Kansas 2023-2024 Regular Session

Kansas House Bill HB2609

Introduced
1/25/24  
Refer
1/25/24  
Report Pass
3/18/24  
Engrossed
3/27/24  
Refer
3/28/24  

Caption

Substitute for HB 2609 by Committee on Taxation - Providing a property tax exemption for new electric generation facilities and new pollution control devices and additions constructed or installed at electric generation facilities and discontinuing property tax exemptions for certain existing electric generation facilities.

Impact

The implications of HB 2609 on Kansas state laws are significant. This bill aims to promote investment in energy production technologies by providing financial incentives for construction and operation. By fostering the development of both new electric generation facilities and pollution control devices, it seeks to advance environmental goals while simultaneously encouraging economic growth within the energy sector. The proposed amendments to the current property tax laws could lead to an increased interest from independent power producers and potentially improve energy production capabilities in the state.

Summary

House Bill 2609 is designed to extend property tax exemptions for pollution control devices and for new electric generation facilities in Kansas. This legislation specifically benefits independent power producers and electric public utility properties by allowing these facilities to be exempt from property taxes for a designated period. The proposed exemptions would last for twelve taxable years following completion for most facilities, while peak load plants would have an exemption period of six years. Notably, the bill amends existing laws to accommodate these changes, which may have been established in previous legislation dating back more than two decades.

Contention

There has been some debate regarding the ramifications and necessity of extending these tax exemptions. Proponents argue that these exemptions are essential for fostering a competitive edge in the energy market, which can lead to improved infrastructure and cleaner technologies. However, critics may raise concerns about the long-term sustainability of such tax breaks and their potential impact on local government revenues, questioning whether substantial benefits to the environment and economy justify continued exemptions. The balance of promoting clean energy while ensuring adequate funding for local services remains a point of contention as discussions around HB 2609 progress.

Companion Bills

No companion bills found.

Previously Filed As

KS AB1372

Renewable electrical generation facilities: electrified commuter railroads: regenerative braking: net billing.

KS HB3410

Power generation facility regulation and property taxation of power generation facilities

KS H7889

Applies to electric generating facilities generating electricity on/after 1/1/25 regarding sale/transmission of electricity/facility restructing/last-resort service.

KS S2645

Applies to electric generating facilities generating electricity on/after 1/1/25 regarding sale/transmission of electricity/facility restructing/last-resort service.

KS SB1350

An act to amend Section 25741 of the Public Resources Code, relating to energy, and declaring the urgency thereof, to take effect immediately.

KS HF2862

Certificate of need exemption provided to certain electric generating facilities.

KS HB0300

Electrical generation tax.

KS SB332

Task Force to Study the Premature Retirement of Electricity Generation Facilities

KS HF1773

Property tax exemption provided for an electric generation facility.

KS AB1104

Net energy metering: construction of renewable electrical generation facilities: public works project requirements.

Similar Bills

CA AB1253

Property taxation: newly constructed property: reconstruction of damaged or destroyed property.

CA SB1165

Contractor licenses: outstanding liabilities assessed by the California Department of Tax and Fee Administration.

CA SB1352

Property taxation: newly constructed: reconstructed property.

TX HB247

Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.

CA AB1971

Property tax: exclusion from reassessment: home hardening retrofitting improvements.

NJ S61

Prohibits utility from billing customer for costs incurred for certain upgrades to utility infrastructure; allows costs for certain upgrades to utility infrastructure be recovered in utility's rate base.

NJ A659

Prohibits utility from billing customer for costs incurred for certain upgrades to utility infrastructure; allows costs for certain upgrades to utility infrastructure be recovered in utility's rate base.

CA SB974

Property taxation: change in ownership: generational transfers: special needs trusts.