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