Modifying deadlines for mailing property tax statements to taxpayers and certification of tax levies to the director of property valuation to be earlier than the current deadlines and providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget.

SB 73 modifies deadlines for property tax processes in Kansas. Counties must mail tax statements to homeowners by December 15 (earlier than current deadlines) and submit tax levy certifications to the state director by November 15. If local taxing subdivisions (like school districts) miss the October 1 budget filing deadline, counties must use the previous year’s budget instead of delaying tax calculations. These changes directly affect county clerks, taxpayers, and local governments responsible for budget filings.