As Amended by House Committee
Session of 2025
HOUSE BILL No. 2011
By Committee on Taxation
Requested by Representative A. Smith
1-15
AN ACT concerning taxation; relating to property tax; decreasing the rate
of ad valorem tax imposed by a school district; increasing the extent
of exemption for residential property from the statewide school
levy; providing for certain transfers to the state school district
finance fund; amending K.S.A. 2024 Supp. 72-5133a, 72-5142 and
79-201x and repealing the existing section sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 72-5133a is hereby amended to read
as follows: 72-5133a. (a) On August 15, 2024, and each August 15
thereafter, the director of the budget, in consultation with the director
of property valuation, shall certify to the director of accounts and
reports if the:
(1) Exemption provided by K.S.A. 79-201x, and amendments
thereto, is increased from $42,049 for any tax year; or
(2) rate of ad valorem tax levied by a school district pursuant to
K.S.A. 72-5142, and amendments thereto, is decreased from 20 mills.
(b) (1) The director of the budget shall certify to the director of
accounts and reports and shall transfer a copy of such certification to
the director of legislative research the amount of revenue that the:
(A) Increase in the exemption provided by K.S.A. 79-201x, and
amendments thereto, would have generated for the tax year if the
exemption amount was $42,049; and
(B) decrease in the rate of ad valorem tax levied by a school district
pursuant to K.S.A. 72-5142, and amendments thereto, would have
generated for the tax year if the tax rate levied would have been 20 mills.
(2) Upon receipt of such certification, or as soon thereafter as
moneys are available, the director of accounts and reports shall
transfer such certified amount from the state general fund to the state
school district finance fund of the department of education.
Section 1. Sec. 2. K.S.A. 2024 Supp. 72-5142 is hereby amended to
read as follows: 72-5142. (a) The board of education of each school
district shall levy an ad valorem tax upon the taxable tangible property of
the school district in the school years specified in subsection (b) for the
purpose of:
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 HB 2011—Am. by HC 2
(1) Financing that portion of the school district's general fund budget
that is not financed from any other source provided by law;
(2) paying a portion of the costs of operating and maintaining public
schools in partial fulfillment of the constitutional obligation of the
legislature to finance the educational interests of the state; and
(3) with respect to any redevelopment school district established prior
to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto,
paying a portion of the principal and interest on bonds issued by cities
under authority of K.S.A. 12-1774, and amendments thereto, for the
financing of redevelopment projects upon property located within the
school district.
(b) The tax required under subsection (a) shall be levied at a rate of
20:
(1) 18.5 mills in the school years 2023-2024 and 2024-2025 year
2025-2026; and
(2) for the school year 2026-2027, and all school years thereafter, the
rate of tax to be levied shall equal the tax rate for the current school year
that would generate the same property tax revenue as levied for the 2025-
2026 school year using the current tax year's total assessed valuation. The
director of property valuation shall calculate the tax rate for this annual
adjustment.
(c) The proceeds from the tax levied by a district under authority of
this section, except the proceeds of such tax levied for the purpose
described in subsection (a)(3), shall be remitted to the state treasurer in
accordance with the provisions of K.S.A. 75-4215, and amendments
thereto. Upon receipt of each such remittance, the state treasurer shall
deposit the entire amount in the state treasury to the credit of the state
school district finance fund.
(d) No school district shall proceed under K.S.A. 79-1964, 79-1964a
or 79-1964b, and amendments thereto.
Sec. 3. K.S.A. 2024 Supp. 79-201x is hereby amended to read as
follows: 79-201x. For taxable year 2024 2026, and all taxable years
thereafter, the following described property, to the extent herein
specified, shall be and is hereby exempt from the property tax levied
pursuant to the provisions of K.S.A. 72-5142, and amendments
thereto: Property used for residential purposes to the extent of $75,000
$100,000 of its appraised valuation.
Sec. 2. 4. K.S.A. 2024 Supp. 72-5133a, 72-5142 is and 79-201x are
hereby repealed.
Sec. 3. 5. This act shall take effect and be in force from and after its
publication in the statute book.
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