Session of 2023
Senate Concurrent Resolution No. 1613
By Senator Holland
12-14
A PROPOSITION to amend section 1 of article 11 of the constitution of
the state of Kansas; relating to property taxation; decreasing the
assessed valuation of property in determining property taxes for real
property used for residential purposes and real property necessary to
accommodate a residential community of mobile or manufactured
homes.
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. 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
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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%:
Commencing January 1, 2025................................................10
1
/2%
Commencing January 1, 2026, and each year thereafter.........9
1
/2%
(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..............11
1
/2%
(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 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
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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 decrease the
assessed valuation in determining property taxes for real
property used for residential purposes and real property
necessary to accommodate a residential community of
mobile or manufactured homes.
"A vote for this proposition would decrease the assessed
valuation in determining property taxes for real property
used for residential purposes and real property necessary to
accommodate a residential community of mobile or
manufactured homes from 11
1
/2% to 10
1
/2% for 2025 and
9
1
/2% for 2026 and each year thereafter.
"A vote against this proposition would continue the assessed
valuation of real property used for residential purposes and
real property necessary to accommodate a residential
community of mobile or manufactured homes at 11
1
/2%."
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 the proposed
amendment shall be submitted to the electors of the state at the special
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