SESSION OF 2025
SUPPLEMENTAL NOTE ON HOUSE CONCURRENT
RESOLUTION NO. 5011
As Amended by House Committee on Taxation
Brief*
HCR 5011, as amended, if adopted by a two-thirds
majority of each chamber of the Kansas Legislature and
approved by voters, would amend the Kansas Constitution to
provide for the taxable value of certain property to be the
lesser of the fair market value of the property or the average
fair market value, as defined by law.
The amendment, which would take effect in tax year
2027, would apply to residential real estate, mobile homes
used as residential property, commercial and industrial real
estate, and buildings and improvements on agricultural land.
The Legislature would be authorized to establish the
number of years to be considered in determining the average
fair market value and to establish valuation adjustments for
new construction or improvements, changes in property use,
changes in the description of property, and property listed as
escaped or omitted property.
The concurrent resolution requires the following
explanatory statement to be printed on the ballot with the text
of the amendment if it is submitted to the voters for their
approval:
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, real
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
https://klrd.gov/ property used for commercial and industrial
purposes and buildings and other
improvements located upon land devoted to
agricultural use pursuant to subclass (6) of
class 1, and tangible personal property
classified as mobile homes used for residential
purposes pursuant to subclass (1) of class 2
based on the lesser of the fair market value or
the average fair market value of that portion.
The amendment would also authorize the
Legislature to establish by law the number of
years in determining the average fair market
value of that 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 real property
upon which such homes are located, real
property used for commercial and industrial
purposes and other improvements located
upon land devoted to agricultural use, and
tangible personal property classified as mobile
homes used for residential purposes based on
the lesser of the fair market value or the
average fair market value of that portion. The
amendment would also authorize the
Legislature to establish by law the number of
years in determining the average fair market
value of that 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.
2- 5011 A vote against this proposition would provide
no change to the Kansas Constitution.
If approved by two-thirds of the Legislature, the text of
the resolution and the yea and nay votes of both the Kansas
House of Representatives and Kansas Senate would be
published in the journals of both chambers.
The concurrent resolution requires the proposed
constitutional amendment to be submitted to voters at a
special election to be called on November 4, 2025, to be held
in conjunction with the general election to be held on that
date.
Background
The concurrent resolution was introduced by the House
Committee on Taxation at the request of Representative A.
Smith.
House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by a representative of the Kansas Policy
Institute and a Shawnee County Commissioner. The
proponents generally stated the proposed amendment would
reduce the volatility of property tax valuations, resulting in
more steady and predictable tax bills for homeowners.
Written-only proponent testimony was provided by a
representative of the Kansas Association of Realtors.
Opponent testimony was provided by a private citizen
who stated the proposed amendment would not resolve
problems with the property valuation system and a specific
valuation growth cap would provide a solution to the
challenges.
3- 5011 Neutral testimony was provided by representatives of
the Kansas Association of School Boards, Kansas Chamber,
Kansas Livestock Association, Kansas Manufactured Housing
Association, and Leavenworth County Board of County
Commissioners and by a Sedgwick County Commissioner.
Written-only neutral testimony was provided by
Representative Fairchild and representatives of Kansas
Action for Children, Kansas Association of Counties, Kansas
County Appraisers Association, Kansas Farm Bureau,
Kansas Grain and Feed Association and Renew Kansas
Biofuels Association, and League of Kansas Municipalities.
No other testimony was provided.
The House Committee amended the concurrent
resolution to include commercial and industrial real property,
improvements to agricultural land, and mobile homes to the
averaging provision.
Taxation; constitutional amendment; property tax; valuation
4- 5011