Session of 2025
HOUSE BILL No. 2011
By Committee on Taxation
Requested by Representative A. Smith
1-15
1AN ACT concerning taxation; relating to property tax; decreasing the rate
2of ad valorem tax imposed by a school district; amending K.S.A. 2024
3Supp. 72-5142 and repealing the existing section.
4
5Be it enacted by the Legislature of the State of Kansas:
6Section 1. K.S.A. 2024 Supp. 72-5142 is hereby amended to read as
7follows: 72-5142. (a) The board of education of each school district shall
8levy an ad valorem tax upon the taxable tangible property of the school
9district in the school years specified in subsection (b) for the purpose of:
10(1) Financing that portion of the school district's general fund budget
11that is not financed from any other source provided by law;
12(2) paying a portion of the costs of operating and maintaining public
13schools in partial fulfillment of the constitutional obligation of the
14legislature to finance the educational interests of the state; and
15(3) with respect to any redevelopment school district established prior
16to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto,
17paying a portion of the principal and interest on bonds issued by cities
18under authority of K.S.A. 12-1774, and amendments thereto, for the
19financing of redevelopment projects upon property located within the
20school district.
21(b) The tax required under subsection (a) shall be levied at a rate of
2220:
23(1) 18.5 mills in the school years 2023-2024 and 2024-2025 year
242025-2026; and
25(2) for the school year 2026-2027, and all school years thereafter, the
26rate of tax to be levied shall equal the tax rate for the current school year
27that would generate the same property tax revenue as levied for the 2025-
282026 school year using the current tax year's total assessed valuation. The
29director of property valuation shall calculate the tax rate for this annual
30adjustment.
31(c) The proceeds from the tax levied by a district under authority of
32this section, except the proceeds of such tax levied for the purpose
33described in subsection (a)(3), shall be remitted to the state treasurer in
34accordance with the provisions of K.S.A. 75-4215, and amendments
35thereto. Upon receipt of each such remittance, the state treasurer shall
1deposit the entire amount in the state treasury to the credit of the state
2school district finance fund.
3(d) No school district shall proceed under K.S.A. 79-1964, 79-1964a
4or 79-1964b, and amendments thereto.
5Sec. 2. K.S.A. 2024 Supp. 72-5142 is hereby repealed.
6Sec. 3. This act shall take effect and be in force from and after its
7publication in the statute book.