KS
Kansas House Bill HCR5011

Kansas 2025-2026 Regular Session

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11 Session of 2025
22 House Concurrent Resolution No. 5011
33 By Committee on Taxation
44 2-7
55 A PROPOSITION to amend section 1 of article 11 of the constitution of
66 the state of Kansas; relating to property taxation; valuing residential
77 real property based on the fair market value or average fair market
88 value of the residential portion.
99
1010 Be it resolved by the Legislature of the State of Kansas, two-thirds of the
1111 members elected (or appointed) and qualified to the House of
1212 Representatives and two-thirds of the members elected (or appointed)
1313 and qualified to the Senate concurring therein:
1414 Section 1. The following proposition to amend the constitution of
1515 the state of Kansas shall be submitted to the qualified electors of the state
1616 for their approval or rejection: Section 1 of article 11 of the constitution
1717 of the state of Kansas is hereby amended to read as follows:
1818 "§ 1. System of taxation; classification; exemption. (a) The
1919 provisions of this subsection shall govern the assessment and
2020 taxation of property on and after January 1, 2013 2027, and each
2121 year thereafter. Except as otherwise hereinafter specifically
2222 provided, the legislature shall provide for a uniform and equal
2323 basis of valuation and rate of taxation of all property subject to
2424 taxation. The legislature may provide for the classification and the
2525 taxation uniformly as to class of recreational vehicles and
2626 watercraft, as defined by the legislature, or may exempt such class
2727 from property taxation and impose taxes upon another basis in lieu
2828 thereof. The provisions of this subsection shall not be applicable to
2929 the taxation of motor vehicles, except as otherwise hereinafter
3030 specifically provided, mineral products, money, mortgages, notes
3131 and other evidence of debt and grain.
3232 The taxable valuation of real property used for residential
3333 purposes including multi-family residential real property and real
3434 property necessary to accommodate a residential community of
3535 mobile or manufactured homes including the real property upon
3636 which such homes are located, classified for property tax purposes
3737 pursuant to subclass (1) of class 1 shall be determined based on
3838 the lesser of the fair market value or the average fair market value
3939 of the residential portion, as defined by law. The legislature may
4040 provide for and establish by law the number of years in
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7777 determining the average fair market value of the residential
7878 portion and valuation adjustments by law for new construction or
7979 improvements, changes in property use, property that is listed as
8080 escaped or omitted property, changes to the description of the
8181 land, lot or parcel.
8282 Property shall be classified into the following classes for the
8383 purpose of assessment and assessed at the percentage of value
8484 prescribed therefor:
8585 Class 1 shall consist of real property. Real property shall be
8686 further classified into seven subclasses. Such property shall be
8787 defined by law for the purpose of subclassification and assessed
8888 uniformly as to subclass at the following percentages of value:
8989 (1) Real property used for residential purposes including multi-family
9090 residential real property and real property necessary to
9191 accommodate a residential community of mobile or manufactured
9292 homes including the real property upon which such homes are
9393 located.......................................................................................11
9494 1
9595 /2%
9696 (2) Land devoted to agricultural use which shall be valued upon the
9797 basis of its agricultural income or agricultural productivity pursuant
9898 to section 12 of article 11 of the constitution...............................30%
9999 (3) Vacant lots....................................................................................12%
100100 (4) Real property which is owned and operated by a not-for-profit
101101 organization not subject to federal income taxation pursuant to
102102 section 501 of the federal internal revenue code, and which is
103103 included in this subclass by law...................................................12%
104104 (5) Public utility real property, except railroad real property which shall
105105 be assessed at the average rate that all other commercial and
106106 industrial property is assessed......................................................33%
107107 (6) Real property used for commercial and industrial purposes and
108108 buildings and other improvements located upon land devoted to
109109 agricultural use.............................................................................25%
110110 (7) All other urban and rural real property not otherwise specifically
111111 subclassified..................................................................................30%
112112 Class 2 shall consist of tangible personal property. Such
113113 tangible personal property shall be further classified into six
114114 subclasses, shall be defined by law for the purpose of
115115 subclassification and assessed uniformly as to subclass at the
116116 following percentages of value:
117117 (1) Mobile homes used for residential purposes.............................11
118118 1
119119 /2%
120120 (2) Mineral leasehold interests except oil leasehold interests the average
121121 daily production from which is five barrels or less, and natural gas
122122 leasehold interests the average daily production from which is 100
123123 mcf or less, which shall be assessed at 25%.................................30%
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167167 (3) Public utility tangible personal property including inventories
168168 thereof, except railroad personal property including inventories
169169 thereof, which shall be assessed at the average rate all other
170170 commercial and industrial property is assessed............................33%
171171 (4) All categories of motor vehicles not defined and specifically valued
172172 and taxed pursuant to law enacted prior to January 1, 1985.........30%
173173 (5) Commercial and industrial machinery and equipment which, if its
174174 economic life is seven years or more, shall be valued at its retail cost
175175 when new less seven-year straight-line depreciation, or which, if its
176176 economic life is less than seven years, shall be valued at its retail
177177 cost when new less straight-line depreciation over its economic life,
178178 except that, the value so obtained for such property, notwithstanding
179179 its economic life and as long as such property is being used, shall
180180 not be less than 20% of the retail cost when new of such property
181181 ......................................................................................................25%
182182 (6) All other tangible personal property not otherwise specifically
183183 classified.......................................................................................30%
184184 (b) All property used exclusively for state, county, municipal,
185185 literary, educational, scientific, religious, benevolent and charitable
186186 purposes, farm machinery and equipment, merchants' and
187187 manufacturers' inventories, other than public utility inventories
188188 included in subclass (3) of class 2, livestock, and all household
189189 goods and personal effects not used for the production of income,
190190 shall be exempted from property taxation."
191191 Sec. 2. The following statement shall be printed on the ballot with
192192 the amendment as a whole:
193193 "Explanatory statement. This amendment would value real
194194 property used for residential purposes provided under
195195 section 1 of article 11 of the Constitution of the State of
196196 Kansas in subclass (1) of class 1 based on the lesser of the
197197 fair market value or the average fair market value of the
198198 residential portion. The amendment would also authorize the
199199 legislature to establish by law the number of years in
200200 determining the average fair market value of the residential
201201 portion and provide valuation adjustments by law in certain
202202 circumstances.
203203 "A vote for this proposition would value parcels of real property
204204 used for residential purposes including multi-family
205205 residential real property and real property necessary to
206206 accommodate a residential community of mobile or
207207 manufactured homes including the real property upon which
208208 such homes are located based on the lesser of the fair market
209209 value or the average fair market value of the residential
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253253 portion. The amendment would also authorize the legislature
254254 to establish by law the number of years in determining the
255255 average fair market value of the residential portion and
256256 provide valuation adjustments for new construction or
257257 improvements, changes in property use, property that is
258258 listed as escaped or omitted property, changes to the
259259 description of the land, lot or parcel and property that lacks
260260 established valuations.
261261 "A vote against this proposition would provide no change to the
262262 Kansas Constitution."
263263 Sec. 3. This resolution, if approved by two-thirds of the members
264264 elected (or appointed) and qualified to the House of Representatives and
265265 two-thirds of the members elected (or appointed) and qualified to the
266266 Senate, shall be entered on the journals, together with the yeas and nays.
267267 The secretary of state shall cause this resolution to be published as
268268 provided by law and shall cause the proposed amendment to be submitted
269269 to the electors of the state at a special election, which is hereby called on
270270 November 4, 2025, pursuant to section 1 of article 14 of the constitution
271271 of the state of Kansas, to be held in conjunction with the general election
272272 held on such date.
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