As Amended by House Committee
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; increasing the extent
3of exemption for residential property from the statewide school
4levy; providing for certain transfers to the state school district
5finance fund; amending K.S.A. 2024 Supp. 72-5133a, 72-5142 and
679-201x and repealing the existing section sections.
7
8Be it enacted by the Legislature of the State of Kansas:
9Section 1. K.S.A. 2024 Supp. 72-5133a is hereby amended to read
10as follows: 72-5133a. (a) On August 15, 2024, and each August 15
11thereafter, the director of the budget, in consultation with the director
12of property valuation, shall certify to the director of accounts and
13reports if the:
14(1) Exemption provided by K.S.A. 79-201x, and amendments
15thereto, is increased from $42,049 for any tax year; or
16(2) rate of ad valorem tax levied by a school district pursuant to
17K.S.A. 72-5142, and amendments thereto, is decreased from 20 mills.
18(b) (1) The director of the budget shall certify to the director of
19accounts and reports and shall transfer a copy of such certification to
20the director of legislative research the amount of revenue that the:
21(A) Increase in the exemption provided by K.S.A. 79-201x, and
22amendments thereto, would have generated for the tax year if the
23exemption amount was $42,049; and
24(B) decrease in the rate of ad valorem tax levied by a school district
25pursuant to K.S.A. 72-5142, and amendments thereto, would have
26generated for the tax year if the tax rate levied would have been 20 mills.
27(2) Upon receipt of such certification, or as soon thereafter as
28moneys are available, the director of accounts and reports shall
29transfer such certified amount from the state general fund to the state
30school district finance fund of the department of education.
31Section 1. Sec. 2. K.S.A. 2024 Supp. 72-5142 is hereby amended to
32read as follows: 72-5142. (a) The board of education of each school
33district shall levy an ad valorem tax upon the taxable tangible property of
34the school district in the school years specified in subsection (b) for the
35purpose of:
1(1) Financing that portion of the school district's general fund budget
2that is not financed from any other source provided by law;
3(2) paying a portion of the costs of operating and maintaining public
4schools in partial fulfillment of the constitutional obligation of the
5legislature to finance the educational interests of the state; and
6(3) with respect to any redevelopment school district established prior
7to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto,
8paying a portion of the principal and interest on bonds issued by cities
9under authority of K.S.A. 12-1774, and amendments thereto, for the
10financing of redevelopment projects upon property located within the
11school district.
12(b) The tax required under subsection (a) shall be levied at a rate of
1320:
14(1) 18.5 mills in the school years 2023-2024 and 2024-2025 year
152025-2026; and
16(2) for the school year 2026-2027, and all school years thereafter, the
17rate of tax to be levied shall equal the tax rate for the current school year
18that would generate the same property tax revenue as levied for the 2025-
192026 school year using the current tax year's total assessed valuation. The
20director of property valuation shall calculate the tax rate for this annual
21adjustment.
22(c) The proceeds from the tax levied by a district under authority of
23this section, except the proceeds of such tax levied for the purpose
24described in subsection (a)(3), shall be remitted to the state treasurer in
25accordance with the provisions of K.S.A. 75-4215, and amendments
26thereto. Upon receipt of each such remittance, the state treasurer shall
27deposit the entire amount in the state treasury to the credit of the state
28school district finance fund.
29(d) No school district shall proceed under K.S.A. 79-1964, 79-1964a
30or 79-1964b, and amendments thereto.
31Sec. 3. K.S.A. 2024 Supp. 79-201x is hereby amended to read as
32follows: 79-201x. For taxable year 2024 2026, and all taxable years
33thereafter, the following described property, to the extent herein
34specified, shall be and is hereby exempt from the property tax levied
35pursuant to the provisions of K.S.A. 72-5142, and amendments
36thereto: Property used for residential purposes to the extent of $75,000
37$100,000 of its appraised valuation.
38Sec. 2. 4. K.S.A. 2024 Supp. 72-5133a, 72-5142 is and 79-201x are
39hereby repealed.
40Sec. 3. 5. This act shall take effect and be in force from and after its
41publication in the statute book.