Kansas 2025-2026 Regular Session

Kansas Senate Bill SB35 Compare Versions

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Version 2 (New)

Old	New		Differences
	1	+	Session of 2025
1	2		SENATE BILL No. 35
2		-	AN ACT concerning property taxation; relating to tax levies; discontinuing the state tax
3		-	levies for the Kansas educational building fund and the state institutions building
4		-	fund; providing financing therefor from the state general fund; amending K.S.A. 76-
5		-	6b01, 76-6b02, 76-6b04 and 76-6b11 and K.S.A. 2024 Supp. 76-6b05 and repealing
6		-	the existing sections.
	3	+	By Committee on Assessment and Taxation
	4	+	1-16
	5	+	AN ACT concerning property taxation; relating to tax levies; discontinuing
	6	+	the state tax levies for the Kansas educational building fund and the
	7	+	state institutions building fund; providing financing therefor from the
	8	+	state general fund; amending K.S.A. 76-6b01, 76-6b02, 76-6b04 and
	9	+	76-6b11 and K.S.A. 2024 Supp. 76-6b05 and repealing the existing
	10	+	sections.
7	11		Be it enacted by the Legislature of the State of Kansas:
8		-	Section 1. K.S.A. 76-6b01 is hereby amended to read as follows:
9		-	76-6b01. (a) There is hereby levied an annual permanent state tax in
10		-	the year 2025 a state tax of 1 mill upon all tangible property in this
11		-	state which that is subject to ad valorem taxation. The tax levy shall
12		-	be .6 mill in the year 2003 and 1 mill in the year 2004 and each year
13		-	thereafter until changed by statute. Such tax levy shall be in addition to
14		-	all other state tax levies authorized by law. Such tax levy shall be for
15		-	the use and benefit of the state institutions of higher education. The
16		-	proceeds of such tax levy shall be apportioned in accordance with this
17		-	act.
	12	+	Section 1. K.S.A. 76-6b01 is hereby amended to read as follows: 76-
	13	+	6b01. (a) There is hereby levied an annual permanent state tax in the year
	14	+	2025 a state tax of 1 mill upon all tangible property in this state which that
	15	+	is subject to ad valorem taxation. The tax levy shall be .6 mill in the year
	16	+	2003 and 1 mill in the year 2004 and each year thereafter until changed by
	17	+	statute. Such tax levy shall be in addition to all other state tax levies
	18	+	authorized by law. Such tax levy shall be for the use and benefit of the
	19	+	state institutions of higher education. The proceeds of such tax levy shall
	20	+	be apportioned in accordance with this act.
18	21		(b) The county treasurer of each county shall make the proceeds of
19	22		the tax levy provided for in this section available to the state treasurer
20	23		immediately upon collection. When available the state treasurer shall
21	24		withdraw from each county the proceeds of the taxes raised by such tax
22		-	levy. Upon such withdrawal the state treasurer shall deposit the same in
23		-	~~the~~ state treasury and shall credit the same as provided in K.S.A. 76-
24		-	~~6b02, and~~ amendments thereto.
	25	+	levy. Upon such withdrawal the state treasurer shall deposit the same in the
	26	+	state treasury and shall credit the same as provided in K.S.A. 76-6b02, and
	27	+	amendments thereto.
25	28		Sec. 2. K.S.A. 76-6b02 is hereby amended to read as follows: 76-
26		-	6b02. (a) All moneys received by the state treasurer under K.S.A. 76-
27		-	6b01, and amendments thereto, and pursuant to subsection (c) shall be
28		-	credited to the Kansas educational building fund to be used for the
29		-	construction, reconstruction, equipment and repair of buildings and
30		-	grounds at the state educational institutions under the control and
31		-	supervision of the state board of regents and for payment of debt
32		-	service on revenue bonds issued to finance such projects, all subject to
	29	+	6b02. (a) All moneys received by the state treasurer under K.S.A. 76-6b01,
	30	+	and amendments thereto, and pursuant to subsection (c) shall be credited
	31	+	to the Kansas educational building fund to be used for the construction,
	32	+	reconstruction, equipment and repair of buildings and grounds at the state
	33	+	educational institutions under the control and supervision of the state
	34	+	board of regents and for payment of debt service on revenue bonds issued
	35	+	to finance such projects, all subject to appropriation by the legislature.
	36	+	(b) Subject to any restrictions imposed by appropriation acts, the state
	37	+	board of regents is authorized to pledge funds appropriated to it from the
	38	+	Kansas educational building fund or from any other source and transferred
	39	+	to a special revenue fund of the state board of regents specified by statute
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	76	+	for the payment of debt service on revenue bonds issued for the purposes
	77	+	set forth in subsection (a). Subject to any restrictions imposed by
	78	+	appropriation acts, the state board of regents is also authorized to pledge
	79	+	any funds appropriated to it from the Kansas educational building fund or
	80	+	from any other source and transferred to a special revenue fund of the state
	81	+	board of regents specified by statute as a priority for the payment of debt
	82	+	service on such revenue bonds. Neither the state or the state board of
	83	+	regents shall have the power to pledge the faith and credit or taxing power
	84	+	of the state of Kansas for such purposes and any payment by the state
	85	+	board of regents for such purposes shall be subject to and dependent on
	86	+	appropriations being made from time to time by the legislature. Any
	87	+	obligation of the state board of regents for payment of debt service on
	88	+	revenue bonds and any such revenue bonds issued for the purposes set
	89	+	forth in subsection (a) shall not be considered a debt or obligation of the
	90	+	state for the purpose of section 6 of article 11 of the constitution of the
	91	+	state of Kansas.
	92	+	(c) On July 1, 2026, or as soon thereafter as moneys are available,
	93	+	$50,000,000 shall be transferred by the director of accounts and reports
	94	+	from the state general fund to the Kansas educational building fund. On
	95	+	July 1, 2027, and on July 1 each year thereafter, or as soon thereafter as
	96	+	moneys are available, an amount equal to the amount pursuant to this
	97	+	subsection for the immediately preceding year plus 2% of $50,000,000
	98	+	shall be transferred by the director of accounts and reports from the state
	99	+	general fund to the Kansas educational building fund.
	100	+	Sec. 3. K.S.A. 76-6b04 is hereby amended to read as follows: 76-
	101	+	6b04. (a) There is hereby levied an annual permanent state tax in the year
	102	+	2025 a state tax of 0.5 mill upon all tangible property in this state which
	103	+	that is subject to ad valorem taxation. The tax levy shall be .3 mill in the
	104	+	year 2003 and .5 mill in the year 2004 and each year thereafter until
	105	+	changed by statute. The tax levy shall be in addition to all other state tax
	106	+	levies authorized by law. The tax levy shall be for the use and benefit of
	107	+	state institutions caring for persons who are mentally ill, retarded, visually
	108	+	handicapped, with a handicapping hearing loss or tubercular or state
	109	+	institutions caring for children who are deprived, wayward, miscreant,
	110	+	delinquent, children in need of care or juvenile offenders and who are in
	111	+	need of residential care or treatment, or institutions designed primarily to
	112	+	provide vocational rehabilitation for handicapped persons. As used in this
	113	+	section, "state institutions" shall include, but not be limited to, those
	114	+	institutions under the authority of the commissioner of juvenile justice.
	115	+	The proceeds of such tax levy shall be apportioned in accordance with this
	116	+	act.
	117	+	(b) The county treasurer of each county shall make the proceeds of
	118	+	the tax levy provided for in this section available to the state treasurer
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	162	+	immediately upon collection. When available, the state treasurer shall
	163	+	withdraw from each county the proceeds of the taxes raised by such tax
	164	+	levy. Upon such withdrawal the state treasurer shall deposit the same in the
	165	+	state treasury and shall credit the same as provided in K.S.A. 76-6b05, and
	166	+	amendments thereto.
	167	+	Sec. 4. K.S.A. 2024 Supp. 76-6b05 is hereby amended to read as
	168	+	follows: 76-6b05. (a) All moneys received by the state treasurer under
	169	+	K.S.A. 76-6b04, and amendments thereto, and pursuant to subsection (e)
	170	+	shall be credited to the state institutions building fund, which is hereby
	171	+	created in the state treasury, to be used for the construction, reconstruction,
	172	+	equipment and repair of buildings and grounds at institutions specified in
	173	+	K.S.A. 76-6b04, and amendments thereto, and for payment of debt service
	174	+	on revenue bonds issued to finance such projects, all subject to
33	175		appropriation by the legislature.
34	176		(b) Subject to any restrictions imposed by appropriation acts, the
35		-	state board of regents is authorized to pledge funds appropriated to it
36		-	from the Kansas educational building fund or from any other source
37		-	and transferred to a special revenue fund of the state board of regents
38		-	specified by statute for the payment of debt service on revenue bonds
39		-	issued for the purposes set forth in subsection (a). Subject to any
40		-	restrictions imposed by appropriation acts, the state board of regents is
41		-	also authorized to pledge any funds appropriated to it from the Kansas
42		-	educational building fund or from any other source and transferred to a
43		-	special revenue fund of the state board of regents specified by statute as
44		-	a priority for the payment of debt service on such revenue bonds.
45		-	Neither the state or the state board of regents shall have the power to
46		-	pledge the faith and credit or taxing power of the state of Kansas for
47		-	such purposes and any payment by the state board of regents for such
48		-	purposes shall be subject to and dependent on appropriations being
49		-	made from time to time by the legislature. Any obligation of the state
50		-	board of regents for payment of debt service on revenue bonds and any
51		-	such revenue bonds issued for the purposes set forth in subsection (a)
52		-	shall not be considered a debt or obligation of the state for the purpose
53		-	of section 6 of article 11 of the constitution of the state of Kansas.
54		-	(c) On July 1, 2026, or as soon thereafter as moneys are
55		-	available, $56,000,000 shall be transferred by the director of accounts
56		-	and reports from the state general fund to the Kansas educational
57		-	building fund. On July 1, 2027, and on July 1 each year thereafter, or
58		-	as soon thereafter as moneys are available, an amount equal to the
59		-	amount pursuant to this subsection for the immediately preceding year
60		-	plus a percentage of such amount for the preceding year shall be SENATE BILL No. 35—page 2
61		-	transferred by the director of accounts and reports from the state
62		-	general fund to the Kansas educational building fund. Such percentage
63		-	shall be the average percentage change in statewide taxable valuation
64		-	of all property for the preceding 10 years and shall not be less than
65		-	zero. The director of property valuation, in consultation with the
66		-	director of legislative research and the director of the budget, shall
67		-	determine such percentage and the amount of moneys that are
68		-	authorized to be transferred pursuant to this subsection for such fiscal
69		-	year. On or before February 1, 2027, and on or before February 1 of
70		-	each year thereafter, the director of property valuation shall certify the
71		-	amount of each transfer to the director of accounts and reports and
72		-	transmit a copy of each such certification to the director of legislative
73		-	research and the director of the budget. All transfers made in
74		-	accordance with the provisions of this subsection shall be considered to
75		-	be demand transfers from the state general fund.
76		-	Sec. 3. K.S.A. 76-6b04 is hereby amended to read as follows: 76-
77		-	6b04. (a) There is hereby levied an annual permanent state tax in the
78		-	year 2025 a state tax of 0.5 mill upon all tangible property in this state
79		-	which that is subject to ad valorem taxation. The tax levy shall be .3
80		-	mill in the year 2003 and .5 mill in the year 2004 and each year
81		-	thereafter until changed by statute. The tax levy shall be in addition to
82		-	all other state tax levies authorized by law. The tax levy shall be for the
83		-	use and benefit of state institutions caring for persons who are mentally
84		-	ill, retarded, visually handicapped, with a handicapping hearing loss or
85		-	tubercular or state institutions caring for children who are deprived,
86		-	wayward, miscreant, delinquent, children in need of care or juvenile
87		-	offenders and who are in need of residential care or treatment, or
88		-	institutions designed primarily to provide vocational rehabilitation for
89		-	handicapped persons. As used in this section, "state institutions" shall
90		-	include, but not be limited to, those institutions under the authority of
91		-	the commissioner of juvenile justice. The proceeds of such tax levy
92		-	shall be apportioned in accordance with this act.
93		-	(b) The county treasurer of each county shall make the proceeds of
94		-	the tax levy provided for in this section available to the state treasurer
95		-	immediately upon collection. When available, the state treasurer shall
96		-	withdraw from each county the proceeds of the taxes raised by such tax
97		-	levy. Upon such withdrawal the state treasurer shall deposit the same in
98		-	the state treasury and shall credit the same as provided in K.S.A. 76-
99		-	6b05, and amendments thereto.
100		-	Sec. 4. K.S.A. 2024 Supp. 76-6b05 is hereby amended to read as
101		-	follows: 76-6b05. (a) All moneys received by the state treasurer under
102		-	K.S.A. 76-6b04, and amendments thereto, and pursuant to subsection
103		-	(e) shall be credited to the state institutions building fund, which is
104		-	hereby created in the state treasury, to be used for the construction,
105		-	reconstruction, equipment and repair of buildings and grounds at
106		-	institutions specified in K.S.A. 76-6b04, and amendments thereto, and
107		-	for payment of debt service on revenue bonds issued to finance such
108		-	projects, all subject to appropriation by the legislature.
109		-	(b) Subject to any restrictions imposed by appropriation acts, the
110		-	juvenile justice authority is authorized to pledge funds appropriated to
111		-	it from the state institutions building fund or from any other source and
	177	+	juvenile justice authority is authorized to pledge funds appropriated to it
	178	+	from the state institutions building fund or from any other source and
112	179		transferred to a special revenue fund of the juvenile justice authority
113	180		specified by statute for the payment of debt service on revenue bonds
114	181		issued for the purposes set forth in subsection (a). Subject to any
115		-	restrictions imposed by appropriation acts, the juvenile justice authority
116		-	is also authorized to pledge any funds appropriated to it from the state
	182	+	restrictions imposed by appropriation acts, the juvenile justice authority is
	183	+	also authorized to pledge any funds appropriated to it from the state
117	184		institutions building fund or from any other source and transferred to a
118		-	special revenue fund of the juvenile justice authority specified by
119		-	statute as a priority for the payment of debt service on such revenue SENATE BILL No. 35—page 3
120		-	bonds. Neither the state or the juvenile justice authority shall have the
121		-	power to pledge the faith and credit or taxing power of the state of
122		-	Kansas for such purposes and any payment by the juvenile justice
123		-	authority for such purposes shall be subject to and dependent on
124		-	appropriations being made from time to time by the legislature. Any
125		-	obligation of the juvenile justice authority for payment of debt service
126		-	on revenue bonds and any such revenue bonds issued for the purposes
127		-	set forth in subsection (a) shall not be considered a debt or obligation of
128		-	the state for the purpose of section 6 of article 11 of the constitution of
129		-	the state of Kansas.
	185	+	special revenue fund of the juvenile justice authority specified by statute as
	186	+	a priority for the payment of debt service on such revenue bonds. Neither
	187	+	the state or the juvenile justice authority shall have the power to pledge the
	188	+	faith and credit or taxing power of the state of Kansas for such purposes
	189	+	and any payment by the juvenile justice authority for such purposes shall
	190	+	be subject to and dependent on appropriations being made from time to
	191	+	time by the legislature. Any obligation of the juvenile justice authority for
	192	+	payment of debt service on revenue bonds and any such revenue bonds
	193	+	issued for the purposes set forth in subsection (a) shall not be considered a
	194	+	debt or obligation of the state for the purpose of section 6 of article 11 of
	195	+	the constitution of the state of Kansas.
130	196		(c) Subject to any restrictions imposed by appropriation acts, the
131		-	Kansas department for aging and disability services is authorized to
132		-	pledge funds appropriated to it from the state institutions building fund
133		-	or from any other source and transferred to a special revenue fund of
134		-	the Kansas department for aging and disability services specified by
135		-	statute for the payment of debt service on revenue bonds issued for a
136		-	new state security hospital on the Larned state hospital grounds or any
137		-	other capital improvement projects at any other institution or facility of
138		-	the Kansas department for aging and disability services. Subject to any
139		-	restrictions imposed by appropriation acts, the Kansas department for
140		-	aging and disability services is also authorized to pledge any funds
141		-	appropriated to it from the state institutions building fund or from any
142		-	other source and transferred to a special revenue fund of the Kansas
143		-	department for aging and disability services specified by statute as a
144		-	priority for the payment of debt service on such revenue bonds. Neither
145		-	the state or the Kansas department for aging and disability services
146		-	shall have the power to pledge the faith and credit or taxing power of
147		-	the state of Kansas for such purposes and any payment by the Kansas
148		-	department for aging and disability services for such purposes shall be
149		-	subject to and dependent on appropriations being made from time to
150		-	time by the legislature. Any obligation of the Kansas department for
151		-	aging and disability services for payment of debt service on revenue
152		-	bonds and any such revenue bonds issued for a new state security
	197	+	Kansas department for aging and disability services is authorized to pledge
	198	+	funds appropriated to it from the state institutions building fund or from
	199	+	any other source and transferred to a special revenue fund of the Kansas
	200	+	department for aging and disability services specified by statute for the
	201	+	payment of debt service on revenue bonds issued for a new state security
153	202		hospital on the Larned state hospital grounds or any other capital
154	203		improvement projects at any other institution or facility of the Kansas
155		-	department for aging and disability services shall not be considered a
156		-	debt or obligation of the state for the purpose of section 6 of article 11
157		-	of the constitution of the state of Kansas.
	204	+	department for aging and disability services. Subject to any restrictions
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	248	+	imposed by appropriation acts, the Kansas department for aging and
	249	+	disability services is also authorized to pledge any funds appropriated to it
	250	+	from the state institutions building fund or from any other source and
	251	+	transferred to a special revenue fund of the Kansas department for aging
	252	+	and disability services specified by statute as a priority for the payment of
	253	+	debt service on such revenue bonds. Neither the state or the Kansas
	254	+	department for aging and disability services shall have the power to pledge
	255	+	the faith and credit or taxing power of the state of Kansas for such
	256	+	purposes and any payment by the Kansas department for aging and
	257	+	disability services for such purposes shall be subject to and dependent on
	258	+	appropriations being made from time to time by the legislature. Any
	259	+	obligation of the Kansas department for aging and disability services for
	260	+	payment of debt service on revenue bonds and any such revenue bonds
	261	+	issued for a new state security hospital on the Larned state hospital
	262	+	grounds or any other capital improvement projects at any other institution
	263	+	or facility of the Kansas department for aging and disability services shall
	264	+	not be considered a debt or obligation of the state for the purpose of
	265	+	section 6 of article 11 of the constitution of the state of Kansas.
158	266		(d) Subject to any restrictions imposed by appropriation acts, the
159		-	director of the Kansas office of veterans services is authorized to
160		-	pledge funds appropriated to it from the state institutions building fund
161		-	or from any other source and transferred to a special revenue fund of
162		-	the Kansas office of veterans services specified by statute for the
163		-	payment of debt service on revenue bonds issued for veterans' home
164		-	HVAC system replacement. Subject to any restrictions imposed by
165		-	appropriation acts, the director of the Kansas office of veterans services
166		-	is also authorized to pledge any funds appropriated to it from the state
167		-	institutions building fund or from any other source and transferred to a
168		-	special revenue fund of the Kansas office of veterans services specified
169		-	by statute as a priority for the payment of debt service on such revenue
170		-	bonds. Neither the state nor the director of the Kansas office of veterans
171		-	services shall have the power to pledge the faith and credit or taxing
172		-	power of the state of Kansas for such purposes and any payment by the
173		-	Kansas office of veterans services for such purposes shall be subject to
174		-	and dependent on appropriations being made from time to time by the
175		-	legislature. Any obligation of the Kansas office of veterans services for
176		-	payment of debt service on revenue bonds and any such revenue bonds
177		-	issued for veterans' home HVAC system replacement shall not be
178		-	considered a debt or obligation of the state for the purpose of section 6 SENATE BILL No. 35—page 4
179		-	of article 11 of the constitution of the state of Kansas.
180		-	(e) On July 1, 2026, or as soon thereafter as moneys are
181		-	available, $25,000,000 shall be transferred by the director of accounts
182		-	and reports from the state general fund to the state institutions building
183		-	fund. On July 1, 2027, and on July 1 each year thereafter, or as soon
184		-	thereafter as moneys are available, an amount equal to the amount
185		-	pursuant to this subsection for the immediately preceding year plus 2%
186		-	of $25,000,000 shall be transferred by the director of accounts and
187		-	reports from the state general fund to the state institutions building
188		-	fund. All transfers made in accordance with the provisions of this
189		-	subsection shall be considered to be demand transfers from the state
190		-	general fund.
	267	+	director of the Kansas office of veterans services is authorized to pledge
	268	+	funds appropriated to it from the state institutions building fund or from
	269	+	any other source and transferred to a special revenue fund of the Kansas
	270	+	office of veterans services specified by statute for the payment of debt
	271	+	service on revenue bonds issued for veterans' home HVAC system
	272	+	replacement. Subject to any restrictions imposed by appropriation acts, the
	273	+	director of the Kansas office of veterans services is also authorized to
	274	+	pledge any funds appropriated to it from the state institutions building fund
	275	+	or from any other source and transferred to a special revenue fund of the
	276	+	Kansas office of veterans services specified by statute as a priority for the
	277	+	payment of debt service on such revenue bonds. Neither the state nor the
	278	+	director of the Kansas office of veterans services shall have the power to
	279	+	pledge the faith and credit or taxing power of the state of Kansas for such
	280	+	purposes and any payment by the Kansas office of veterans services for
	281	+	such purposes shall be subject to and dependent on appropriations being
	282	+	made from time to time by the legislature. Any obligation of the Kansas
	283	+	office of veterans services for payment of debt service on revenue bonds
	284	+	and any such revenue bonds issued for veterans' home HVAC system
	285	+	replacement shall not be considered a debt or obligation of the state for the
	286	+	purpose of section 6 of article 11 of the constitution of the state of Kansas.
	287	+	(e) On July 1, 2026, or as soon thereafter as moneys are available,
	288	+	$25,000,000 shall be transferred by the director of accounts and reports
	289	+	from the state general fund to the state institutions building fund. On July
	290	+	1, 2027, and on July 1 each year thereafter, or as soon thereafter as
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	334	+	moneys are available, an amount equal to the amount pursuant to this
	335	+	subsection for the immediately preceding year plus 2% of $25,000,000
	336	+	shall be transferred by the director of accounts and reports from the state
	337	+	general fund to the state institutions building fund.
191	338		Sec. 5. K.S.A. 76-6b11 is hereby amended to read as follows: 76-
192		-	6b11. (a) Except as provided in subsection (e), On July 1 of each year,
193		-	~~the~~ director of accounts and reports shall record a debit to the state
194		-	~~treasurer's~~ receivables for the Kansas educational building fund, the
195		-	~~state institutions~~ building fund and the state general fund and shall
196		-	~~record a corresponding~~ credit to each such fund in an amount equal to
197		-	~~95% of the amount credited~~ respectively to each such fund during the
198		-	~~immediately preceding fiscal~~ year, except that such amount shall be
199		-	~~proportionally adjusted with respect~~ to any such fund in any fiscal year
200		-	~~for any change in the tax levy rate for~~ any such fund.
	339	+	6b11. (a) Except as provided in subsection (e), On July 1 of each year, the
	340	+	director of accounts and reports shall record a debit to the state treasurer's
	341	+	receivables for the Kansas educational building fund, the state institutions
	342	+	building fund and the state general fund and shall record a corresponding
	343	+	credit to each such fund in an amount equal to 95% of the amount credited
	344	+	respectively to each such fund during the immediately preceding fiscal
	345	+	year, except that such amount shall be proportionally adjusted with respect
	346	+	to any such fund in any fiscal year for any change in the tax levy rate for
	347	+	any such fund.
201	348		(b) All taxes received by the state treasurer under K.S.A. 76-6b01,
202	349		and 76-6b04 and section 15 [L. 2003, ch. 146, § 15], and amendments
203	350		thereto, and the provisions of section 15 of chapter 146 of the 2003
204		-	Session Laws of Kansas during the current fiscal year shall be
205		-	deposited in the state treasury to the credit of the Kansas educational
206		-	building fund, the state institutions building fund and the state general
207		-	fund, respectively, and shall reduce the amount debited and credited to
208		-	such funds under subsection (a).
209		-	(c) On June 30 of each year, the director of accounts and reports
210		-	shall adjust the amounts debited and credited to the state treasurer's
211		-	receivables and to the Kansas educational building fund, the state
212		-	institutions building fund and the state general fund pursuant to this
213		-	section, to reflect the taxes actually received by the state treasurer and
214		-	deposited during the fiscal year in the state treasury to the credit of each
215		-	such fund.
216		-	(d) The director of accounts and reports shall notify the state
217		-	treasurer of all amounts debited and credited to the Kansas educational
218		-	building fund, the state institutions building fund and the state general
219		-	fund pursuant to this section and all reductions and adjustments thereto
220		-	made pursuant to this section. The state treasurer shall enter all such
221		-	amounts debited and credited and shall make reductions and
222		-	adjustments thereto on the books and records kept and maintained for
223		-	such funds by the state treasurer in accordance with the notice thereof.
	351	+	Session Laws of Kansas during the current fiscal year shall be deposited in
	352	+	the state treasury to the credit of the Kansas educational building fund, the
	353	+	state institutions building fund and the state general fund, respectively, and
	354	+	shall reduce the amount debited and credited to such funds under
	355	+	subsection (a).
	356	+	(c) On June 30 of each year, the director of accounts and reports shall
	357	+	adjust the amounts debited and credited to the state treasurer's receivables
	358	+	and to the Kansas educational building fund, the state institutions building
	359	+	fund and the state general fund pursuant to this section, to reflect the taxes
	360	+	actually received by the state treasurer and deposited during the fiscal year
	361	+	in the state treasury to the credit of each such fund.
	362	+	(d) The director of accounts and reports shall notify the state treasurer
	363	+	of all amounts debited and credited to the Kansas educational building
	364	+	fund, the state institutions building fund and the state general fund
	365	+	pursuant to this section and all reductions and adjustments thereto made
	366	+	pursuant to this section. The state treasurer shall enter all such amounts
	367	+	debited and credited and shall make reductions and adjustments thereto on
	368	+	the books and records kept and maintained for such funds by the state
	369	+	treasurer in accordance with the notice thereof.
224	370		(e) On October 1, 2003, the director of accounts and reports shall
225		-	make such adjustments and amendments as may be required to reflect
226		-	and account for the property tax imposed by K.S.A. 79-2976 as if such
227		-	tax had been in effect on July 1, 2003.The provisions of this section
228		-	shall expire on June 30, 2026.
229		-	Sec. 6. K.S.A. 76-6b01, 76-6b02, 76-6b04 and 76-6b11 and
230		-	K.S.A. 2024 Supp. 76-6b05 are hereby repealed. SENATE BILL No. 35—page 5
	371	+	make such adjustments and amendments as may be required to reflect and
	372	+	account for the property tax imposed by K.S.A. 79-2976 as if such tax had
	373	+	been in effect on July 1, 2003.The provisions of this section shall expire on
	374	+	June 30, 2026.
	375	+	Sec. 6. K.S.A. 76-6b01, 76-6b02, 76-6b04 and 76-6b11 and K.S.A.
	376	+	2024 Supp. 76-6b05 are hereby repealed.
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231	420		Sec. 7. This act shall take effect and be in force from and after its
232	421		publication in the statute book.
233		-	I hereby certify that the above BILL originated in the
234		-	SENATE, and passed that body
235		-	__________________________
236		-	SENATE adopted
237		-	Conference Committee Report ________________
238		-	_________________________
239		-	President of the Senate.
240		-	_________________________
241		-	Secretary of the Senate.
242		-
243		-	Passed the HOUSE
244		-	as amended _________________________
245		-	HOUSE adopted
246		-	Conference Committee Report ________________
247		-	_________________________
248		-	Speaker of the House.
249		-	_________________________
250		-	Chief Clerk of the House.
251		-	APPROVED _____________________________
252		-	_________________________
253		-	Governor.
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