| 1 | 1 | | Session of 2025 |
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| 2 | 2 | | SENATE BILL No. 280 |
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| 3 | 3 | | By Committee on Assessment and Taxation |
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| 4 | 4 | | 2-26 |
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| 5 | 5 | | AN ACT concerning property tax; relating to levies; requiring elector |
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| 6 | 6 | | approval for any taxing entity to increase its total amount of property |
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| 7 | 7 | | tax to be levied by more than the annual rate of inflation. |
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| 8 | 8 | | Be it enacted by the Legislature of the State of Kansas: |
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| 9 | 9 | | Section 1. (a) On and after January 1, 2026, each year, the approval |
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| 10 | 10 | | by a majority of the qualified electors of the taxing entity voting at an |
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| 11 | 11 | | election called and held thereon shall be required for the governing body |
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| 12 | 12 | | of any taxing entity to increase its total amount of property tax to be levied |
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| 13 | 13 | | by more than the annual rate of inflation, as reflected in the consumer |
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| 14 | 14 | | price index for all urban consumers as reported by the bureau of labor |
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| 15 | 15 | | statistics of the United States department of labor. Any such election shall |
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| 16 | 16 | | be called, noticed and held in the manner provided by K.S.A. 10-120, and |
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| 17 | 17 | | amendments thereto. |
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| 18 | 18 | | (b) Increased property tax revenues that, in the current year, are |
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| 19 | 19 | | produced and attributable to the taxation of the construction of any new |
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| 20 | 20 | | structures or new improvements shall be excluded from the total amount of |
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| 21 | 21 | | property tax to be levied for the current year for purposes of the |
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| 22 | 22 | | calculation of subsection (a). |
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| 23 | 23 | | (c) The provisions of this section shall not apply to the statutorily |
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| 24 | 24 | | prescribed mill rate levies of K.S.A. 72-5142, 76-6b01 and 76-6b04, and |
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| 25 | 25 | | amendments thereto. |
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| 26 | 26 | | Sec. 2. This act shall take effect and be in force from and after its |
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| 27 | 27 | | publication in the statute book. |
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