Kansas 2025-2026 Regular Session

Kansas Senate Bill SB73 Compare Versions

Only one version of the bill is available at this time.

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1	1	Session of 2025
2	2	SENATE BILL No. 73
3	3	By Committee on Assessment and Taxation
4	4	1-23
5	5	AN ACT concerning property taxation; relating to certifications and tax
6	6	statements; modifying deadlines for mailing tax statements to taxpayers
7	7	and certification of levies to the director of property valuation to be
8	8	earlier than the current deadlines; providing for the county clerk's use
9	9	of the previous year's budget when a taxing subdivision fails to timely
10	10	file its budget; amending K.S.A. 79-1806 and K.S.A. 2024 Supp. 79-
11	11	2001 and 79-2930 and repealing the existing sections.
12	12	Be it enacted by the Legislature of the State of Kansas:
13	13	Section 1. K.S.A. 79-1806 is hereby amended to read as follows: 79-
14	14	1806. (a) The county clerk shall, on or before November 15 1 in each year,
15	15	transmit to the director of property valuation, on forms to be prepared and
16	16	supplied by the director of property valuation, a statement showing the
17	17	total amount of taxes, other than motor vehicle taxes collected pursuant to
18	18	article 51 of chapter 79 of the Kansas Statutes Annotated, and amendments
19	19	thereto, levied in the county for all purposes in such year, and the rate
20	20	percent. The director of property valuation shall include the statement in
21	21	the director's report to the governor and the legislature. On or before
22	22	November 30, the director of property valuation shall transmit to the
23	23	director of accounts and reports and to the state treasurer a statement
24	24	showing the valuation, levy and amount of tax for state purposes in each
25	25	county in the state.
26	26	(b) On or before January 15, 1982, and On or before January 15 of
27	27	each year thereafter, the county clerk of each county shall report to the
28	28	director of property valuation the total amount of taxes levied within the
29	29	county upon motor vehicles under the provisions of article 51 of chapter
30	30	79 of the Kansas Statutes Annotated, and amendments thereto, and the
31	31	total of the taxable values utilized in the computation of such tax.
32	32	Sec. 2. K.S.A. 2024 Supp. 79-2001 is hereby amended to read as
33	33	follows: 79-2001. (a) As soon as the county treasurer receives the tax roll
34	34	of the county, the treasurer shall enter in a column opposite the description
35	35	of each tract or parcel of land the amount of unpaid taxes and the date of
36	36	unredeemed sales, if any, for previous years on such land. The treasurer
37	37	shall cause a notice to be published in the official county paper once each
38	38	week for three consecutive weeks, stating in the notice the amount of taxes
39	39	charged for state, county, township, school, city or other purposes for that
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76	76	year, on each $1,000 of valuation.
77	77	(b) Each year after receipt of the tax roll from the county clerk and
78	78	before December 15 1, the treasurer shall mail to each taxpayer, as shown
79	79	by the rolls, a tax statement which indicates the taxing unit, assessed value
80	80	of real and personal property, the mill levy and tax due. In addition, with
81	81	respect to land devoted to agricultural use, such statement shall indicate
82	82	the acreage and description of each parcel of such land. The tax statement
83	83	shall also indicate separately each parcel of real property which is
84	84	separately classified for property tax purposes. The county appraiser shall
85	85	provide the information necessary for the county treasurer to comply with
86	86	the provisions of this section. The tax statement also may include the
87	87	intangible tax due the county. All items may be on one statement or may
88	88	be shown on separate statements and may be on a form prescribed by the
89	89	county treasurer. The statement shall be mailed to the last known address
90	90	of the taxpayer or to a designee authorized by the taxpayer to accept the
91	91	tax statement, if the designee has an interest in receiving the statement.
92	92	When any statement is returned to the county treasurer for failure to find
93	93	the addressee, the treasurer shall make a diligent effort to find a
94	94	forwarding address of the taxpayer and mail the statement to the new
95	95	address. All tax statements mailed pursuant to this section shall be mailed
96	96	by first-class mail. The requirement for mailing a tax statement shall
97	97	extend only to the initial statement required to be mailed in each year and
98	98	to any follow-up required by this section. Alternatively, the county
99	99	treasurer may transmit the tax statement to the taxpayer by electronic
100	100	means if such taxpayer consented to service by electronic means.
101	101	(c) After receipt of the tax roll from the county clerk and before
102	102	December 15 1, the treasurer shall mail to each taxpayer, as shown by the
103	103	tax rolls, a tax information form which indicates the taxing unit, assessed
104	104	value of real property for the current and next preceding taxable year, the
105	105	mill levy for the current and next preceding taxable year and, in the case of
106	106	unified school districts, the mill levy required by K.S.A. 72-5142, and
107	107	amendments thereto, shall be separately indicated, the tax due and an
108	108	itemization of each taxing unit's mill levy for the current and next
109	109	preceding taxable year and the percentage change in the amount of
110	110	revenue produced therefrom, if any. In addition, with respect to land
111	111	devoted to agricultural use, such form shall indicate the acreage and
112	112	description of each parcel of such land. The tax information form shall
113	113	also indicate separately each parcel of real property which is separately
114	114	classified for property tax purposes. The county appraiser shall provide the
115	115	information necessary for the county treasurer to comply with the
116	116	provisions of this section. The tax information form may be separate from
117	117	the tax statement or a part of the tax statement. The tax information form
118	118	shall be in a format prescribed by the director of property valuation. The
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162	162	tax information form shall be mailed to the last known address of the
163	163	taxpayer. When a tax information form is returned to the county treasurer
164	164	for failure to find the addressee, the treasurer shall make a diligent effort to
165	165	find a forwarding address of the taxpayer and mail the tax information
166	166	form to the new address. All tax information forms mailed pursuant to this
167	167	section shall be mailed by first class mail. Alternatively, the county
168	168	treasurer may transmit the tax information forms to the taxpayer by
169	169	electronic means if such taxpayer consented to service by electronic
170	170	means.
171	171	Sec. 3. K.S.A. 2024 Supp. 79-2930 is hereby amended to read as
172	172	follows: 79-2930. (a) Two copies of the budget certificate giving the
173	173	amount of ad valorem tax to be levied and the total amount of the adopted
174	174	budget of expenditures by fund, along with itemized budget forms for each
175	175	and every fund and proof of publication of the notice of budget hearing
176	176	containing the budget summary shall be presented to the county clerk
177	177	within the time prescribed by K.S.A. 79-1801, and amendments thereto.
178	178	All such budget information shall be filed electronically with the county
179	179	clerk. Where action has been taken under any statute to increase the
180	180	amount of tax to be levied authorized by law, a statement showing the
181	181	increased amount or tax levy rate voted, or a copy of the charter resolution
182	182	or ordinance making the change, shall be attached to the budget each year
183	183	the change is in effect. If any taxing subdivision does not present or file
184	184	such budget information with the county clerk by 5:00 p.m. on October 1,
185	185	then the county clerk shall use the previous year's budget information and
186	186	amount of ad valorem tax to be levied of such taxing subdivision.
187	187	(b) The county clerk shall make any reductions to the ad valorem tax
188	188	to be levied, compute the tax levy rates based on the final equalized
189	189	assessed valuation, and enter such on the budget certificate before attesting
190	190	the budget, except that with regard to levies made under K.S.A. 75-2551,
191	191	and amendments thereto, such levies shall be based upon the certified
192	192	preliminary abstract of property values submitted to the director of
193	193	property valuation pursuant to K.S.A. 79-1604, and amendments thereto.
194	194	Beginning in 2022, On or before December 31 each year, a copy of all
195	195	budgets for taxing subdivisions of the county, properly attested, shall be
196	196	filed with the director of accounts and reports, along with a copy of the tax
197	197	levy rate summary. All such budget information shall be filed
198	198	electronically with the director of accounts and reports.
199	199	(c) Each fund of the adopted budget certified to the county clerk in no
200	200	event shall exceed the amount of ad valorem tax to be levied and the
201	201	proposed expenditures of such fund in the proposed budget as originally
202	202	published. The governing body of each taxing subdivision shall not certify
203	203	an amount of ad valorem taxes to be levied that is in excess of any tax levy
204	204	rate or amount limitations or any aggregate tax levy limitations. The
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248	248	governing bodies, in fixing the amount may take into consideration and
249	249	make allowance for the taxes which may not be paid, except that such
250	250	allowance, however, shall not exceed by more than 5% the percentage of
251	251	delinquency for the preceding tax year.
252	252	Sec. 4. K.S.A. 79-1806 and K.S.A. 2024 Supp. 79-2001 and 79-2930
253	253	are hereby repealed.
254	254	Sec. 5. This act shall take effect and be in force from and after its
255	255	publication in the statute book.
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