) Commercial and industrial machinery and equipment which, if its
economic life is seven years or more, shall be valued at its retail cost
when new less seven-year straight-line depreciation, or which, if its
economic life is less than seven years, shall be valued at its retail
cost when new less straight-line depreciation over its economic life,
except that, the value so obtained for such property, notwithstanding
its economic life and as long as such property is being used, shall
not be less than 20% of the retail cost when new of such property.....
25%
(6) All other tangible personal property not otherwise specifically
classified..................................................................................... 30%
(b) All property used exclusively for state, county,
municipal, literary, educational, scientific, religious, benevolent
and charitable purposes, farm machinery and equipment,
merchants' and manufacturers' inventories, other than public
utility inventories included in subclass (3) of class 2, livestock,
and all household goods and personal effects not used for the
production of income, shall be exempted from property
taxation."
Sec. 2. The following statement shall be printed on the ballot with
the amendment as a whole:
"Explanatory statement. This amendment would limit annual
valuation increases to 3% 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% for real property 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
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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."
Sec. 3. This resolution, if approved by two-thirds of the members
elected (or appointed) and qualified to the Senate and two-thirds of the
members elected (or appointed) and qualified to the House of
Representatives, shall be entered on the journals, together with the yeas
and nays. The secretary of state shall cause this resolution to be published
as provided by law and shall cause the proposed amendment to be
submitted to the electors of the state at the general election in November
in the year 2024, unless a special election is called at a sooner date by
concurrent resolution of the legislature, in which case it shall be
submitted to the electors of the state at the special election.
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