Kansas 2025-2026 Regular Session

Kansas Senate Bill SCR1616

Introduced
1/12/26  
Refer
1/13/26  
Engrossed
2/26/26  

Caption

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax assessed value increases for real property in any subclass and personal property classified as mobile homes.

Impact

If passed, the CAP Amendment would create a significant change in how property taxes are assessed in Kansas. It is designed to provide a measure of economic relief to property owners by ensuring that increases in property taxes remain manageable and predictable. The bill would allow property owners to plan their finances with a clearer understanding of their tax obligations, potentially making home ownership more accessible. Additionally, it aims to prevent abrupt increases in property tax assessments which may occur due to market fluctuations.

Summary

Senate Concurrent Resolution No. 1616, known as the Cap Assessed Value Protection (CAP) Amendment, proposes an amendment to the Kansas Constitution aimed at limiting annual assessed value increases for property. Specifically, the bill seeks to cap these increases at 3% or a lesser percentage as determined by law, affecting real properties across various subclasses and personal properties like mobile homes used for residential purposes. This resolution is proposed in response to rising property valuations that may be burdensome for property owners, particularly in volatile real estate markets.

Sentiment

The sentiment surrounding SCR1616 appears to be supportive among certain groups, particularly homeowners and advocates for property tax reforms. Supporters argue that capping property tax increases would enhance financial stability for families and individuals. Conversely, some critics worry that limiting assessed value increases could lead to reduced funding for local government services that rely on property tax revenues, potentially impacting community services and infrastructure.

Contention

Discussions regarding the CAP Amendment highlight concerns about balancing taxpayer protection with the financial health of local jurisdictions. While supporters emphasize the burden of rising property taxes, opponents caution that the measure could limit the ability of local governments to respond to fiscal needs, potentially leading to cuts in essential services. The proposed amendment must clear significant legislative hurdles, requiring approval by two-thirds of both the Senate and the House, reflecting the importance and contentious nature of property tax policies in Kansas.

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 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 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 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 SCR1602

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

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.

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HI HB1398

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TX HB2011

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