SESSION OF 2025
SUPPLEMENTAL NOTE ON SENATE SUBSTITUTE FOR
HOUSE CONCURRENT RESOLUTION NO. 5011
As Recommended by Senate Committee on
Assessment and Taxation
Brief*
Senate Sub. for 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 generally limit, for property tax
purposes, the growth of taxable value of any real property or
residential mobile home personal property to 3 percent per
year.
The limit would not apply when:
●The property includes new construction or
improvements have been made;
●The class or subclass of the property changes for
assessment rate purposes;
●The property becomes disqualified from exemption;
●The property is first listed as escaped or omitted
property; or
●The legal description of the parcel changes, except
the valuation of all property affected by a legal
description change would not be permitted to
exceed 3 percent of the total valuation of the
affected property of the previous year.
____________________
*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/ The concurrent resolution specifies the benefits of the
valuation limitation would remain in place when title to the
property is transferred, changed, or conveyed to another
person, unless the Legislature enacts provisions providing for
exceptions.
The concurrent resolution provides for the final taxable
appraised value to be the lesser of the appraised value of the
property determined without the application of the valuation
limitation and the limited appraised value determined by the
application of the valuation limitation. For tax year 2026, the
concurrent resolution provides for the final taxable appraised
value to increase by 3 percent, or a lesser amount provided
by law, relative to the 2022 appraised value of the property,
unless one of the exceptions provided for by the concurrent
resolution applies to the property.
The Legislature would be authorized to define “new
construction or improvements” and enact other implementing
legislation.
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 limit annual valuation
increases to 3 percent for real property for
purposes of property taxation 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, or the legal
description of the property changes.
2- 5011 A vote for this proposition would limit annual
valuation increases to 3 percent for real
property for purposes of property taxation
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, 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 for tax year
2026, the final taxable appraised value of such
property shall not increase by more than 3
percent, 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 to enact
such other legislation as is necessary to
administer the provision.
3- 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 the Kansas Senate would be
published in the journals of both chambers.
The 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 Senate Committee on Assessment and Taxation
amended the concurrent resolution to remove the contents
and insert the contents of SCR 1603, as amended by the
Senate Committee of the Whole. The background for both
concurrent resolutions is provided below.
SCR 5011
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.
4- 5011 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.
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.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by a representative of the Kansas Policy
Institute, who generally stated the proposed amendment
would blunt property tax increases and suggested several
possible changes to the amendment.
Written-only proponent testimony was provided by a
private citizen.
Neutral testimony was provided by representatives of
the Kansas Association of School Boards, Kansas Chamber
5- 5011 of Commerce, and Kansas Livestock Association and a
Leavenworth County Commissioner.
Written-only neutral testimony was provided by
representatives of Kansas Action for Children, Kansas
Association of Counties, Kansas County Appraisers
Association, Kansas Farm Bureau, and League of Kansas
Municipalities.
Opponent testimony was provided by a representative
of the City of Bel Aire, who generally stated the proposed
amendment would have little effect on property taxes and
would confuse citizens regarding property tax expectations.
No other testimony was provided.
SCR 1603
The concurrent resolution was introduced at the request
of Senators Tyson, Alley, Blasi, Bowser, J.R. Claeys, Joseph
Claeys, Erickson, Gossage, Klemp, Kloos, Masterson,
Murphy, Peck, Petersen, Shallenburger, Starnes, Thompson,
and Warren.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by Senator Thompson; representatives of the
City of Basehor, Renew Kansas Biofuels Association, and
Kansas Policy Institute; a Leavenworth County
Commissioner; and a private citizen.
The proponents generally stated increases in property
taxes make it difficult for Kansans to remain in their homes,
that valuation increases result in tax increases for individuals
without requiring notice by local governments, and that the
resolution would limit valuation increases over time.
6- 5011 Written-only proponent testimony was provided by three
private citizens.
Opponent testimony was provided by representatives of
the Kansas Association of Realtors, Kansas Farm Bureau,
and the Kansas Livestock Association. The opponents
generally stated the approach to limiting property tax provided
by the resolution would not result in lower taxes but would
shift the burden of taxes paid between classes of property or
between properties within the same class and that other
approaches are available that would reduce taxes more
effectively and more fairly.
Written-only opponent testimony was provided by a
Douglas County appraiser and representatives of the cities of
Olathe and Overland Park, Kansas Association of School
Boards, Kansas National Education Association, and Kansas
Action for Children.
Neutral testimony was provided by a representative of
the Kansas Chamber, who stated the bill would have the
potential to reduce property taxes for some taxpayers but
other approaches could lower taxes for more taxpayers
without increasing the tax burden for others.
Written-only neutral testimony was provided by Senator
Titus and representatives of the League of Kansas
Municipalities, Kansas Association of Counties, Kansas
County Appraisers Association, an d the Kansas
Manufactured Housing Association.
No other testimony was provided.
The Senate Committee amended the concurrent
resolution to:
●Provide for transferability of the valuation benefit
when the title to the property is transferred,
changed, or conveyed to another person; and
7- 5011 ●Add clarifying language specifying the final taxable
amount would be the lesser of the limited
assessment value or the market value without the
limitation applied.
Senate Committee of the Whole
The Senate Committee of the Whole amended the
concurrent resolution to provide for the 2026 valuation to be
based on growth relative to the 2022 valuation of the
property, unless an exception applies.
Taxation; constitutional amendment; property tax; valuation growth
8- 5011