Kansas House Bill HB2125

Kansas 2025-2026 Regular Session

• Introduced: 1/28/25
• Refer: 1/28/25
• Report Pass: 2/18/25
• Engrossed: 2/25/25
• Refer: 2/27/25
• Report Pass: 3/13/25
• Enrolled: 4/11/25
• Passed: 4/11/25

Caption

Senate Substitute for HB 2125 by Committee on Assessment and Taxation - Modifying the deadline for mailing property tax statements to taxpayers and the deadline for governing bodies to certify the amount of property tax to be levied to the county clerk, providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget, modifying the content requirements of the revenue neutral rate hearing notice for property tax purposes, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar years 2025 and 2026, prohibiting a filing fee when a previous appeal remains pending before the board of tax appeals and authorizing the continuation of the 20-mill statewide property tax levy for schools.

Impact

The enactment of HB 2125 is expected to have significant implications for local governments in Kansas, as it provides them with a flexible tool for generating additional revenue. By facilitating the imposition of sales taxes through a voter referendum process, the bill empowers counties to fund critical infrastructural improvements, enhance public safety, and promote economic development. The ability to engage voters in decisions on taxation is likely to foster a sense of local governance and accountability, as citizens will have a direct say in funding priorities.

Summary

House Bill 2125 establishes a framework for counties in Kansas to submit questions to voters regarding the imposition of countywide retailers' sales taxes for various purposes, including public infrastructure projects, public safety initiatives, and economic development initiatives. The bill specifies various tax rates that counties may impose and outlines the processes that counties must follow to collect voter approval for these taxes. Each tax is designed to address specific funding needs while allowing local governments to leverage sales tax revenues to support their initiatives.

Contention

Notable points of contention surrounding HB 2125 revolve around concerns about potential tax burdens on residents. Some lawmakers and constituents may express apprehension regarding the increase in sales tax rates, fearing that such taxes could disproportionately affect low-income families. Additionally, there are discussions pertaining to how the apportionment of tax revenue might favor certain counties over others, leading to potential disparities in funding for essential services across more rural or economically challenged areas. As this bill is implemented, ongoing discussions will likely focus on ensuring equitable distribution of tax revenues and safeguarding the interests of vulnerable communities.