Session of 2024
Senate Concurrent Resolution No. 1621
By Committee on Assessment and Taxation
3-25
A PROPOSITION to amend section 1 of article 11 of the constitution of
the state of Kansas; relating to property taxation; authorizing the
legislature to limit property tax increases or provide property tax
exemptions for residential property owned by and the principal place
of residence of lawful permanent residents of Kansas who are 62 years
of age or older or disabled.
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, 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 legislature may provide by law to limit tax increases on
residential property that is owned by and the principal place of
residence of a lawful permanent resident of Kansas who is 62
years of age or older or disabled while such property remains
owned by and the principal place of residence of such eligible
person or such eligible person's surviving spouse, or the
legislature may exempt all or any portion of the appraised
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valuation of such property from ad valorem taxation. The
legislature may provide for the transfer of all or any portion of the
amount of a tax limitation or exemption for an eligible person who
establishes a different qualifying property. The legislature may
enact legislation to limit the application of this provision and enact
such other legislation as is necessary to administer any limitation
or exemption pursuant to 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......................................................................................11
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
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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 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 authorize the
legislature to limit property tax increases for residential
property that is owned by and the principal place of
residence of a lawful permanent resident of Kansas who is
62 years of age or older or disabled or to exempt all or any
portion of the appraised valuation of such property from ad
valorem taxation.
"A vote for this proposition would authorize the legislature to
limit property tax increases for residential property that is
owned by and the principal place of residence of a lawful
permanent resident of Kansas who is 62 years of age or older
or disabled while such property remains owned by and the
principal place of residence of such eligible person or such
eligible person's surviving spouse or to exempt all or any
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portion of the appraised valuation of such property from ad
valorem taxation. The amendment would also authorize the
legislature to limit the application of the proposed provision,
and to enact such other legislation as is necessary to
administer any limitation or exemption pursuant to such
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 the proposed
amendment shall be submitted to the electors of the state at the special
election.
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