Kansas 2025-2026 Regular Session

Kansas Senate Bill SB195

Introduced
2/4/25  

Caption

Establishing the property tax task force that shall study the property tax system in Kansas and develop recommendations and suggest improvements to law.

Summary

SB 195 creates a temporary legislative property tax task force to study Kansas’s property tax system and recommend statutory changes. The task force would be made up of nine legislative members, including the chairs and ranking minority members of the Senate and House tax committees, plus additional members appointed by legislative leaders. A Senate member appointed by the president of the Senate would serve as chair, and the group could meet anywhere in the state, take action by majority vote, and receive legislative per diem and related compensation subject to approval. The task force is directed to review the state’s property tax system and develop recommendations aimed at making the system more efficient or cost-effective. The bill specifically highlights property valuations and tax levies on real property as areas for review, but its mandate is broad enough to include other aspects of the property tax structure. The task force must submit a report to the legislature by January 31, 2026, and the statutory authority for the task force expires on that same date.

Impact

If enacted, SB 195 would not immediately change property tax rates, valuation rules, or levy formulas. Instead, it would create a short-term legislative study body with authority to examine Kansas property tax law and propose future reforms. The bill would temporarily engage legislative staff resources from the Revisor of Statutes, Legislative Research Department, and Division of Legislative Administrative Services, and it would authorize compensation for participating legislative members under existing law. Its practical effect would be to set up a formal process for reviewing and potentially revising statutes governing property taxation in Kansas.

Sentiment

Based on the bill text and the absence of recorded committee testimony or votes in the provided materials, the overall sentiment appears procedural and exploratory rather than adversarial. The bill is framed as a bipartisan legislative study effort, with membership drawn from both chambers and both parties. That structure suggests an intent to build consensus around property tax reform rather than enact immediate policy changes. No recorded votes or transcript comments are available to indicate opposition or support beyond the bill’s sponsorship and design.

Contention

The main point of potential contention is likely the scope and direction of any future property tax reforms the task force may recommend, especially around property valuations and tax levies on real property. Because the bill itself only establishes a study group, there is little direct policy conflict in the text; however, stakeholders could disagree later over whether recommendations should lower taxes, shift burdens among property classes, or alter valuation methods. Another possible issue is the use of legislative time, staff support, and per diem for a temporary task force, though the bill does not present that as a major controversy.

Companion Bills

No companion bills found.

Previously Filed As

KS SCR1604

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property mobile homes.

KS SCR1603

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for residential property.

KS SB1

Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, increasing the income tax credit amount for household and dependent care expenses, decreasing the privilege tax normal tax, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value for property tax valuation purposes, increasing the extent of property tax exemption for residential property from the statewide school levy, providing for certain transfers to the state school district finance fund and abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund.

KS HB2003

Establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, modifying the definition of household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax claims and citing the section as the homeowners' property tax freeze program, providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers, excluding internal revenue code section 1031 exchange transactions as indicators of fair market value, providing for certain exclusions from the prohibition of paying taxes under protest after a valuation notice appeal and providing four prior years' values on the annual valuation notice.

KS SB2

Eliminating the income limit to qualify for the subtraction modification exempting social security benefits, increasing the income tax credit amount for household and dependent care expenses, establishing the veterans' valor property tax relief act providing for an income tax credit or refund for eligible individuals, citing the increased property tax homestead refund claim section as the homeowners' property tax freeze program, decreasing the normal privilege tax rate, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district; providing for certain transfers to the state school district finance fund, reducing the state rate of tax on sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.

KS HB2002

Expanding medical assistance eligibility and enacting the cutting healthcare costs for all Kansans act.

KS HB2001

Authorizing the secretary of commerce to enter into agreements with major professional sports franchises to establish STAR bond projects for a major professional sports complex, providing for additional revenue sources, expanding the powers and discretion of the secretary and making other changes to the STAR bonds financing act to facilitate such projects, limiting the secretary’s authority to approve such projects to one year unless extended by the legislative coordinating council, authorizing the Kansas development finance authority to issue STAR bonds for such projects, transferring funds under certain circumstances from the state gaming revenues fund to the attracting professional sports to Kansas fund for the fiscal year ending June 30, 2025, and, if approved by the legislative coordinating council, for the fiscal year ending June 30, 2026.

KS SB8

Exempting the sale of firearms, firearms accessories, ammunition, firearm safes and firearm safety devices from the retatilers' sales tax.

KS SR1702

A resolution honoring the life, career and trailblazing achievements of Kansas icon Ed Dwight.

KS SCR1602

Approving the creation of a port authority in Wyandotte County Kansas.

Similar Bills

No similar bills found.