KS
Kansas Senate Bill SCR1604

Kansas 2024 1st Special Session

Kansas Senate Bill SCR1604 Compare Versions

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11 Special Session of 2024
22 Senate Concurrent Resolution No. 1604
33 By Senators Tyson, Baumgardner, Blasi, Claeys, Kerschen, Kloos, Peck, Petersen,
44 Pittman and Thompson
55 6-18
66 A PROPOSITION to amend section 1 of article 11 of the constitution of
77 the state of Kansas; relating to property taxation; limiting valuation
88 increases for real property and for personal property mobile homes
99 used for residential purposes.
1010
1111 Be it resolved by the Legislature of the State of Kansas, two-thirds of the
1212 members elected (or appointed) and qualified to the Senate and two-
1313 thirds of the members elected (or appointed) and qualified to the
1414 House of Representatives concurring therein:
1515 Section 1. The following proposition to amend the constitution of
1616 the state of Kansas shall be submitted to the qualified electors of the state
1717 for their approval or rejection: Section 1 of article 11 of the constitution
1818 of the state of Kansas is hereby amended to read as follows:
1919 "§ 1. System of taxation; classification; exemption. (a) The
2020 provisions of this subsection shall govern the assessment and
2121 taxation of property on and after January 1, 2013 2025, and each
2222 year thereafter. Except as otherwise hereinafter specifically
2323 provided, the legislature shall provide for a uniform and equal
2424 basis of valuation and rate of taxation of all property subject to
2525 taxation. The legislature may provide for the classification and the
2626 taxation uniformly as to class of recreational vehicles and
2727 watercraft, as defined by the legislature, or may exempt such class
2828 from property taxation and impose taxes upon another basis in lieu
2929 thereof. The provisions of this subsection shall not be applicable to
3030 the taxation of motor vehicles, except as otherwise hereinafter
3131 specifically provided, mineral products, money, mortgages, notes
3232 and other evidence of debt and grain.
3333 The final taxable appraised value of real property classified in
3434 any subclass and personal property classified as mobile homes
3535 used for residential purposes shall not increase by more than 4%,
3636 or a lesser percentage as provided by law, in any taxable year
3737 except when:
3838 (1) The property includes new construction, or improvements
3939 have been made to the property;
4040 (2) the class or subclass of the property changes for
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7676 assessment rate purposes;
7777 (3) the property becomes disqualified from exemption;
7878 (4) the property is first listed as escaped or omitted property,
7979 or an error is corrected;
8080 (5) the legal description of the land, lot or parcel changes,
8181 except that the total final taxable appraised value of all property
8282 affected by a legal description change shall not exceed the total
8383 final taxable appraised value of the affected property for the
8484 previous year by more than 4%, or a lesser percentage as provided
8585 by law; or
8686 (6) title to the property is transferred, changed or conveyed to
8787 another person or entity.
8888 The legislature may define new construction or improvements
8989 by law and enact other legislation to administer this provision. All
9090 or any portion of the benefits of the valuation limitation may be
9191 portable or transferable under certain circumstances as defined
9292 and provided by state statute.
9393 Property shall be classified into the following classes for the
9494 purpose of assessment and assessed at the percentage of value
9595 prescribed therefor:
9696 Class 1 shall consist of real property. Real property shall be
9797 further classified into seven subclasses. Such property shall be
9898 defined by law for the purpose of subclassification and assessed
9999 uniformly as to subclass at the following percentages of value:
100100 (1) Real property used for residential purposes including multi-family
101101 residential real property and real property necessary to
102102 accommodate a residential community of mobile or manufactured
103103 homes including the real property upon which such homes are
104104 located.......................................................................................11
105105 1
106106 /2%
107107 (2) Land devoted to agricultural use which shall be valued upon the
108108 basis of its agricultural income or agricultural productivity pursuant
109109 to section 12 of article 11 of the constitution...............................30%
110110 (3) Vacant lots....................................................................................12%
111111 (4) Real property which is owned and operated by a not-for-profit
112112 organization not subject to federal income taxation pursuant to
113113 section 501 of the federal internal revenue code, and which is
114114 included in this subclass by law...................................................12%
115115 (5) Public utility real property, except railroad real property which shall
116116 be assessed at the average rate that all other commercial and
117117 industrial property is assessed......................................................33%
118118 (6) Real property used for commercial and industrial purposes and
119119 buildings and other improvements located upon land devoted to
120120 agricultural use.............................................................................25%
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164164 (7) All other urban and rural real property not otherwise specifically
165165 subclassified..................................................................................30%
166166 Class 2 shall consist of tangible personal property. Such
167167 tangible personal property shall be further classified into six
168168 subclasses, shall be defined by law for the purpose of
169169 subclassification and assessed uniformly as to subclass at the
170170 following percentages of value:
171171 (1) Mobile homes used for residential purposes..............................11
172172 1
173173 /2%
174174 (2) Mineral leasehold interests except oil leasehold interests the average
175175 daily production from which is five barrels or less, and natural gas
176176 leasehold interests the average daily production from which is 100
177177 mcf or less, which shall be assessed at 25%.................................30%
178178 (3) Public utility tangible personal property including inventories
179179 thereof, except railroad personal property including inventories
180180 thereof, which shall be assessed at the average rate all other
181181 commercial and industrial property is assessed............................33%
182182 (4) All categories of motor vehicles not defined and specifically valued
183183 and taxed pursuant to law enacted prior to January 1, 1985.........30%
184184 (5) Commercial and industrial machinery and equipment which, if its
185185 economic life is seven years or more, shall be valued at its retail cost
186186 when new less seven-year straight-line depreciation, or which, if its
187187 economic life is less than seven years, shall be valued at its retail
188188 cost when new less straight-line depreciation over its economic life,
189189 except that, the value so obtained for such property, notwithstanding
190190 its economic life and as long as such property is being used, shall
191191 not be less than 20% of the retail cost when new of such property
192192 ......................................................................................................25%
193193 (6) All other tangible personal property not otherwise specifically
194194 classified.......................................................................................30%
195195 (b) All property used exclusively for state, county, municipal,
196196 literary, educational, scientific, religious, benevolent and charitable
197197 purposes, farm machinery and equipment, merchants' and
198198 manufacturers' inventories, other than public utility inventories
199199 included in subclass (3) of class 2, livestock, and all household
200200 goods and personal effects not used for the production of income,
201201 shall be exempted from property taxation."
202202 Sec. 2. The following statement shall be printed on the ballot with
203203 the amendment as a whole:
204204 "Explanatory statement. This amendment would limit annual
205205 valuation increases to 4%, or a lesser percentage as provided
206206 by law, for real property classified in any subclass and
207207 personal property classified as mobile homes used for
208208 residential purposes for purposes of property taxation except
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252252 when the property includes new construction or
253253 improvements have been made to the property, the class or
254254 subclass of the property changes, the property becomes
255255 disqualified from exemption, the property is first listed as
256256 escaped or omitted property, an error is corrected, the legal
257257 description of the property changes or title to the property is
258258 transferred, changed or conveyed to another person or entity.
259259 "A vote for this proposition would limit annual valuation
260260 increases to 4%, or a lesser percentage as provided by law,
261261 for real property classified in any subclass and personal
262262 property classified as mobile homes used for residential
263263 purposes except when the property includes new
264264 construction or improvements have been made to the
265265 property, the class or subclass of the property changes, the
266266 property becomes disqualified from exemption, the property
267267 is first listed as escaped or omitted property, an error is
268268 corrected, the legal description of the property changes or
269269 title to the property is transferred, changed or conveyed to
270270 another person or entity. The amendment would authorize
271271 the legislature to define new construction or improvements
272272 and to enact other legislation to administer the provision.
273273 The amendment would also allow for the portability or
274274 transfer of all or any portion of valuation limitation benefits
275275 under certain circumstances as defined and provided by state
276276 statute.
277277 "A vote against this proposition would provide no change to the
278278 Kansas constitution."
279279 Sec. 3. This resolution, if approved by two-thirds of the members
280280 elected (or appointed) and qualified to the Senate and two-thirds of the
281281 members elected (or appointed) and qualified to the House of
282282 Representatives, shall be entered on the journals, together with the yeas
283283 and nays. The secretary of state shall cause this resolution to be published
284284 as provided by law and shall cause the proposed amendment to be
285285 submitted to the electors of the state at the general election in November
286286 in the year 2024, unless a special election is called at a sooner date by
287287 concurrent resolution of the legislature, in which case the proposed
288288 amendment shall be submitted to the electors of the state at the special
289289 election.
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