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Bill > HB2396


KS HB2396

KS HB2396
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.


summary

Introduced
02/27/2025
In Committee
03/27/2026
Crossed Over
03/10/2025
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT concerning property taxation; relating to property tax revenues of taxing jurisdictions; authorizing the use of a protest petition to limit funding of a taxing jurisdiction by property tax revenues above a certain amount; providing for a protest petition notice to be sent to taxpayers; establishing the protest petition notification costs fund; relating to the revenue neutral rate; modifying the content requirements of the revenue neutral rate hearing notice limiting certain increases in property tax revenues unless approved by a majority of qualified electors at an election called and held thereon; continuing reimbursements from the taxpayer notification costs fund for an additional five years; amending K.S.A. 2024 Supp. 79-1801 and 79- 2988 2025 Supp. 79-2989 and repealing the existing sections section.

AI Summary

This bill modifies how local governments can increase property tax revenues by requiring them to obtain voter approval if they wish to increase property tax revenues by more than 3% or the rate of inflation, whichever is less, compared to the previous year, unless they first pass a resolution and have it approved by a majority of voters in an election. It also extends the state's reimbursement for taxpayer notification costs related to property tax increases for an additional five years, from 2026 through 2031, by establishing a dedicated fund for these costs.

Committee Categories

Budget and Finance

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Assessment and Taxation (Senate)

Last Action

Senate Committee Report recommending bill be passed as amended by Committee on Assessment and Taxation (on 03/27/2026)

bill text


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bill summary

Document Type Source Location
State Bill Page https://kslegislature.gov/li/b2025_26/measures/hb2396/
BillText https://kslegislature.gov/li/b2025_26/measures/documents/hb2396_03_0000.pdf
Senate Committee on Assessment and Taxation Report https://kslegislature.gov/li/b2025_26/measures/documents/cr_2026_hb2396_s_4639.pdf
Analysis - Supplemental Note: As Amended by Senate Committee https://kslegislature.gov/li/b2025_26/measures/documents/supp_note_hb2396_03_0000.pdf
BillText https://kslegislature.gov/li/b2025_26/measures/documents/hb2396_02_0000.pdf
Senate Committee on Assessment and Taxation Report https://kslegislature.gov/li/b2025_26/measures/documents/cr_2025_hb2396_s_2088.pdf
Analysis - Supplemental Note: S Sub for https://kslegislature.gov/li/b2025_26/measures/documents/supp_note_hb2396_02_0000.pdf
Fiscal Note - Ficsal Note: As introduced https://kslegislature.gov/li/b2025_26/measures/documents/fisc_note_hb2396_00_0000.pdf
House Floor Amendment (Committee of the Whole - Motion to Amend - Offered by Representative Helgerson) https://kslegislature.gov/li/b2025_26/measures/documents/fa_2025_hb2396_h_1794.pdf
BillText https://kslegislature.gov/li/b2025_26/measures/documents/hb2396_01_0000.pdf
House Committee on Taxation Report https://kslegislature.gov/li/b2025_26/measures/documents/cr_2025_hb2396_h_1741.pdf
Analysis - Supplemental Note: As Amended by House Committee https://kslegislature.gov/li/b2025_26/measures/documents/supp_note_hb2396_01_0000.pdf
BillText https://kslegislature.gov/li/b2025_26/measures/documents/hb2396_00_0000.pdf
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