Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor


February 7, 2023


The Honorable Adam Smith, Chairperson
House Committee on Taxation
300 SW 10th Avenue, Room 346-S
Topeka, Kansas 66612
Dear Representative Smith:
SUBJECT: Fiscal Note for HB 2205 by Representatives Rhiley and Roth
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2205 is
respectfully submitted to your committee.
HB 2205 would authorize the Board of Trustees of the Udall Public Library to adopt a
resolution to create a library district and propose a tax levy amount for the library district. Library
district would be defined as all territory located within boundaries of unified school district (USD)
No. 463. A tax levy would be levied on behalf of the library district by the USD 463 Board of
Education. The amount of the tax levy would require an election that would be called by general
bond law. Tax levied on the land within the library district could not be used to support regional
system of cooperating libraries.
The State Board of Education indicates that property owners in USD 463 would pay
additional tax, which would depend on the mill rate levied by the library district board. Based on
the most recent assessed valuation, one mil would generate $35,759.
The State Library indicates the South Central Kansas Library System, a regional system,
would no longer be able to include USD 463 in its taxing district. The regional system provides
efficiencies through consultants serving the libraries in the system as a whole. The new library
district would receive $18,944 in grants and services from the regional system without paying any
taxes directly to the system; however, it would be a reduction of $616 because the local library
would have fewer out-of-district borrowers.
The Office of the Secretary of State indicates HB 2205 would have no fiscal effect on its
operations. However, the bill would have a fiscal impact on the Cowley County Election Office
since the bill would mandate a special election be held to authorize the library district. The special
The Honorable Adam Smith, Chairperson
Page 2—HB 2205

election could cost between $10,000 and $15,000. The county election office would charge the
cost to the local jurisdictions affected by the library district.
The Department of Revenue indicates that HB 2205 would have a negligible fiscal effect
on its operations. Any fiscal effect associated with HB 2205 is not reflected in The FY 2024
Governor’s Budget Report.
The Kansas Association of Counties indicates HB 2205 would have a fiscal effect on
Cowley County because the county would no longer be responsible for taxing to fund the library.
The library district would have its own taxing authority within the boundaries of USD 463 resulting
in a more stable source of funding. The League of Kansas Municipalities indicates HB 2205 would
not have a fiscal effect on cities.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Sandy Tompkins, Office of the Secretary of State
Wendi Stark, League of Kansas Municipalities
Jay Hall, Kansas Association of Counties
Craig Neuenswander, Department of Education
Lynn Robinson, Department of Revenue
Jennifer Ragsdale, State Library


Statutes affected:
As introduced: 75-2554, 75-2534, 75-2535