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 15, 2024


The Honorable Molly Baumgardner, Chairperson
Senate Committee on Education
300 SW 10th Avenue, Room 144-S
Topeka, Kansas 66612
Dear Senator Baumgardner:
SUBJECT: Fiscal Note for SB 465 by Senate Committee on Education
In accordance with KSA 75-3715a, the following fiscal note concerning SB 465 is
respectfully submitted to your committee.
SB 465 would allow a local board of education to make an annual tax levy of up to two
mills on the taxable tangible property in the school district. The additional mill levy would be
authorized by a school district if the adopted resolution was not protested, or if it was protested,
an election was held, and the additional tax levy was approved by voters.
This tax would be used for the acquisition, repair, or remodeling of school district property
and equipment necessary for: (1) school safety and security expense; and (2) expenses to achieve
or maintain compliance with the American with Disabilities Act. Any additional tax levy would
be equalized through the calculation of Capital Outlay State Aid entitlements to school districts by
the Department of Education. The bill would outline the process for a local board of education to
adopt a resolution authorizing the levy.
Any fiscal effect resulting from the enactment of SB 465 cannot be estimated, as the
number of districts that would authorize the additional two mill levy is not known. However,
because the tax levy would be equalized through the Department’s calculation of Capital Outlay
State Aid entitlements to school districts, expenditures from the State General Fund would likely
increase by an unknown amount. Because Capital Outlay State Aid is currently authorized as a
demand transfer from the State General Fund, any additional expenditures would not have to be
appropriated from the State General Fund by the Legislature, as all statutory demand transfers are
payable upon demand by certification to the Director of Accounts and Reports by the appropriate
authority. Any fiscal effect associated with SB 465 is not reflected in The FY 2025 Governor’s
Budget Report.
The Honorable Molly Baumgardner, Chairperson
Page 2—SB 465

The Kansas Association of School Boards reports that the organization does not have
adequate information to estimate a fiscal effect.

Sincerely,

Adam C. Proffitt
Director of the Budget


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

Statutes affected:
As introduced: 72-53, 12-1770a