Session of 2025
House Concurrent Resolution No. 5011
By Committee on Taxation
2-7
A PROPOSITION to amend section 1 of article 11 of the constitution of
the state of Kansas; relating to property taxation; valuing residential
real property based on the fair market value or average fair market
value of the residential portion.
Be it resolved by the Legislature of the State of Kansas, two-thirds of the
members elected (or appointed) and qualified to the House of
Representatives and two-thirds of the members elected (or appointed)
and qualified to the Senate 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 2027, 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 taxable valuation of 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, classified for property tax purposes
pursuant to subclass (1) of class 1 shall be determined based on
the lesser of the fair market value or the average fair market value
of the residential portion, as defined by law. The legislature may
provide for and establish by law the number of years in
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determining the average fair market value of the residential
portion and valuation adjustments by law for new construction or
improvements, changes in property use, property that is listed as
escaped or omitted property, changes to the description of the
land, lot or parcel.
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%
(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%
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(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 value real
property used for residential purposes provided under
section 1 of article 11 of the Constitution of the State of
Kansas in subclass (1) of class 1 based on the lesser of the
fair market value or the average fair market value of the
residential portion. The amendment would also authorize the
legislature to establish by law the number of years in
determining the average fair market value of the residential
portion and provide valuation adjustments by law in certain
circumstances.
"A vote for this proposition would value parcels of 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 based on the lesser of the fair market
value or the average fair market value of the residential
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portion. The amendment would also authorize the legislature
to establish by law the number of years in determining the
average fair market value of the residential portion and
provide valuation adjustments for new construction or
improvements, changes in property use, property that is
listed as escaped or omitted property, changes to the
description of the land, lot or parcel and property that lacks
established valuations.
"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 House of Representatives and
two-thirds of the members elected (or appointed) and qualified to the
Senate, 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 a special election, which is hereby called on
November 4, 2025, pursuant to section 1 of article 14 of the constitution
of the state of Kansas, to be held in conjunction with the general election
held on such date.
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