Bill > HB2396

This bill introduces a new mechanism for taxpayers to challenge property tax increases by local taxing jurisdictions through a protest petition process. Under the proposed law, if a taxing jurisdiction (except the state and school districts) wants to increase property tax revenues beyond the previous year's level by more than the consumer price index or 3% (whichever is less), taxpayers can submit a protest petition. If at least 10% of qualified voters sign the petition within 30 days, the taxing jurisdiction will be limited to its previous year's funding level. The county clerk must send a detailed notice to taxpayers explaining the protest petition process, including information about their property's current and previous year's assessed value and tax rates. For calendar years 2025 and 2026, the state will reimburse county clerks for printing and postage costs associated with sending these notices through a new "protest petition notification costs fund." The bill also modifies requirements for revenue neutral rate hearings, requiring more transparent information on tax rate changes and providing additional public comment opportunities. These changes aim to give taxpayers more visibility and control over local property tax increases while establishing a formal process for challenging proposed budget expansions.

Budget and Finance

Assessment and Taxation (Senate)

https://kslegislature.gov/li/b2025_26/measures/hb2396/