| 1 | 1 | | Session of 2025 |
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| 2 | 2 | | HOUSE BILL No. 2011 |
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| 3 | 3 | | By Committee on Taxation |
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| 4 | 4 | | Requested by Representative A. Smith |
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| 5 | 5 | | 1-15 |
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| 6 | 6 | | AN ACT concerning taxation; relating to property tax; decreasing the rate |
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| 7 | 7 | | of ad valorem tax imposed by a school district; amending K.S.A. 2024 |
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| 8 | 8 | | Supp. 72-5142 and repealing the existing section. |
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| 9 | 9 | | Be it enacted by the Legislature of the State of Kansas: |
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| 10 | 10 | | Section 1. K.S.A. 2024 Supp. 72-5142 is hereby amended to read as |
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| 11 | 11 | | follows: 72-5142. (a) The board of education of each school district shall |
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| 12 | 12 | | levy an ad valorem tax upon the taxable tangible property of the school |
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| 13 | 13 | | district in the school years specified in subsection (b) for the purpose of: |
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| 14 | 14 | | (1) Financing that portion of the school district's general fund budget |
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| 15 | 15 | | that is not financed from any other source provided by law; |
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| 16 | 16 | | (2) paying a portion of the costs of operating and maintaining public |
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| 17 | 17 | | schools in partial fulfillment of the constitutional obligation of the |
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| 18 | 18 | | legislature to finance the educational interests of the state; and |
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| 19 | 19 | | (3) with respect to any redevelopment school district established prior |
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| 20 | 20 | | to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto, |
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| 21 | 21 | | paying a portion of the principal and interest on bonds issued by cities |
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| 22 | 22 | | under authority of K.S.A. 12-1774, and amendments thereto, for the |
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| 23 | 23 | | financing of redevelopment projects upon property located within the |
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| 24 | 24 | | school district. |
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| 25 | 25 | | (b) The tax required under subsection (a) shall be levied at a rate of |
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| 26 | 26 | | 20: |
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| 27 | 27 | | (1) 18.5 mills in the school years 2023-2024 and 2024-2025 year |
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| 28 | 28 | | 2025-2026; and |
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| 29 | 29 | | (2) for the school year 2026-2027, and all school years thereafter, the |
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| 30 | 30 | | rate of tax to be levied shall equal the tax rate for the current school year |
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| 31 | 31 | | that would generate the same property tax revenue as levied for the 2025- |
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| 32 | 32 | | 2026 school year using the current tax year's total assessed valuation. The |
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| 33 | 33 | | director of property valuation shall calculate the tax rate for this annual |
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| 34 | 34 | | adjustment. |
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| 35 | 35 | | (c) The proceeds from the tax levied by a district under authority of |
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| 36 | 36 | | this section, except the proceeds of such tax levied for the purpose |
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| 37 | 37 | | described in subsection (a)(3), shall be remitted to the state treasurer in |
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| 38 | 38 | | accordance with the provisions of K.S.A. 75-4215, and amendments |
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| 39 | 39 | | thereto. Upon receipt of each such remittance, the state treasurer shall |
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| 74 | 74 | | 35 HB 2011 2 |
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| 75 | 75 | | deposit the entire amount in the state treasury to the credit of the state |
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| 76 | 76 | | school district finance fund. |
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| 77 | 77 | | (d) No school district shall proceed under K.S.A. 79-1964, 79-1964a |
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| 78 | 78 | | or 79-1964b, and amendments thereto. |
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| 79 | 79 | | Sec. 2. K.S.A. 2024 Supp. 72-5142 is hereby repealed. |
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| 80 | 80 | | Sec. 3. This act shall take effect and be in force from and after its |
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| 81 | 81 | | publication in the statute book. |
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