HB 2396 Kansas House · 2025-2026 Regular Session

Senate Substitute for HB 2396 by Committee on Assessment and Taxation - Authorizing the use of a protest petition to limit funding of a taxing jurisdiction by property tax revenues exceeding a certain amount, providing for a protest petition notice to be sent to taxpayers and modifying the content requirements of the revenue neutral rate hearing notice.

HB 2396 allows Kansas property taxpayers to challenge proposed property tax increases that exceed a set limit by submitting a protest petition. The limit is based on the previous year's tax revenue plus a small inflation adjustment and specific increases for new construction or bond payments. If 10% of voters from the last presidential election sign the petition within 30 days, the taxing jurisdiction (like a city or county) must reduce the tax increase to the limit. County clerks must notify taxpayers of the proposed increase and protest process, with costs shared by the taxing jurisdictions.
Bill status died 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Mar 2026
House Passage
Mar 2025
Senate Passage
Governor
Introduced Feb 27, 2025 Last action Apr 10, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

As Amended by House Committee on Taxation As Amended by Senate Committee on Assessment and Taxation · 5 edits
MODERATE
The Senate Committee amended the bill to replace the previous protest petition mechanism with a mandatory voter approval process for property tax increases exceeding inflation plus 3%. The bill also establishes a new fund to cover protest petition notification costs and extends reimbursement for taxpayer notification costs through 2031. This shifts the power from a petition-based limit to a direct election requirement for significant tax hikes.
Scope change
The bill's scope shifted from allowing a protest petition to limit funding to requiring a majority vote by qualified electors to approve budgets exceeding specific thresholds. It also expanded the duration of reimbursement for taxpayer notification costs.
REQUIREMENT

Changed the mechanism for limiting property tax increases from a protest petition filed by citizens to a mandatory election where a majority of qualified electors must approve the budget.

Added a specific threshold for property tax increases, allowing increases up to the consumer price index plus 3% without a vote, while requiring a vote for any increase above that limit.

Removed the provision allowing a protest petition to be filed by 10% of voters to limit funding, replacing it with the mandatory election requirement.

FISCAL

Established a new 'protest petition notification costs fund' to pay for notices sent to taxpayers regarding the election process.

TIMELINE

Extended the period for reimbursing taxpayer notification costs from the previous end date to cover calendar years 2024 through 2031.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).
Full legislative history

Actions timeline

Total actions
16
Key actions
8
Committee
7
Mar 27, 2026
Upper · Passed
Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation
upper
Jan 27, 2026
Committee
Withdrawn from Calendar, Rereferred to Senate Committee on Assessment and Taxation
upper
Mar 19, 2025
Upper · Passed
Committee Report recommending substitute bill be passed by Senate Committee on Assessment and Taxation
upper
Mar 11, 2025
Committee
Referred to Senate Committee on Assessment and Taxation
upper
Mar 10, 2025
Introduced
Received and Introduced
upper
Mar 7, 2025
Lower · Passed
Emergency Final Action - Passed as amended; Yea 115, Nay 6, Absent 4
lower
Mar 7, 2025
Lower · Passed
Motion to advance to Emergency Final Action adopted
lower
Mar 7, 2025
Lower · Passed
Committee of the Whole - Be passed as amended
lower
Mar 7, 2025
Lower · Passed
Committee of the Whole - Motion to Amend - Offered by Rep. Henry Helgerson
lower
Mar 7, 2025
Lower · Passed
Committee of the Whole - Committee Report be adopted
lower
Mar 6, 2025
Lower · Passed
Committee Report recommending bill be passed as amended by House Committee on Taxation
lower
Feb 27, 2025
Committee
Referred to House Committee on Taxation
lower
Feb 27, 2025
Introduced
Introduced
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.