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 23, 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 451 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 451 is
respectfully submitted to your committee.
SB 451 would create the Dwayne Peaslee Technical Training Center District Act. The bill
would allow the Douglas County Commission to place on the ballot a question that creates the
Dwayne Peaslee Technical Training Center District and imposes a property tax levy not to exceed
0.5 mills on all taxable tangible property located in the district to fund the budget of the Dwayne
Peaslee Technical Training Center. The tax levy would not be considered a tax levy of Douglas
County or the City of Lawrence. If the ballot question is approved by the voters, then the existing
board of directors of the Dwayne Peaslee Technical Training Center would be dissolved. All
contracts previously entered into by the Dwayne Peaslee Technical Training Center would be
binding on the new district, and all outstanding bonds, debts, and other obligations of the center
would become an obligation of the new district. The district would be required to deliver an annual
report to the Douglas County Commission on or before January 31 of each year that shows receipts
and disbursements from all funds under its control and showing statistical information relating to
students served and programs offered. The Douglas County Commission would be required to
establish the first board of directors of the district to include a seven-member board, the criteria
for serving on the board, and the term of office for members of the first board. Once appointed,
the district board would select board officers and the method of selection and the term of office
for future board members. Each year, the board of directors would elect a chairperson, secretary,
treasurer, and any other officers as needed by majority vote.
The Department of Revenue indicates SB 451 would affect only local property tax
collections in Douglas County and would have no fiscal effect on state revenues. Based on
Douglas County’s 2023 taxable value, the property tax levy of 0.5 mills would generate
approximately $984,500. The Department indicates that the administrative costs associated with
implementing the provisions of the bill would be negligible and could be absorbed within existing
resources.
The Honorable Caryn Tyson, Chairperson
Page 2—SB 451

The Secretary of State indicates the bill would have no fiscal effect on its operations. The
local election authorized by the bill would be conducted and paid for by Douglas County. An
election held at the same time as a countywide primary or general election would cost less than a
stand-alone special election.
The Kansas Association of Counties indicates Douglas County would no longer be
responsible for funding the Dwayne Peaslee Technical Training Center from its own tax receipts.
The district would have its own authority and tax levy amount for the territory located in Douglas
County, resulting in a more stable source of funding. This could also potentially allow Douglas
County to use the current Dwayne Peaslee Technical Training Center funding for other purposes.

Sincerely,

Adam C. Proffitt
Director of the Budget


cc: Lynn Robinson, Department of Revenue
Jay Hall, Kansas Association of Counties
Sandy Tompkins, Office of the Secretary of State