Special Session of 2024
Senate Concurrent Resolution No. 1604
By Senators Tyson, Baumgardner, Blasi, Claeys, Kerschen, Kloos, Peck, Petersen,
Pittman and Thompson
6-18
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 and for personal property mobile homes
used for residential purposes.
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 final taxable appraised value of real property classified in
any subclass and personal property classified as mobile homes
used for residential purposes shall not increase by more than 4%,
or a lesser percentage as provided by law, 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
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35 SCR 1604 2
assessment rate purposes;
(3) the property becomes disqualified from exemption;
(4) the property is first listed as escaped or omitted property,
or an error is corrected;
(5) the legal description of the land, lot or parcel changes,
except that the total final taxable appraised value of all property
affected by a legal description change shall not exceed the total
final taxable appraised value of the affected property for the
previous year by more than 4%, or a lesser percentage as provided
by law; or
(6) title to the property is transferred, changed or conveyed to
another person or entity.
The legislature may define new construction or improvements
by law and enact other legislation to administer this provision. All
or any portion of the benefits of the valuation limitation may be
portable or transferable under certain circumstances as defined
and provided by state statute.
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%
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43 SCR 1604 3
(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 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 4%, or a lesser percentage as provided
by law, for real property classified in any subclass and
personal property classified as mobile homes used for
residential purposes for purposes of property taxation except
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43 SCR 1604 4
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, an error is corrected, the legal
description of the property changes or title to the property is
transferred, changed or conveyed to another person or entity.
"A vote for this proposition would limit annual valuation
increases to 4%, or a lesser percentage as provided by law,
for real property classified in any subclass and personal
property classified as mobile homes used for residential
purposes 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, an error is
corrected, the legal description of the property changes or
title to the property is transferred, changed or conveyed to
another person or entity. The amendment would authorize
the legislature to define new construction or improvements
and to enact other legislation to administer the provision.
The amendment would also allow for the portability or
transfer of all or any portion of valuation limitation benefits
under certain circumstances as defined and provided by state
statute.
"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.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38