Kansas 2025-2026 Regular Session

Kansas Senate Bill SB49

Filed/Introduced
8/8/26  
Introduced
1/21/25  
Refer
1/22/25  
Report Pass
2/17/25  
Refer
2/20/25  
Refer
2/25/25  

Caption

Requiring that each attendance center needs assessment be conducted by the local board of education and include input from board members, teachers, school site councils and school administrators and that board members receive certain state assessment data and identify allocations of money in the school district budget and budget summary.

Summary

SB 49 would revise Kansas law governing school district budgeting and accountability by requiring local boards of education to conduct annual needs assessments for each attendance center and to include input from board members, teachers, school site councils, and administrators. The completed assessment would have to be published on the district website, and the board would need to document in its budget meeting minutes that it reviewed the assessment and used it in approving the district budget. The bill also expands the board’s annual review of state assessment results. Each board member would receive district-level state assessment data showing how many students scored at each performance level, and the board would have to document barriers to proficiency, budget actions or resource reallocations to address those barriers, and an estimated timeline for improving student performance. In addition, district budgets and budget summaries would have to identify any allocations or reallocations of money, and the budget, summary, needs assessment, and assessment documentation would need to be kept on file and posted online.

Impact

SB 49 would amend K.S.A. 2024 Supp. 72-1163 and repeal the existing version, adding more detailed procedural and disclosure requirements for school district boards of education. It would affect how districts prepare annual budgets, how they incorporate school-level needs assessments and state test data into budget decisions, and how they publicly report those materials. The practical impact would be increased transparency and documentation obligations for school districts, along with a stronger statutory link between academic performance data and budget planning.

Sentiment

Based on the bill’s text and available context, the measure appears to be framed as an accountability and transparency bill for school district governance rather than a controversial policy change. The caption and statutory changes suggest an emphasis on ensuring local boards actively review academic needs and align spending with student performance goals. No committee transcripts or recorded votes were provided, so there is no direct evidence of support or opposition in the available materials.

Contention

The main potential point of contention is the bill’s requirement that district budgets be allocated or reallocated in a manner “reasonably calculated” to help all students reach the state proficiency goal, which could be viewed as imposing a more prescriptive budgeting standard on local school boards. Another possible concern is the administrative burden of collecting input, documenting assessments, publishing materials online, and tying budget decisions to assessment outcomes. Supporters would likely favor the added transparency and focus on student achievement, while critics may worry about local control, compliance costs, or ambiguity in how districts are expected to meet the new budgeting standard.

Companion Bills

No companion bills found.

Previously Filed As

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 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 SCR1601

Informing the Governor that the two houses of the Legislature are organized and ready to receive communications.

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 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 SR1703

Recognizing November 14, 2024, as Ruby Bridges Walk to School Day.

KS SB7

Authorizing federally licensed firearm dealers, in addition to county sheriffs, to receive applications for concealed carry licenses and forward such applications to the attorney general, prohibiting sheriffs from assessing any fee related to application services and allowing dealers to assess a fee related to application services not to exceed $20.

KS SB8

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

KS SB4

Requiring all advance voting ballots be returned by 7:00 p.m. on election day.

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.

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