Session of 2025
HOUSE BILL No. 2138
By Committee on Education
Requested by Representative Schreiber
1-28
AN ACT concerning education; relating to school districts; authorizing
school districts to levy an annual tax levy of up to two mills for the
purposes of school building safety, security and compliance with the
Americans with disabilities act; including such levy in the capital
outlay state aid determination for school districts; amending K.S.A. 12-
1770a and 72-53,126 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) The board of education of any school district may
make an annual tax levy at a mill rate not to exceed two mills upon the
taxable tangible property in the school district for the purposes of
acquisition, construction, reconstruction, repair, remodeling, additions to,
furnishing, maintaining and equipping of school district property and
equipment necessary for: (1) School safety and security expenses; and (2)
school building expenses to achieve or maintain compliance with the
Americans with disabilities act and, with respect to any redevelopment
district established prior to July 1, 2025, pursuant to K.S.A. 12-1771, and
amendments thereto, for the purpose of paying a portion of the principal
and interest on bonds issued by cities under the authority of K.S.A. 12-
1774, and amendments thereto, for the financing of redevelopment
projects upon property located within the school district. No levy shall be
made under this act until a resolution is adopted by the board of education
in the following form:
Unified School District No. ______,
______________ County, Kansas.
RESOLUTION
Be It Resolved that:
The above-named school board shall be authorized to make an annual
tax levy in an amount not to exceed ______ mills upon the taxable tangible
property in the school district for the purpose of acquisition, construction,
reconstruction, repair, remodeling, additions to, furnishing, maintaining
and equipping of school district property and equipment necessary for
school district purposes, including: (1) School safety and security
expenses; and (2) school building expenses to achieve or maintain
compliance with the Americans with disabilities act and, with respect to
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any redevelopment district established prior to July 1, 2025, pursuant to
K.S.A. 12-1771, and amendments thereto, for the purpose of paying a
portion of the principal and interest on bonds issued by cities under the
authority of K.S.A. 12-1774, and amendments thereto, for the financing of
redevelopment projects upon property located within the school district.
The tax levy authorized by this resolution may be made, unless a petition
in opposition to the same, signed by not less than 10% of the qualified
electors of the school district, is filed with the county election officer of
the home county of the school district within 40 calendar days after the last
publication of this resolution. In the event a petition is filed, the county
election officer shall submit the question of whether the tax levy shall be
authorized to the electors in the school district at an election called for that
purpose or at the next general election, as is specified by the board of
education of the above school district.
CERTIFICATE
This is to certify that the above resolution was duly adopted by the
board of education of Unified School District No. ______, ____________
County, Kansas, on the ____ day of _________, ____.
_____________________________
Clerk of the board of education.
(b) All of the blanks in the above resolution shall be appropriately
filled. The blank preceding the word "mills" shall be filled with a specific
number. The resolution shall be published once a week for two consecutive
weeks in a newspaper having general circulation in the school district. If
no petition as specified above is filed in accordance with the provisions of
the resolution, the board of education may make the tax levy specified in
the resolution. If a petition is filed as provided in the resolution, the board
of education may notify the county election officer of the date of an
election to be held to submit the question of whether the tax levy shall be
authorized. If the board of education fails to notify the county election
officer within 60 calendar days after a petition is filed, the resolution shall
be deemed abandoned and no like resolution shall be adopted by the board
of education within the nine months following the first publication of the
resolution.
(c) If any school district is unconditionally authorized to make a
capital outlay tax levy, but the board of education of such school district
chooses, in any year, not to make such tax levy, or chooses to make a
smaller tax levy for such purpose, such board of education may do so. If
the board of education of any school district refrains from making a levy in
any one or more years or refrains from making the full levy that it is
authorized to make under this section, and the resolution adopted
hereunder, the authority of such school district to make a capital outlay tax
levy shall not thereby be extended beyond the original period specified in
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the resolution adopted under this section, nor shall the mill rate of the tax
authorized in any succeeding year be increased thereby.
(d) Whenever an initial resolution has been adopted under this
section, and such resolution specified a lesser mill rate than the rate of two
mills authorized by subsection (a) or a lesser number of years than five,
the board of education of the school district may adopt a second resolution
under the same procedure as is provided in this section, for the initial
resolution and subject to the same conditions and for the same purposes as
provided in this section, and shall be authorized to make such additional
tax levy as is specified in such second resolution for the remainder of the
five years succeeding the adoption of the initial resolution. Any such
second resolution shall be limited in amount as specified in this section
less such amount as has been authorized in the initial resolution, and not to
exceed two mills in any one year. In the event that any such resolution is
so adopted and the tax levy therein specified is approved under, the
amount of bonds that may be issued under K.S.A. 72-53,117, and
amendments thereto, may be increased accordingly.
(e) The board of education of any school district that has made a tax
levy under this section may at any time initiate procedures to renew its
authority to make an annual tax levy in the amount and upon the
conditions and in the manner specified in this section. Except as otherwise
provided by its terms, any initial resolution adopted pursuant to this
section shall remain in full force and effect until such time as a second
resolution becomes effective, at which time the initial resolution shall
become null and void.
(f) (1) No ad valorem tax exemption for real or personal property
granted after July 1, 2025, by the board of tax appeals pursuant to the
provisions of either:
(A) Section 13 of article 11 of the constitution of the state of Kansas;
or
(B) K.S.A. 12-1740 et seq. and 79-201a Second or Twenty-Fourth,
and amendments thereto, for any property purchased with the proceeds of
revenue bonds shall be deemed to exempt any such property from the ad
valorem property tax levied by a school district pursuant to this section.
(2) This subsection shall not apply to exemptions granted by the
board of tax appeals when the associated resolution of intent, letter of
intent or inducement resolution to issue revenue bonds and grant property
tax abatement was approved by any governing body of any city or the
board of commissioners of any county or the public hearing required by
K.S.A. 79-251, and amendments thereto, was conducted prior to July 1,
2025.
(g) As used in this section, "unconditionally authorized to make a
capital outlay tax levy" means that the school district has adopted a
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resolution under this section, has published such resolution and either the
resolution was not protested or it was protested and an election has been
held by which the tax levy specified in the resolution was approved.
New Sec. 2. Each levy of an annual tax pursuant to K.S.A. 72-53,113,
and amendments thereto, and section 1, and amendments thereto, by a
school district shall be considered part of such school district's aggregate
capital outlay levy and shall be included in the determination of such
school district's capital outlay state aid payment and distribution pursuant
to K.S.A. 72-53,126, and amendments thereto.
Sec. 3. K.S.A. 12-1770a is hereby amended to read as follows: 12-
1770a. As used in this act, the following words and phrases shall have the
following meanings unless a different meaning clearly appears from the
content:
(a) "Auto race track facility" means: (1) An auto race track facility
and facilities directly related and necessary to the operation of an auto race
track facility, including, but not limited to, grandstands, suites and viewing
areas, concessions, souvenir facilities, catering facilities, visitor and retail
centers, signage and temporary hospitality facilities,; but excluding (2)
hotels, motels, restaurants and retail facilities, not directly related to or
necessary to the operation of such facility.
(b) "Base year assessed valuation" means the assessed valuation of all
real property within the boundaries of a redevelopment district on the date
the redevelopment district was established.
(c) "Blighted area" means an area which that:
(1) Because of the presence of a majority of the following factors,
substantially impairs or arrests the development and growth of the
municipality or constitutes an economic or social liability or is a menace to
the public health, safety, morals or welfare in its present condition and use:
(A) A substantial number of deteriorated or deteriorating structures;
(B) predominance of defective or inadequate street layout;
(C) unsanitary or unsafe conditions;
(D) deterioration of site improvements;
(E) tax or special assessment delinquency exceeding the fair market
value of the real property;
(F) defective or unusual conditions of title, including, but not limited
to, cloudy or defective titles, multiple or unknown ownership interests to
the property;
(G) improper subdivision or obsolete platting or land uses;
(H) the existence of conditions which that endanger life or property
by fire or other causes; or
(I) conditions which that create economic obsolescence;
(2) has been identified by any state or federal environmental agency
as being environmentally contaminated to an extent that requires a
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remedial investigation;, feasibility study and remediation or other similar
state or federal action;
(3) a majority of the property is a 100-year floodplain area; or
(4) previously was found by resolution of the governing body to be a
slum or a blighted area under K.S.A. 17-4742 et seq., and amendments
thereto.
(d) "Conservation area" means any improved area comprising 15% or
less of the land area within the corporate limits of a city in which where
50% or more of the structures in the area have an age of 35 years or more,
which and such area is not yet blighted, but may become a blighted area
due to the existence of a combination of two or more of the following
factors:
(1) Dilapidation, obsolescence or deterioration of the structures;
(2) illegal use of individual structures;
(3) the presence of structures below minimum code standards;
(4) building abandonment;
(5) excessive vacancies;
(6) overcrowding of structures and community facilities; or
(7) inadequate utilities and infrastructure.
(e) "De minimus" means an amount less than 15% of the land area
within a redevelopment district.
(f) "Developer" means any person, firm, corporation, partnership or
limited liability company, other than a city and other than an agency,
political subdivision or instrumentality of the state or a county when
relating to a bioscience development district.
(g) "Eligible area" means a blighted area, conservation area,
enterprise zone, intermodal transportation area, major tourism area or a
major commercial entertainment and tourism area, bioscience
development area or a building or buildings which that are 65 years of age
or older and any contiguous vacant or condemned lots.
(h) "Enterprise zone" means an area within a city that was designated
as an enterprise zone prior to July 1, 1992, pursuant to K.S.A. 12-17,107
through 12-17,113, and amendments thereto, prior to its repeal and the
conservation, development or redevelopment of the area is necessary to
promote the general and economic welfare of such city.
(i) "Environmental increment" means the increment determined
pursuant to K.S.A. 12-1771a(b), and amendments thereto.
(j) "Environmentally contaminated area" means an area of land
having contaminated groundwater or soil which is deemed
environmentally contaminated by the department of health and
environment or the United States environmental protection agency.
(k) (1) "Feasibility study" means:
(A) A study which that shows whether a redevelopment project's or
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bioscience development project's benefits and tax increment revenue and
other available revenues under K.S.A. 12-1774(a)(1), and amendments
thereto, are expected to exceed or be sufficient to pay for the
redevelopment or bioscience development project costs; and
(B) the effect, if any, the redevelopment project costs or bioscience
development project will have on any outstanding special obligation bonds
payable from the revenues described in K.S.A. 12-1774(a)(1)(D), and
amendments thereto.
(2) For a redevelopment project or bioscience project financed by
bonds payable from revenues described in K.S.A. 12-1774(a)(1)(D), and
amendments thereto, the feasibility study must also include:
(A) A statement of how the taxes obtained from the project will
contribute significantly to the economic development of the jurisdiction in
which where the project is located;
(B) a statement concerning whether a portion of the local sales and
use taxes are pledged to other uses and are unavailable as revenue for the
redevelopment project. If a portion of local sales and use taxes is so
committed, the applicant shall describe the following:
(i) The percentage of sales and use taxes collected that are so
committed; and
(ii) the date or dates on which the local sales and use taxes pledged to
other uses can be pledged for repayment of special obligation bonds;
(C) an anticipated principal and interest payment schedule on the
bonds;
(D) following approval of the redevelopment plan, the feasibility
study shall be supplemented to include a copy of the minutes of the
governing body meeting or meetings of any city whose bonding authority
will be utilized in the project, evidencing that a redevelopment plan has
been created, discussed, and adopted by the city in a regularly scheduled
open public meeting; and
(E) the failure to include all information enumerated in this
subsection in the feasibility study for a redevelopment or bioscience
project shall not affect the validity of bonds issued pursuant to this act.
(l) "Major tourism area" means an area for which the secretary has
made a finding that the capital improvements costing not less than
$100,000,000 will be built in the state to construct an auto race track
facility.
(m) "Real property taxes" means all taxes levied on an ad valorem
basis upon land and improvements thereon, except that "real property
taxes" does not include:
(1) Property taxes levied by school districts pursuant to K.S.A. 72-
5142, and amendments thereto, when relating to a bioscience development
district; and
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(2) property taxes levied by school districts pursuant to K.S.A. 72-
53,113, and amendments thereto, when relating to a bioscience
development district or a redevelopment district established on or after
July 1, 2017; and
(3) property taxes levied by school districts pursuant to section 1,
and amendments thereto, when relating to a bioscience development
district or a redevelopment district established on or after July 1, 2025.
(n) "Redevelopment project area" means an area designated by a city
within a redevelopment district or, if the redevelopment district is
established for an intermodal transportation area, an area designated by a
city within or outside of the redevelopment district.
(o) "Redevelopment project costs" means: (1) Those costs necessary
to implement a redevelopment project plan or a bioscience development
project plan, including costs incurred for:
(A) Acquisition of property within the redevelopment project area;
(B) payment of relocation assistance pursuant to a relocation
assistance plan as provided in K.S.A. 12-1777, and amendments thereto;
(C) site preparation including utility relocations;
(D) sanitary and storm sewers and lift stations;
(E) drainage conduits, channels, levees and river walk canal facilities;
(F) street grading, paving, graveling, macadamizing, curbing,
guttering and surfacing;
(G) street light fixtures, connection and facilities;
(H) underground gas, water, heating and electrical services and
connections located within the public right-of-way;
(I) sidewalks and pedestrian underpasses or overpasses;
(J) drives and driveway approaches located within the public right-of-
way;
(K) water mains and extensions;
(L) plazas and arcades;
(M) major multi-sport athletic complex;
(N) museum facility;
(O) parking facilities including multilevel parking facilities;
(P) landscaping and plantings, fountains, shelters, benches,
sculptures, lighting, decorations and similar amenities;
(Q) related expenses to redevelop and finance the redevelopment
project;
(R) for purposes of an incubator project, such costs shall also include
wet lab equipment, including hoods, lab tables, heavy water equipment
and all such other equipment found to be necessary or appropriate for a
commercial incubator wet lab facility by the city in its resolution
establishing such redevelopment district or a bioscience development
district;
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(S) costs for the acquisition of land for and the construction and
installation of publicly-owned publicly owned infrastructure improvements
which that serve an intermodal transportation area and are located outside
of a redevelopment district; and
(T) costs for infrastructure located outside the redevelopment district
but contiguous to any portion of the redevelopment district, and such
infrastructure is necessary for the implementation of the redevelopment
plan as determined by the city.
(2) "Redevelopment project costs" shalldoes not include:
(A) Costs incurred in connection with the construction of buildings or
other structures to be owned by or leased to a developer, however, the
"redevelopment project costs" shall include includes costs incurred in
connection with the construction of buildings or other structures to be
owned or leased to a developer which that includes an auto race track
facility or a multilevel parking facility.
(B) In addition, for a redevelopment project financed with special
obligation bonds payable from the revenues described in K.S.A. 12-
1774(a)(1)(D), and amendments thereto, "redevelopment project costs"
shalldoes not include:
(i) Fees and commissions paid to developers, real estate agents,
financial advisors or any other consultants who represent the developers or
any other businesses considering locating in or located in a redevelopment
district;
(ii) salaries for local government employees;
(iii) moving expenses for employees of the businesses locating within
the redevelopment district;
(iv) property taxes for businesses that locate in the redevelopment
district;
(v) lobbying costs;
(vi) a bond origination fee charged by the city pursuant to K.S.A. 12-
1742, and amendments thereto;
(vii) any personal property, as defined in K.S.A. 79-102, and
amendments thereto; and
(viii) travel, entertainment and hospitality.
(p) "Redevelopment district" means the specific area declared to be
an eligible area in which where the city may develop one or more
redevelopment projects.
(q) "Redevelopment district plan" or "district plan" means the
preliminary plan that identifies all of the proposed redevelopment project
areas and identifies in a general manner all of the buildings, facilities and
improvements in each that are proposed to be constructed or improved in
each redevelopment project area or, if the redevelopment district is
established for an intermodal transportation area, in or outside of the
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redevelopment district.
(r) "Redevelopment project" means the approved project to
implement a project plan for the development of the established
redevelopment district.
(s) "Redevelopment project plan" means the plan adopted by a
municipality for the development of a redevelopment project or projects
which that conforms with K.S.A. 12-1772, and amendments thereto, in a
redevelopment district.
(t) "Substantial change" means, as applicable, a change wherein the
proposed plan or plans differ substantially from the intended purpose for
which the district plan or project plan was approved.
(u) "Tax increment" means that amount of real property taxes
collected from real property located within the redevelopment district that
is in excess of the amount of real property taxes which is collected from
the base year assessed valuation.
(v) "Taxing subdivision" means the county, city, unified school
district and any other taxing subdivision levying real property taxes, the
territory or jurisdiction of which includes any currently existing or
subsequently created redevelopment district, including a bioscience
development district.
(w) "River walk canal facilities" means a canal and related water
features which that flows through a redevelopment district and facilities
related or contiguous thereto, including, but not limited to, pedestrian
walkways and promenades, landscaping and parking facilities.
(x) "Major commercial entertainment and tourism area" may include,
but not be limited to, a major multi-sport athletic complex.
(y) "Major multi-sport athletic complex" means an athletic complex
that is utilized for the training of athletes, the practice of athletic teams, the
playing of athletic games or the hosting of events. Such project may
include playing fields, parking lots and other developments, including
grandstands, suites and viewing areas, concessions, souvenir facilities,
catering facilities, visitor centers, signage and temporary hospitality
facilities, but excluding hotels, motels, restaurants and retail facilities, not
directly related to or necessary to the operation of such facility.
(z) "Bioscience" means the use of compositions, methods and
organisms in cellular and molecular research, development and
manufacturing processes for such diverse areas as pharmaceuticals,
medical therapeutics, medical diagnostics, medical devices, medical
instruments, biochemistry, microbiology, veterinary medicine, plant
biology, agriculture, industrial environmental and homeland security
applications of bioscience and future developments in the biosciences.
"Bioscience" includes biotechnology and life sciences.
(aa) "Bioscience development area" means an area that:
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(1) Is or shall be owned, operated, or leased by, or otherwise under
the control of the Kansas bioscience authority;
(2) is or shall be used and maintained by a bioscience company; or
(3) includes a bioscience facility.
(bb) "Bioscience development district" means the specific area,
created under K.S.A. 12-1771, and amendments thereto, where one or
more bioscience development projects may be undertaken.
(cc) "Bioscience development project" means an approved project to
implement a project plan in a bioscience development district.
(dd) "Bioscience development project plan" means the plan adopted
by the authority for a bioscience development project pursuant to K.S.A.
12-1772, and amendments thereto, in a bioscience development district.
(ee) "Bioscience facility" means real property and all improvements
thereof used to conduct bioscience research, including, without limitation,
laboratory space, incubator space, office space and any and all facilities
directly related and necessary to the operation of a bioscience facility.
(ff) "Bioscience project area" means an area designated by the
authority within a bioscience development district.
(gg) "Biotechnology" means those fields focusing on technological
developments in such areas as molecular biology, genetic engineering,
genomics, proteomics, physiomics, nanotechnology, biodefense,
biocomputing, bioinformatics and future developments associated with
biotechnology.
(hh) "Board" means the board of directors of the Kansas bioscience
authority.
(ii) "Life sciences" means the areas of medical sciences,
pharmaceutical sciences, biological sciences, zoology, botany, horticulture,
ecology, toxicology, organic chemistry, physical chemistry, physiology and
any future advances associated with life sciences.
(jj) "Revenue increase" means that amount of real property taxes
collected from real property located within the bioscience development
district that is in excess of the amount of real property taxes which is
collected from the base year assessed valuation.
(kk) "Taxpayer" means a person, corporation, limited liability
company, S corporation, partnership, registered limited liability
partnership, foundation, association, nonprofit entity, sole proprietorship,
business trust, group or other entity that is subject to the Kansas income
tax act, K.S.A. 79-3201 et seq., and amendments thereto.
(ll) "Floodplain increment" means the increment determined pursuant
to K.S.A. 12-1771e(b), and amendments thereto.
(mm) "100-year floodplain area" means an area of land existing in a
100-year floodplain as determined by either an engineering study of a
Kansas certified engineer or by the United States federal emergency
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management agency.
(nn) "Major motorsports complex" means a complex in Shawnee
county that is utilized for the hosting of competitions involving motor
vehicles, including, but not limited to, automobiles, motorcycles or other
self-propelled vehicles other than a motorized bicycle or motorized
wheelchair. Such project may include racetracks, all facilities directly
related and necessary to the operation of a motorsports complex,
including, but not limited to, parking lots, grandstands, suites and viewing
areas, concessions, souvenir facilities, catering facilities, visitor and retail
centers, signage and temporary hospitality facilities, but excluding hotels,
motels, restaurants and retail facilities not directly related to or necessary
to the operation of such facility.
(oo) "Intermodal transportation area" means an area of not less than
800 acres to be developed primarily to handle the transfer, storage and
distribution of freight through railway and trucking operations.
(pp) "Museum facility" means a separate newly-constructed newly
constructed museum building and facilities directly related and necessary
to the operation thereof, including gift shops and restaurant facilities, but
excluding hotels, motels, restaurants and retail facilities not directly related
to or necessary to the operation of such facility. The museum facility shall
be owned by the state, a city, county, other political subdivision of the state
or a non-profit nonprofit corporation, shall be managed by the state, a city,
county, other political subdivision of the state or a non-profit nonprofit
corporation and may not be leased to any developer and shall not be
located within any retail or commercial building.
Sec. 4. K.S.A. 72-53,126 is hereby amended to read as follows: 72-
53,126. (a) There is hereby established in the state treasury the school
district capital outlay state aid fund. Such fund shall consist of all moneys
transferred thereto under the provisions of subsection (d).
(b) Each school district that levies a tax pursuant to K.S.A. 72-53,113
et seq., and amendments thereto, or section 1, and amendments thereto,
shall receive payment from the school district capital outlay state aid fund
in an amount determined by the state board of education as provided in
this section.
(c) The state board shall:
(1) Determine the amount of the assessed valuation per student of
each school district in the state for the preceding school year and round
such amount to the nearest $1,000. The rounded amount is the assessed
valuation per student of a school district for the purposes of this
subsection;
(2) determine the median assessed valuation per student of all school
districts;
(3) prepare a schedule of dollar amounts using the amount of the
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median assessed valuation per student of all school districts as the point of
beginning. The schedule of dollar amounts shall range upward in equal
$1,000 intervals from the point of beginning to and including an amount
that is equal to the amount of the assessed valuation per student of the
school district with the highest assessed valuation per student of all school
districts and shall range downward in equal $1,000 intervals from the point
of beginning to and including an amount that is equal to the amount of the
assessed valuation per student of the school district with the lowest
assessed valuation per student of all school districts;
(4) determine a state aid percentage factor for each school district by
assigning a state aid computation percentage to the amount of the median
assessed valuation per student shown on the schedule, decreasing the state
aid computation percentage assigned to the amount of the median assessed
valuation per student by one percentage point for each $1,000 interval
above the amount of the median assessed valuation per student, and
increasing the state aid computation percentage assigned to the amount of
the median assessed valuation per student by one percentage point for each
$1,000 interval below the amount of the median assessed valuation per
student. The state aid percentage factor of a school district is the
percentage assigned to the schedule amount that is equal to the amount of
the assessed valuation per student of the school district, except that the
state aid percentage factor of a school district shall not exceed 100%. The
state aid computation percentage is 25%;
(5) determine the aggregate amount levied by each school district
pursuant to K.S.A. 72-53,113 et seq., and amendments thereto, and section
1, and amendments thereto; and
(6) multiply the amount computed under subsection (c)(5), but not to
exceed eight 10 mills, by the applicable state aid percentage factor. The
resulting product is the amount of payment the school district is to receive
from the school district capital outlay state aid fund in the school year.
(d) The state board shall certify to the director of accounts and reports
the amount of school district capital outlay state aid determined under the
provisions of subsection (c), and an amount equal thereto shall be
transferred by the director from the state general fund to the school district
capital outlay state aid fund for distribution to school districts. All transfers
made in accordance with the provisions of this subsection shall be
considered to be demand transfers from the state general fund.
(e) Payments from the school district capital outlay state aid fund
shall be distributed to school districts at times determined by the state
board of education. The state board of education shall certify to the
director of accounts and reports the amount due each school district, and
the director of accounts and reports shall draw a warrant on the state
treasury payable to the treasurer of the school district. Upon receipt of the
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warrant, the treasurer of the school district shall credit the amount thereof
to the capital outlay fund of the school district to be used for the purposes
of such fund.
Sec. 5. K.S.A. 12-1770a and 72-53,126 are hereby repealed.
Sec. 6. This act shall take effect and be in force from and after its
publication in the statute book.
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