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


April 26, 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 2470 by House Committee on Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2470 is
respectfully submitted to your committee.
Under current law, taxpayers that participate in the homestead property tax rebate program
are required to file their claim by April 15 of the year next succeeding the year in which the taxes
were levied. HB 2470 would extend the deadline for filing homestead property tax rebate claims
to April 15 of the third year next succeeding the year in which the taxes were levied.
The Department of Revenue estimates that HB 2470 would decrease State General Fund
revenues by unknown amounts beginning in FY 2024. The Department indicates that the agency
already allows claims to be filed after the due date whenever good cause exists, provided the claim
is filed within four years of the original due date. However, the Department is unable to estimate
the number of additional claims that would be filed beyond the original due date with or without
good cause.
The Department of Revenue indicates that it would require a total $116,854 from the State
General Fund in FY 2024 to implement the bill and to modify the automated tax system. The bill
would require the Department to hire 2.00 new FTE positions to answer questions from taxpayers
and to review, process, and audit additional income tax returns. The Department estimates that
ongoing expenses for salaries and wages for the 2.00 FTE positions and overhead expenses would
total $112,224 from the State General Fund in FY 2025. The required programming for this bill
by itself would be performed by existing staff of the Department of Revenue. In addition, if the
combined effect of implementing this bill and other enacted legislation exceeds the Department’s
The Honorable Adam Smith, Chairperson
Page 2—HB 2470

programming resources, or if the time for implementing the changes is too short, additional
expenditures for outside contract programmer services beyond the Department’s current budget
may be required. Any fiscal effect associated with HB 2470 is not reflected in The FY 2024
Governor’s Budget Report.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Lynn Robinson, Department of Revenue


Statutes affected:
As introduced: 79-4505