Authorizing school districts to levy an annual tax levy of up to two mills for the purposes of school building safety, security and compliance with the Americans with disabilities act and including such levy in the capital outlay state aid determination for such school districts.

HB 2138 allows Kansas school districts to impose an annual property tax of up to two mills (0.2% of a property's taxable value) to fund school building safety, security, and compliance with the Americans with Disabilities Act. School districts must adopt a resolution for the tax, and if 10% of qualified voters petition against it within 40 days, a public vote may be held. The state will include this tax in its capital outlay aid calculation, meaning school districts receive matching state funds for these projects. This bill amends Kansas law to create a dedicated funding mechanism for school infrastructure improvements.