Bill > SB280

This bill requires voter approval for property tax increases by local government entities that exceed the annual inflation rate, starting January 1, 2026. Specifically, the governing body of any taxing entity must obtain approval from a majority of qualified electors voting in a special election if they want to increase their total property tax levy by more than the annual inflation rate, as measured by the Consumer Price Index for all urban consumers, which is published by the U.S. Bureau of Labor Statistics. The bill includes two important exceptions: first, new property tax revenues generated from newly constructed structures or improvements will be excluded from the calculation, and second, certain statutorily prescribed mill rate levies (specifically those related to K.S.A. 72-5142, 76-6b01, and 76-6b04) are exempt from this requirement. The election for such tax increases must be called and held according to existing Kansas election procedures outlined in K.S.A. 10-120. The purpose of this bill appears to be to give local voters more direct control over property tax increases and to provide a check on local government spending.

Budget and Finance

Assessment and Taxation (S)

https://kslegislature.gov/li/b2025_26/measures/sb280/