Session of 2025
Senate Substitute for House Concurrent Resolution No.
5011
By Committee on Assesment and Taxation
3-18
A PROPOSITION to amend section 1 of article 11 of the constitution of
the state of Kansas; relating to property taxation; limiting
valuation increases for real property and for personal property
classified as mobile homes used for residential purposes.
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 2026, 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 final taxable appraised value of real property classified
in any subclass and personal property classified as mobile
homes used for residential purposes shall not increase by more
than 3%, or a lesser percentage as provided by law, in any
taxable year except when:
(1) The property includes new construction or
improvements have been made to the property;
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35 S Sub HCR 5011 2
(2) the class or subclass of the property changes for
assessment rate purposes;
(3) the property becomes disqualified from exemption;
(4) the property is first listed as escaped or omitted
property, or an error is corrected; or
(5) the legal description of the land, lot or parcel changes,
except that the total final taxable appraised value of all property
affected by a legal description change shall not exceed the total
final taxable appraised value of the affected property for the
previous year by more than 3%, or a lesser percentage as
provided by law.
The benefits of the valuation limitation shall remain in place
whenever title to the property is transferred, changed or
conveyed to another person or entity, unless the legislature
enacts provisions that provide for exceptions. For property that
is subject to the valuation limitation, the final taxable appraised
value each year shall be the appraised value of the property
determined as otherwise provided by law without the application
of the valuation limitation provisions or the limited appraised
value of the property determined by the application of the
valuation limitation provisions, whichever is less. For tax year
2026, the final taxable appraised value of such property shall
not increase by more than 3%, or a lesser percentage as
provided by law, as compared to the tax year 2022 appraised
value of such property unless an exception applies. The
legislature may define new construction or improvements by law
and enact other legislation to administer this provision.
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
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43 S Sub HCR 5011 3
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%
(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
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43 S Sub HCR 5011 4
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 limit annual
valuation increases to 3%, or a lesser percentage as provided
by law, for purposes of property taxation for real property
classified in any subclass and personal property classified as
mobile homes used for residential purposes except when the
property includes new construction or improvements have
been made to the property, the class or subclass of the
property changes, the property becomes disqualified from
exemption, the property is first listed as escaped or omitted
property, an error is corrected or the legal description of the
property changes.
"A vote for this proposition would limit annual valuation
increases to 3%, or a lesser percentage as provided by law, for
real property classified in any subclass and personal property
classified as mobile homes used for residential purposes
except when the property includes new construction or
improvements have been made to the property, the class or
subclass of the property changes, the property becomes
disqualified from exemption, the property is first listed as
escaped or omitted property, an error is corrected or the legal
description of the property changes. The amendment would
provide for the benefits of the valuation limitation to remain
in place whenever title to the property is transferred, changed
or conveyed to another person or entity, unless the legislature
enacts provisions that provide for exceptions. The amendment
would clarify that for property subject to the valuation
limitation, the final taxable appraised value each year would
be the appraised value of the property determined without the
application of the valuation limitation provisions or the
limited appraised value of the property determined by the
application of the valuation limitation provisions, whichever
is less. The amendment would also roll back the valuation
starting point to provide that for tax year 2026, the final
taxable appraised value of such property shall not increase by
more than 3%, or a lesser percentage as provided by law, as
compared to the tax year 2022 appraised value of such
property unless an exception applies. The amendment would
authorize the legislature to define new construction or
improvements and enact other legislation to administer the
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43 S Sub HCR 5011 5
provision.
"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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