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 C. Proffitt, Director Laura Kelly, Governor


February 12, 2024


The Honorable Caryn Tyson, Chairperson
Senate Committee on Assessment and Taxation
300 SW 10th Avenue, Room 548-S
Topeka, Kansas 66612
Dear Senator Tyson:
SUBJECT: Fiscal Note for SB 452 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 452 is
respectfully submitted to your committee.
SB 452 would not allow property tax levies for school district bond and interest approved
by a bond election to be refunded to taxpayers participating in the Senior or Disabled Veteran
Property Tax Relief Program. This change would become effective in tax year 2024.
The Department of Revenue estimates that SB 452 would increase State General Fund
revenues by unknown amounts beginning in FY 2025. School district bond and interest approved
by a bond election would no longer be included in the refund to taxpayers under the Senior or
Disabled Veteran Property Tax Relief Program. The Department of Revenue indicates that the
bill would apply to current school district bond and interest approved by a bond election and future
bond elections. The Department is unable to determine the amount of school bonds that will be
approved by elections in the future to accurately estimate the fiscal effect of the bill.
The Department indicates that the bill would require $47,780 from the State General Fund
in FY 2025 to implement the bill and to modify the automated tax system. 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 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.
The Honorable Caryn Tyson, Chairperson
Page 2—SB 452

The Department of Education indicates the bill would have no fiscal effect on its
operations. Any fiscal effect associated with SB 452 is not reflected in The FY 2025 Governor’s
Budget Report.

Sincerely,

Adam C. Proffitt
Director of the Budget


cc: Gabrielle Hull, Department of Education
Angie Stallbaumer, Kansas Association of School Boards
Lynn Robinson, Department of Revenue


Statutes affected:
As introduced: 79-4508a