Senate Substitute for HB 2313 by Committee on Assessment and Taxation - Providing for reimbursement of property taxes for certain business shutdowns or restrictions, allowing Kansas national guard and reservist members who are in good standing to receive a property tax exemption for up to two motor vehicles, authorizing continuation of the statewide levy for schools and the exemption of a portion of residential property from such levy, authorizing appointment by the governor of a member pro tempore when a vacancy on the state board of tax appeals exists and directing post audit study of the impact of non-profit and governmental entities competing against for-profit businesses.