{As Amended by House Committee of the Whole}
{As Amended by Senate Committee of the Whole}
As Amended by Senate Committee
Session of 2025
SENATE BILL No. 35
By Committee on Assessment and Taxation
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AN ACT concerning property taxation; relating to tax levies; discontinuing
the state tax levies for the Kansas educational building fund and the
state institutions building fund; providing financing therefor from the
state general fund {property tax revenues of taxing jurisdictions;
authorizing the use of a protest petition to limit funding of a taxing
jurisdiction by property tax revenues above a certain amount;
establishing the acknowledging stewardship of tax revenue and
appropriations (ASTRA) fund and authorizing certain transfers
from the state general fund to qualifying cities and counties;
requiring reporting by the state treasurer of the cities and counties
that receive transfers; providing for a protest petition notice to be
sent to taxpayers; establishing the protest petition notification costs
fund; eliminating the revenue neutral rate requirements by taxing
subdivisions and the taxpayer notification costs fund; authorizing
the continuation of the 20- mill statewide property tax levy for
schools}; amending K.S.A. 76-6b01, 76-6b02, 76-6b04 and 76-6b11
and K.S.A. 2024 Supp. 76-6b05 {72-5137, 72-5142, 79-1801 and 79-
2929 }and repealing the existing sections{; also repealing K.S.A. 2024
Supp. 79-2988 and 79-2989}.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 76-6b01 is hereby amended to read as follows: 76-
6b01. (a) There is hereby levied an annual permanent state tax in the year
2025 a state tax of 1 mill upon all tangible property in this state which that
is subject to ad valorem taxation. The tax levy shall be .6 mill in the year
2003 and 1 mill in the year 2004 and each year thereafter until changed by
statute. Such tax levy shall be in addition to all other state tax levies
authorized by law. Such tax levy shall be for the use and benefit of the
state institutions of higher education. The proceeds of such tax levy shall
be apportioned in accordance with this act.
(b) The county treasurer of each county shall make the proceeds of
the tax levy provided for in this section available to the state treasurer
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immediately upon collection. When available the state treasurer shall
withdraw from each county the proceeds of the taxes raised by such tax
levy. Upon such withdrawal the state treasurer shall deposit the same in the
state treasury and shall credit the same as provided in K.S.A. 76-6b02 , and
amendments thereto .
Sec. 2. K.S.A. 76-6b02 is hereby amended to read as follows: 76-
6b02. (a) All moneys received by the state treasurer under K.S.A. 76-6b01,
and amendments thereto, and pursuant to subsection (c) shall be credited
to the Kansas educational building fund to be used for the construction,
reconstruction, equipment and repair of buildings and grounds at the state
educational institutions under the control and supervision of the state
board of regents and for payment of debt service on revenue bonds issued
to finance such projects, all subject to appropriation by the legislature.
(b) Subject to any restrictions imposed by appropriation acts, the state
board of regents is authorized to pledge funds appropriated to it from the
Kansas educational building fund or from any other source and transferred
to a special revenue fund of the state board of regents specified by statute
for the payment of debt service on revenue bonds issued for the purposes
set forth in subsection (a). Subject to any restrictions imposed by
appropriation acts, the state board of regents is also authorized to pledge
any funds appropriated to it from the Kansas educational building fund or
from any other source and transferred to a special revenue fund of the state
board of regents specified by statute as a priority for the payment of debt
service on such revenue bonds. Neither the state or the state board of
regents shall have the power to pledge the faith and credit or taxing power
of the state of Kansas for such purposes and any payment by the state
board of regents for such purposes shall be subject to and dependent on
appropriations being made from time to time by the legislature. Any
obligation of the state board of regents for payment of debt service on
revenue bonds and any such revenue bonds issued for the purposes set
forth in subsection (a) shall not be considered a debt or obligation of the
state for the purpose of section 6 of article 11 of the constitution of the
state of Kansas.
(c) On July 1, 2026, or as soon thereafter as moneys are available,
$50,000,000 $56,000,000 shall be transferred by the director of accounts
and reports from the state general fund to the Kansas educational building
fund. On July 1, 2027, and on July 1 each year thereafter, or as soon
thereafter as moneys are available, an amount equal to the amount
pursuant to this subsection for the immediately preceding year plus 2% of
$50,000,000 a percentage of such amount for the preceding year shall be
transferred by the director of accounts and reports from the state general
fund to the Kansas educational building fund. Such percentage shall be
the average percentage change in statewide residential{ taxable}
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valuation of all residential real property for the preceding 10 years and
shall not be less than zero. The director of property valuation, in
consultation with the director of legislative research and the director of
the budget, shall determine such percentage and the amount of moneys
that are authorized to be transferred pursuant to this subsection for such
fiscal year. On or before February 1, 2027, and on or before February 1
of each year thereafter, the director of property valuation shall certify
the amount of each transfer to the director of accounts and reports and
transmit a copy of each such certification to the director of legislative
research and the director of the budget. {All transfers made in
accordance with the provisions of this subsection shall be considered to
be demand transfers from the state general fund.}
Sec. 3. K.S.A. 76-6b04 is hereby amended to read as follows: 76-
6b04. (a) There is hereby levied an annual permanent state tax in the year
2025 a state tax of 0.5 mill upon all tangible property in this state which
that is subject to ad valorem taxation. The tax levy shall be .3 mill in the
year 2003 and .5 mill in the year 2004 and each year thereafter until
changed by statute. The tax levy shall be in addition to all other state tax
levies authorized by law. The tax levy shall be for the use and benefit of
state institutions caring for persons who are mentally ill, retarded, visually
handicapped, with a handicapping hearing loss or tubercular or state
institutions caring for children who are deprived, wayward, miscreant,
delinquent, children in need of care or juvenile offenders and who are in
need of residential care or treatment, or institutions designed primarily to
provide vocational rehabilitation for handicapped persons. As used in this
section, "state institutions" shall include, but not be limited to, those
institutions under the authority of the commissioner of juvenile justice.
The proceeds of such tax levy shall be apportioned in accordance with this
act.
(b) The county treasurer of each county shall make the proceeds of
the tax levy provided for in this section available to the state treasurer
immediately upon collection. When available, the state treasurer shall
withdraw from each county the proceeds of the taxes raised by such tax
levy. Upon such withdrawal the state treasurer shall deposit the same in the
state treasury and shall credit the same as provided in K.S.A. 76-6b05, and
amendments thereto.
Sec. 4. K.S.A. 2024 Supp. 76-6b05 is hereby amended to read as
follows: 76-6b05. (a) All moneys received by the state treasurer under
K.S.A. 76-6b04, and amendments thereto, and pursuant to subsection (e)
shall be credited to the state institutions building fund, which is hereby
created in the state treasury, to be used for the construction, reconstruction,
equipment and repair of buildings and grounds at institutions specified in
K.S.A. 76-6b04, and amendments thereto, and for payment of debt service
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on revenue bonds issued to finance such projects, all subject to
appropriation by the legislature.
(b) Subject to any restrictions imposed by appropriation acts, the
juvenile justice authority is authorized to pledge funds appropriated to it
from the state institutions building fund or from any other source and
transferred to a special revenue fund of the juvenile justice authority
specified by statute for the payment of debt service on revenue bonds
issued for the purposes set forth in subsection (a). Subject to any
restrictions imposed by appropriation acts, the juvenile justice authority is
also authorized to pledge any funds appropriated to it from the state
institutions building fund or from any other source and transferred to a
special revenue fund of the juvenile justice authority specified by statute as
a priority for the payment of debt service on such revenue bonds. Neither
the state or the juvenile justice authority shall have the power to pledge the
faith and credit or taxing power of the state of Kansas for such purposes
and any payment by the juvenile justice authority for such purposes shall
be subject to and dependent on appropriations being made from time to
time by the legislature. Any obligation of the juvenile justice authority for
payment of debt service on revenue bonds and any such revenue bonds
issued for the purposes set forth in subsection (a) shall not be considered a
debt or obligation of the state for the purpose of section 6 of article 11 of
the constitution of the state of Kansas.
(c) Subject to any restrictions imposed by appropriation acts, the
Kansas department for aging and disability services is authorized to pledge
funds appropriated to it from the state institutions building fund or from
any other source and transferred to a special revenue fund of the Kansas
department for aging and disability services specified by statute for the
payment of debt service on revenue bonds issued for a new state security
hospital on the Larned state hospital grounds or any other capital
improvement projects at any other institution or facility of the Kansas
department for aging and disability services. Subject to any restrictions
imposed by appropriation acts, the Kansas department for aging and
disability services is also authorized to pledge any funds appropriated to it
from the state institutions building fund or from any other source and
transferred to a special revenue fund of the Kansas department for aging
and disability services specified by statute as a priority for the payment of
debt service on such revenue bonds. Neither the state or the Kansas
department for aging and disability services shall have the power to pledge
the faith and credit or taxing power of the state of Kansas for such
purposes and any payment by the Kansas department for aging and
disability services for such purposes shall be subject to and dependent on
appropriations being made from time to time by the legislature. Any
obligation of the Kansas department for aging and disability services for
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payment of debt service on revenue bonds and any such revenue bonds
issued for a new state security hospital on the Larned state hospital
grounds or any other capital improvement projects at any other institution
or facility of the Kansas department for aging and disability services shall
not be considered a debt or obligation of the state for the purpose of
section 6 of article 11 of the constitution of the state of Kansas.
(d) Subject to any restrictions imposed by appropriation acts, the
director of the Kansas office of veterans services is authorized to pledge
funds appropriated to it from the state institutions building fund or from
any other source and transferred to a special revenue fund of the Kansas
office of veterans services specified by statute for the payment of debt
service on revenue bonds issued for veterans' home HVAC system
replacement. Subject to any restrictions imposed by appropriation acts, the
director of the Kansas office of veterans services is also authorized to
pledge any funds appropriated to it from the state institutions building fund
or from any other source and transferred to a special revenue fund of the
Kansas office of veterans services specified by statute as a priority for the
payment of debt service on such revenue bonds. Neither the state nor the
director of the Kansas office of veterans services shall have the power to
pledge the faith and credit or taxing power of the state of Kansas for such
purposes and any payment by the Kansas office of veterans services for
such purposes shall be subject to and dependent on appropriations being
made from time to time by the legislature. Any obligation of the Kansas
office of veterans services for payment of debt service on revenue bonds
and any such revenue bonds issued for veterans' home HVAC system
replacement shall not be considered a debt or obligation of the state for the
purpose of section 6 of article 11 of the constitution of the state of Kansas.
(e) On July 1, 2026, or as soon thereafter as moneys are available,
$25,000,000 shall be transferred by the director of accounts and reports
from the state general fund to the state institutions building fund. On July
1, 2027, and on July 1 each year thereafter, or as soon thereafter as
moneys are available, an amount equal to the amount pursuant to this
subsection for the immediately preceding year plus 2% of $25,000,000
shall be transferred by the director of accounts and reports from the state
general fund to the state institutions building fund. {All transfers made in
accordance with the provisions of this subsection shall be considered to
be demand transfers from the state general fund.}
Sec. 5. K.S.A. 76-6b11 is hereby amended to read as follows: 76-
6b11. (a) Except as provided in subsection (e), On July 1 of each year, the
director of accounts and reports shall record a debit to the state treasurer's
receivables for the Kansas educational building fund, the state institutions
building fund and the state general fund and shall record a corresponding
credit to each such fund in an amount equal to 95% of the amount credited
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respectively to each such fund during the immediately preceding fiscal
year, except that such amount shall be proportionally adjusted with respect
to any such fund in any fiscal year for any change in the tax levy rate for
any such fund.
(b) All taxes received by the state treasurer under K.S.A. 76-6b01,
and 76-6b04 and section 15 [L. 2003, ch. 146, § 15], and amendments
thereto, and the provisions of section 15 of chapter 146 of the 2003
Session Laws of Kansas during the current fiscal year shall be deposited in
the state treasury to the credit of the Kansas educational building fund, the
state institutions building fund and the state general fund, respectively, and
shall reduce the amount debited and credited to such funds under
subsection (a).
(c) On June 30 of each year, the director of accounts and reports shall
adjust the amounts debited and credited to the state treasurer's receivables
and to the Kansas educational building fund, the state institutions building
fund and the state general fund pursuant to this section, to reflect the taxes
actually received by the state treasurer and deposited during the fiscal year
in the state treasury to the credit of each such fund.
(d) The director of accounts and reports shall notify the state treasurer
of all amounts debited and credited to the Kansas educational building
fund, the state institutions building fund and the state general fund
pursuant to this section and all reductions and adjustments thereto made
pursuant to this section. The state treasurer shall enter all such amounts
debited and credited and shall make reductions and adjustments thereto on
the books and records kept and maintained for such funds by the state
treasurer in accordance with the notice thereof.
(e) On October 1, 2003, the director of accounts and reports shall
make such adjustments and amendments as may be required to reflect and
account for the property tax imposed by K.S.A. 79-2976 as if such tax had
been in effect on July 1, 2003.The provisions of this section shall expire on
June 30, 2026.
Sec. 6. K.S.A. 76-6b01, 76-6b02, 76-6b04 and 76-6b11 and K.S.A.
2024 Supp. 76-6b05 are hereby repealed.
{New Section 1. (a) (1) The governing body of any taxing
jurisdiction that approves any appropriation or budget that provides
for funding by property tax revenues in excess of the amount provided
in subsection (b) may have such appropriation or budget subject to a
protest petition and a reduction in the amount of property tax
revenues allowed to be levied by the taxing jurisdiction. A protest
petition contesting the increase in property tax revenues for the taxing
jurisdiction may be submitted to the county clerk within 30 days, or
the next business day after if the 30
th
day falls on a weekend or county
holiday, following the date that the governing body of a taxing
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jurisdiction certifies to the county clerk the amount of ad valorem tax
to be levied pursuant to K.S.A. 79-1801, and amendments thereto. If a
taxing jurisdiction fails to timely certify the amount of ad valorem tax
to be levied pursuant to K.S.A. 79-1801, and amendments thereto, the
taxing jurisdiction shall be limited to funding by property tax
revenues at the maximum amount provided in subsection (b).
(2) The county clerk shall notify the county treasurer of all taxing
jurisdictions that approve any appropriation or budget that provides
for funding by property tax revenues in excess of the amount provided
in subsection (b). The county treasurer's office shall post on} {the
county} {website} {and social media, if such website} {or social media}
{exists, and post in the county treasurer's office whether any protest
petitions are available for any taxing jurisdiction within the county.
The county treasurer shall also make available in the county
treasurer's office during business hours a copy of each protest petition
with the signature page in order to obtain signatures. The
requirements set forth in K.S.A. 25-3602, and amendments thereto,
relating to the filing of petitions at one time all in one group and the
petition circulator and signature requirements shall not apply to
protest petitions maintained by a county treasurer.} {The director of
accounts and reports shall design, revise and publish on the website of
the department of administration a standard protest petition form
pursuant to the provisions of this section and K.S.A. 25-3602, and
amendments thereto.} {In the event that a protest petition is signed by
at least 10% of the qualified voters of the votes cast for the office of}
{president of the United States} {at the last general election in such
taxing jurisdiction, and is filed within 30 days with the county clerk of
the county, the taxing jurisdiction shall be limited to funding by
property tax revenues at the maximum amount provided in subsection
(b). Upon the finding that a petition protesting the increase in funding
by property tax revenues was signed by less than the required number
of voters, the taxing jurisdiction shall proceed with the increases in
funding by property tax revenues. The provisions of this subsection
shall not apply in the event the transfer provided in section 2(b), and
amendments thereto, is not provided.
(3) A majority vote of the governing body, by the adoption of a
resolution or ordinance to approve exceeding the funding by property
tax revenues in excess of the amount provided in subsection (b), shall
be required prior to adoption of a proposed budget that will result in
an increase in property tax revenues for the taxing jurisdiction in
excess of the amount provided in subsection (b). Such vote of the
governing body shall be conducted at a public hearing and shall be a
roll call vote. A copy of the resolution or ordinance to approve an
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increase in property tax revenues for the taxing jurisdiction in excess
of the amount provided in subsection (b) and a certified copy of any
roll call vote reporting, at a minimum, the name and vote of each
member of the governing body shall be published on the website of the
department of administration.
(b) A taxing jurisdiction shall be limited in its budget to a total
amount of ad valorem tax to be levied in an amount that is equal to or
less than the total amount of ad valorem tax levied for the preceding
tax year, increased by an amount that is equal to or less than such ad
valorem tax when the following are included:
(1) An increase of not more than the amount of the annual
percentage of consumer price index for all urban consumers in the
midwest region as published by the bureau of labor statistics of the
United States department of labor multiplied by the total amount of
ad valorem tax levied for the preceding tax year;
(2) increased property tax revenues that, in the current year, are
produced and attributable to the taxation of the construction of any
new structures or improvements or the remodeling or renovation of
any existing structures or improvements on real property, excluding
any ordinary maintenance or repair of any existing structures or
improvements on the property. The director of property valuation
shall provide to the state treasurer any information required under
this paragraph; and
(3) increased property tax revenues that are dedicated to paying
off a bond issuance that was approved by a vote of the electors at an
election held on and after July 1, 2025.
(c) The provisions of this section shall not apply to the state of
Kansas or a school district.
(d) (1) The county clerk shall provide a protest petition notice to
each taxpayer with property in taxing jurisdictions that approve any
appropriation or budget that provides for funding by property tax
revenues in excess of the amount provided in subsection (b). The
county clerk shall transmit the notice to each taxpayer by mail
directed to the taxpayer's last known address or by electronic means if
such taxpayer and county clerk have consented in writing to service
by electronic means. The notice shall be in a format prescribed by the
director of accounts and reports. The notice shall include:
(A) An explanation of the protest petition process and
requirements, including, but not limited to, the deadline for
signatures, the physical location of publicly held protest petitions, a
website address where the protest petition form is available and the
results of a successful protest petition;
(B) the taxes levied of all taxing jurisdictions within the county
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for the previous year and the current year;
(C) the difference between previous and current year tax levied
expressed in dollars and percentage; and
(D) a clear and conspicuous identification of the taxing
jurisdictions that approved any appropriation or budget that is
subject to a protest petition pursuant to this section.
(2) In the event that a county clerk incurred costs of printing and
postage that were not reimbursed pursuant to paragraph (3), such
county clerk may seek reimbursement from all taxing jurisdictions
with an appropriation or budget that is subject to a protest petition.
Such costs shall be shared proportionately by all such taxing
jurisdictions that were included on the same notice based on the total
property tax levied by each taxing jurisdiction. Payment of such costs
shall be due to the county clerk by December 31.
(3) (A) For calendar years 2025 and 2026, if a county clerk has
printing or postage costs pursuant to paragraph (1), the county clerk
shall notify and provide documentation of such costs to the secretary
of revenue. The secretary of revenue shall certify the amount of
moneys attributable to such costs and transmit a copy of such
certification to the director of accounts and reports. Upon such receipt
of such certification, the director of accounts and reports shall
transfer an amount of moneys equal to such certified amount from the
state general fund to the protest petition notification costs fund of the
department of revenue. The secretary of revenue shall transmit a copy
of each such certification to the director of legislative research and the
director of the budget.
(B) There is hereby established in the state treasury the protest
petition notification costs fund that shall be administered by the
secretary of revenue. All expenditures from the protest petition
notification costs fund shall be for the purpose of paying county
printing and postage costs pursuant to paragraph (1). All expenditures
from such fund shall be made in accordance with appropriations acts
upon warrants of the director of accounts and reports issued pursuant
to vouchers approved by the secretary of revenue or the secretary's
designee.
New Sec. 2. (a) There is hereby created the acknowledging
stewardship of tax revenue and appropriations (ASTRA) fund. All
moneys transferred or credited to such fund under the provisions of
this act or any other law shall be apportioned and distributed in the
manner provided herein.
(b) On July 15 of each year, or as soon thereafter as moneys are
available, $60,000,000 shall be transferred by the director of accounts
and reports from the state general fund to the acknowledging
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stewardship of tax revenue and appropriations (ASTRA) fund. All
transfers made in accordance with the provisions of this section shall
be considered to be demand transfers from the state general fund.
Commencing with the transfer on July 15, 2026, the amount to be
transferred pursuant to this subsection shall be increased by 2% from
the prior year's transfer.
(c) The state treasurer shall calculate the apportionment for each
county based on the following: (1) 65% of the amount to be
distributed shall be apportioned on the basis of the population figures
of the counties certified to the secretary of state pursuant to K.S.A. 11-
201, and amendments thereto, on July 1 of the preceding year; and (2)
35% of such amount shall be apportioned on the basis of the equalized
assessed tangible valuations on the tax rolls of the counties on
November 1 of the preceding year as certified by the director of
property valuation. The county and each city contained therein, if
eligible pursuant to subsection (d), shall receive a proportion of such
apportionment based on the total assessed valuations used to calculate
such county's and each city's ad valorem property taxes in the
preceding year. The state treasurer shall send notice to every county
and city by August 1 with the maximum amount of ad valorem tax to
be levied to qualify pursuant to section 1(b), and amendments thereto,
and the amount of payment from the acknowledging stewardship of
tax revenue and appropriations (ASTRA) fund. The director of
property valuation shall provide to the state treasurer any information
required under this paragraph.
(d) The director of property valuation shall certify to the state
treasurer on or before November 15, the amount of ad valorem tax to
be levied pursuant to K.S.A. 79-1801, and amendments thereto,
whether the county's or any city's budget provides for a total amount
of ad valorem tax to be levied in an amount that is less than or equal
to the amount of ad valorem tax levied for the preceding year
increased by an amount that is equal to or less than the amount
provided in section 1(b), and amendments thereto.
(e) On or before January 15
th
following the transfer provided in
subsection (b), the state treasurer shall pay the amount specified in
subsection (c) to each eligible county and city. Such funds shall only be
used for services, including, but not limited to, roads and bridges, law
enforcement, elections, public health and safety or any other services
mandated by law.
(f) If it is determined a county or city received payment and was
not entitled to the payment, the county or city shall return or remit
such payment to the state treasurer. Upon receipt of each such
remittance, the state treasurer shall deposit the entire amount in the
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state treasury to the credit of the state general fund.
(g) Any amounts that are not transferred because a city or county
did not comply with the provisions of this act shall be deposited by the
state treasurer in the state treasury to the credit of the state general
fund.
(h) The state treasurer shall provide to the house committee on
taxation and the senate committee on assessment and taxation on or
before January 31 of each year the list of cities and counties that
received a transfer from the acknowledging stewardship of tax
revenue and appropriations (ASTRA) fund and a list of those cities
and counties that did not receive a transfer.}
{Sec. 3. K.S.A. 2024 Supp. 72-5137 is hereby amended to read as
follows: 72-5137. On or before October 10 of each school year, the
clerk or superintendent of each school district shall certify under oath
to the state board a report showing the total enrollment of the school
district by grades maintained in the schools of the school district and
such other reports as the state board may require. Each such report
shall show postsecondary education enrollment, career technical
education enrollment, special education enrollment, bilingual
education enrollment, at-risk student enrollment and virtual school
enrollment in such detail and form as is specified by the state board.
Upon receipt of such reports, the state board shall examine the reports
and if the state board finds any errors in any such report, the state
board shall consult with the school district officer furnishing the
report and make any necessary corrections in the report. On or before
August 25 of each year, each such clerk or superintendent shall also
certify to the state board a copy of the budget adopted by the school
district, except when a school district must conduct a public hearing to
approve exceeding the revenue neutral rate under K.S.A. 2024 Supp. 79-
2988, and amendments thereto, a copy of such budget shall be certified to
the state board on or before September 20.}
{Sec. 4. K.S.A. 2024 Supp. 72-5142 is hereby amended to read as
follows: 72-5142. (a) The board of education of each school district
shall levy an ad valorem tax upon the taxable tangible property of the
school district in the school years specified in subsection (b) for the
purpose of:
(1) Financing that portion of the school district's general fund
budget that is not financed from any other source provided by law;
(2) paying a portion of the costs of operating and maintaining
public schools in partial fulfillment of the constitutional obligation of
the legislature to finance the educational interests of the state; and
(3) with respect to any redevelopment school district established
prior to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments
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thereto, paying a portion of the principal and interest on bonds issued
by cities under authority of K.S.A. 12-1774, and amendments thereto,
for the financing of redevelopment projects upon property located
within the school district.
(b) The tax required under subsection (a) shall be levied at a rate
of 20 mills in the school years 2023-2024 2025-2026 and 2024-2025
2026-2027.
(c) The proceeds from the tax levied by a district under authority
of this section, except the proceeds of such tax levied for the purpose
described in subsection (a)(3), shall be remitted to the state treasurer
in accordance with the provisions of K.S.A. 75-4215, and amendments
thereto. Upon receipt of each such remittance, the state treasurer shall
deposit the entire amount in the state treasury to the credit of the state
school district finance fund.
(d) No school district shall proceed under K.S.A. 79-1964, 79-
1964a or 79-1964b, and amendments thereto.}
{Sec. 5. K.S.A. 2024 Supp. 79-1801 is hereby amended to read as
follows: 79-1801. (a) Except as provided by subsection (b), each year
the governing body of any city, the trustees of any township, the board
of education of any school district and the governing bodies of all
other taxing subdivisions shall certify, on or before August 25, to the
proper county clerk the amount of ad valorem tax to be levied.
Thereupon, the county clerk shall place the tax upon the tax roll of the
county, in the manner prescribed by law, and the tax shall be collected
by the county treasurer. The county treasurer shall distribute the
proceeds of the taxes levied by each taxing subdivision in the manner
provided by K.S.A. 12-1678a, and amendments thereto.
(b) Prior to January 1, 2021, if the governing body of a city or county
must conduct an election for an increase in property tax to fund any
appropriation or budget under K.S.A. 25-433a, and amendments thereto,
the governing body of the city or county shall certify, on or before October
1, to the proper county clerk the amount of ad valorem tax to be levied. On
and after January 1, 2021 2025, if the governing body of a taxing
subdivision must conduct a public hearing to approve exceeding the
revenue neutral rate shall amend such governing body's budget pursuant
to a successful protest petition under K.S.A. 2024 Supp. 79-2988 section
1, and amendments thereto, the governing body of the taxing
subdivision shall certify, on or before October 1, to the proper county
clerk the amount of ad valorem tax to be levied.}
{Sec. 6. K.S.A. 2024 Supp. 79-2929 is hereby amended to read as
follows: 79-2929. Prior to the filing of the adopted budget with the
county clerk, the governing body of each taxing or political
subdivision or municipality shall meet for the purpose of answering
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and hearing objections of taxpayers relating to the proposed budget
and for the purpose of considering amendments to such proposed
budget. The governing body shall give at least 10 days' notice of the
time and place of the meeting by publication in a weekly or daily
newspaper of the county having a general circulation therein. Such
notice shall include the proposed budget and shall set out all essential
items in the budget except such groupings as designated by the
director of accounts and reports on a special publication form
prescribed by the director of accounts and reports and furnished with
the regular budget form. Such form shall also include the revenue neutral
rate as provided in K.S.A. 2024 Supp. 79-2988, and amendments thereto.
The notice of a governing body of any taxing subdivision or
municipality having an annual expenditure of $500 or less shall specify
the time and place of the meeting required by this section but shall not
be required to include the proposed budget of such taxing subdivision
or municipality.}
{Sec. 7. K.S.A. 2024 Supp. 72-5137, 72-5142, 79-1801, 79-2929, 79-
2988 and 79-2989 are hereby repealed.}
Sec. 7. {8.} This act shall take effect and be in force from and after its
publication in the statute book.
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