SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE CONCURRENT
RESOLUTION NO. 1611
As Adopted by Senate on Final Action
Brief*
SCR 1611, 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 4 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;
●The legal description of the parcel changes, except
the valuation of all property affected by a legal
description change would not be permitted to
exceed 4 percent of the total valuation of the
affected property of the previous year; or
●Title to the property is transferred, changed, or
conveyed to another person.
____________________
*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 Legislature would be authorized to define “new
construction or improvements” and enact other implementing
legislation.
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 4 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, the legal
description of the property changes, or title to
the property is transferred, changed or
conveyed to another person.
A vote for this proposition would limit annual
valuation increases to 4 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, the
legal description of the property changes, or
title to the property is transferred, changed, or
conveyed to another person. 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.
2- 1611 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.
The resolution requires the proposed constitutional
amendment to 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 Blasi.
Taxation; constitutional amendment; property tax; valuation growth; 4 percent
3- 1611