Session of 2025
SENATE BILL No. 73
By Committee on Assessment and Taxation
1-23
AN ACT concerning property taxation; relating to certifications and tax
statements; modifying deadlines for mailing tax statements to taxpayers
and certification of levies to the director of property valuation to be
earlier than the current deadlines; providing for the county clerk's use
of the previous year's budget when a taxing subdivision fails to timely
file its budget; amending K.S.A. 79-1806 and K.S.A. 2024 Supp. 79-
2001 and 79-2930 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-1806 is hereby amended to read as follows: 79-
1806. (a) The county clerk shall, on or before November 15 1 in each year,
transmit to the director of property valuation, on forms to be prepared and
supplied by the director of property valuation, a statement showing the
total amount of taxes, other than motor vehicle taxes collected pursuant to
article 51 of chapter 79 of the Kansas Statutes Annotated, and amendments
thereto, levied in the county for all purposes in such year, and the rate
percent. The director of property valuation shall include the statement in
the director's report to the governor and the legislature. On or before
November 30, the director of property valuation shall transmit to the
director of accounts and reports and to the state treasurer a statement
showing the valuation, levy and amount of tax for state purposes in each
county in the state.
(b) On or before January 15, 1982, and On or before January 15 of
each year thereafter, the county clerk of each county shall report to the
director of property valuation the total amount of taxes levied within the
county upon motor vehicles under the provisions of article 51 of chapter
79 of the Kansas Statutes Annotated, and amendments thereto, and the
total of the taxable values utilized in the computation of such tax.
Sec. 2. K.S.A. 2024 Supp. 79-2001 is hereby amended to read as
follows: 79-2001. (a) As soon as the county treasurer receives the tax roll
of the county, the treasurer shall enter in a column opposite the description
of each tract or parcel of land the amount of unpaid taxes and the date of
unredeemed sales, if any, for previous years on such land. The treasurer
shall cause a notice to be published in the official county paper once each
week for three consecutive weeks, stating in the notice the amount of taxes
charged for state, county, township, school, city or other purposes for that
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year, on each $1,000 of valuation.
(b) Each year after receipt of the tax roll from the county clerk and
before December 15 1, the treasurer shall mail to each taxpayer, as shown
by the rolls, a tax statement which indicates the taxing unit, assessed value
of real and personal property, the mill levy and tax due. In addition, with
respect to land devoted to agricultural use, such statement shall indicate
the acreage and description of each parcel of such land. The tax statement
shall also indicate separately each parcel of real property which is
separately classified for property tax purposes. The county appraiser shall
provide the information necessary for the county treasurer to comply with
the provisions of this section. The tax statement also may include the
intangible tax due the county. All items may be on one statement or may
be shown on separate statements and may be on a form prescribed by the
county treasurer. The statement shall be mailed to the last known address
of the taxpayer or to a designee authorized by the taxpayer to accept the
tax statement, if the designee has an interest in receiving the statement.
When any statement is returned to the county treasurer for failure to find
the addressee, the treasurer shall make a diligent effort to find a
forwarding address of the taxpayer and mail the statement to the new
address. All tax statements mailed pursuant to this section shall be mailed
by first-class mail. The requirement for mailing a tax statement shall
extend only to the initial statement required to be mailed in each year and
to any follow-up required by this section. Alternatively, the county
treasurer may transmit the tax statement to the taxpayer by electronic
means if such taxpayer consented to service by electronic means.
(c) After receipt of the tax roll from the county clerk and before
December 15 1, the treasurer shall mail to each taxpayer, as shown by the
tax rolls, a tax information form which indicates the taxing unit, assessed
value of real property for the current and next preceding taxable year, the
mill levy for the current and next preceding taxable year and, in the case of
unified school districts, the mill levy required by K.S.A. 72-5142, and
amendments thereto, shall be separately indicated, the tax due and an
itemization of each taxing unit's mill levy for the current and next
preceding taxable year and the percentage change in the amount of
revenue produced therefrom, if any. In addition, with respect to land
devoted to agricultural use, such form shall indicate the acreage and
description of each parcel of such land. The tax information form shall
also indicate separately each parcel of real property which is separately
classified for property tax purposes. The county appraiser shall provide the
information necessary for the county treasurer to comply with the
provisions of this section. The tax information form may be separate from
the tax statement or a part of the tax statement. The tax information form
shall be in a format prescribed by the director of property valuation. The
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tax information form shall be mailed to the last known address of the
taxpayer. When a tax information form is returned to the county treasurer
for failure to find the addressee, the treasurer shall make a diligent effort to
find a forwarding address of the taxpayer and mail the tax information
form to the new address. All tax information forms mailed pursuant to this
section shall be mailed by first class mail. Alternatively, the county
treasurer may transmit the tax information forms to the taxpayer by
electronic means if such taxpayer consented to service by electronic
means.
Sec. 3. K.S.A. 2024 Supp. 79-2930 is hereby amended to read as
follows: 79-2930. (a) Two copies of the budget certificate giving the
amount of ad valorem tax to be levied and the total amount of the adopted
budget of expenditures by fund, along with itemized budget forms for each
and every fund and proof of publication of the notice of budget hearing
containing the budget summary shall be presented to the county clerk
within the time prescribed by K.S.A. 79-1801, and amendments thereto.
All such budget information shall be filed electronically with the county
clerk. Where action has been taken under any statute to increase the
amount of tax to be levied authorized by law, a statement showing the
increased amount or tax levy rate voted, or a copy of the charter resolution
or ordinance making the change, shall be attached to the budget each year
the change is in effect. If any taxing subdivision does not present or file
such budget information with the county clerk by 5:00 p.m. on October 1,
then the county clerk shall use the previous year's budget information and
amount of ad valorem tax to be levied of such taxing subdivision.
(b) The county clerk shall make any reductions to the ad valorem tax
to be levied, compute the tax levy rates based on the final equalized
assessed valuation, and enter such on the budget certificate before attesting
the budget, except that with regard to levies made under K.S.A. 75-2551,
and amendments thereto, such levies shall be based upon the certified
preliminary abstract of property values submitted to the director of
property valuation pursuant to K.S.A. 79-1604, and amendments thereto.
Beginning in 2022, On or before December 31 each year, a copy of all
budgets for taxing subdivisions of the county, properly attested, shall be
filed with the director of accounts and reports, along with a copy of the tax
levy rate summary. All such budget information shall be filed
electronically with the director of accounts and reports.
(c) Each fund of the adopted budget certified to the county clerk in no
event shall exceed the amount of ad valorem tax to be levied and the
proposed expenditures of such fund in the proposed budget as originally
published. The governing body of each taxing subdivision shall not certify
an amount of ad valorem taxes to be levied that is in excess of any tax levy
rate or amount limitations or any aggregate tax levy limitations. The
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governing bodies, in fixing the amount may take into consideration and
make allowance for the taxes which may not be paid, except that such
allowance, however, shall not exceed by more than 5% the percentage of
delinquency for the preceding tax year.
Sec. 4. K.S.A. 79-1806 and K.S.A. 2024 Supp. 79-2001 and 79-2930
are hereby repealed.
Sec. 5. This act shall take effect and be in force from and after its
publication in the statute book.
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