This bill reduces the property tax rate that Kansas school districts can charge on taxable property, lowering it from the current rate to 20 mills for the 2025-2026 and 2026-2027 school years, then gradually decreasing by one mill each year until it reaches 15 mills starting in the 2031-2032 school year. The measure directly affects school districts across Kansas by limiting how much tax revenue they can collect from property owners to fund general operating budgets, maintain public schools, and repay certain redevelopment bonds. Under the new provisions, most tax revenue collected must be sent to the state treasurer and deposited into the state school district finance fund, while districts are prohibited from using certain other tax authority mechanisms. The changes apply to all school districts in Kansas and take effect once the bill is published in the state statute book.
This bill reduces the property tax rate that Kansas school districts can levy on taxable tangible property, lowering it from its current level to 20 mills for the 2025-2026 and 2026-2027 school years, with the rate decreasing by one mill each year until reaching 15 mills starting in the 2031-2032 school year. The tax revenue collected will continue to fund general school district budgets, help cover operating and maintenance costs for public schools, and pay off certain redevelopment project bonds for districts established before 1997. Additionally, the bill prevents school districts from using specific legal procedures related to tax levies, and it directs most tax proceeds to the state treasury for the school district finance fund. This change directly affects school districts across Kansas and their property tax obligations.
This Kansas bill imposes a 3% excise tax on all sports wagers placed within the state, requiring individuals who make bets to pay the tax to lottery gaming facility managers, who then remit the funds to the state revenue department. The collected tax revenue is directed to the state school district finance fund, which is used to provide state foundation aid to school districts, while also reducing the statewide property tax levy for school districts by 1.5 mills. The legislation establishes new funds to manage the tax proceeds and refunds, and grants the director of taxation authority to enforce compliance and collect information from gaming facilities. This measure directly affects sports bettors, lottery gaming operators, school districts, and state education funding structures.
This bill introduces two new taxes on large wind farms and solar facilities in Kansas, targeting those with a capacity of at least 5,000 kilowatts. The first tax is a $4 annual fee per kilowatt of capacity, while the second is a $0.001 per kilowatt-hour tax on electricity produced, both payable by the year 2027. Revenue from these taxes will be placed in a new state fund designated for property tax relief, which will then be transferred to support school district financing. The legislation also amends existing school tax laws to allow for a reduction in the statewide property tax levy for schools using these funds.
HB 2784 lowers the property tax rate for Kansas school districts from 20 mills to 19 mills for the 2026-2027 school year. It directly affects school districts by reducing their local property tax revenue and requires the state to transfer funds from the general fund and budget stabilization fund to the state school district finance fund to offset this loss. The bill amends tax laws to automatically calculate and transfer the revenue difference based on the rate decrease, ensuring school districts maintain funding levels. This change applies specifically to the 2026-2027 school year as defined in the bill.
HB 2786 approves an election held by Ellsworth County to impose a countywide sales tax. The tax revenue will fund construction, equipment, and furnishings for a new law enforcement center and courthouse improvements. The tax will expire once all project costs are fully covered by collected revenue. This directly affects Ellsworth County residents through the sales tax and the county government through funding for specific public safety facilities.
HB 2630 allows Kansas counties and cities to levy a 2% additional tax on liquor sales revenue (from retailers, microbreweries, distributors, and other sellers), but only after voter approval via local election. The tax revenue must be used exclusively to reduce the following year's property tax levy by an equal amount. Local governments must hold an election and secure majority voter approval before implementing the tax, with collections starting 60 days after the election. This bill directly affects property taxpayers in participating counties and cities by providing a new funding mechanism for property tax relief.
HB 2292 creates a "STAR bonds food sales tax revenue replacement fund" to compensate cities and counties with STAR bond districts established before December 31, 2022, for lost food sales tax revenue. It requires the state to transfer funds from the general fund to this replacement fund, which then pays cities/counties the amount of food sales tax revenue they would have collected at the 6.5% rate (instead of the reduced rate) for the period January 2024 through June 2025, and monthly thereafter. The bill extends the sunset date of the STAR bonds financing act to July 1, 2031, ensuring ongoing funding for these districts.
HB 2101 prohibits Kansas cities and counties from creating or funding guaranteed income programs using local tax revenue. It specifically bans any program providing regular cash payments to individuals without work requirements (unless required by federal law), and invalidates any such programs adopted before July 1, 2025. The bill defines a "guaranteed income program" as one not mandated by federal law that offers unconditional cash support. This law directly affects local governments by restricting their ability to implement such financial assistance initiatives without state legislative approval.
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.
