SESSION OF 2024
SUPPLEMENTAL NOTE ON SENATE BILL NO. 482
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 482, as amended, would make several modifications
to the revenue neutral rate notification and hearing process.
The bill would specify that county clerks are not required
to send hearing notices to owners of property that is exempt
from taxation.
The bill would also require the vote of a governing body
to exceed the revenue neutral rate to take place on the same
day as the commencement of the public hearing to exceed
the rate.
The bill would also authorize governing bodies who do
not hold hearings pursuant to the revenue neutral rate
process to exceed their revenue neutral rate in the case
where the final taxable valuation of the taxing entity is less
than the estimated value used to calculate the revenue
neutral rate, as long as the actual tax levy of the taxing entity
is equal to or less than the tax levied in the previous year.
Finally, the bill would replace the current provisions
establishing minimum requirements for the contents of the
revenue neutral rate hearing notice with new provisions
specifying the heading and opening statement of the notice
and requiring:

____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
 ● The appraised and assessed value of the
taxpayer’s property for the current and previous
year;
● The amount of property tax of each taxing
subdivision on the property from the previous
year’s tax statement;
● The estimated amount of property tax for the
current year of each taxing subdivision based on
the revenue neutral rate;
● The estimated amount of property tax for the
current year of each taxing subdivision based on
the greater of the revenue neutral rate or the
proposed tax rate provided by the subdivision to
the county clerk, if the subdivision has notified the
clerk of its intent to exceed the revenue neutral
rate;
● The difference between the current year’s
maximum tax and the previous year’s tax, in both
dollars and percent, for each taxing subdivision;
● The date, time, and location of the hearing for each
subdivision intending to exceed the revenue
neutral rate; and
● For each taxing subdivision holding a revenue
neutral rate hearing, the difference between the
current year’s maximum tax and the estimated tax
at the revenue neutral rate.
Background
The bill was introduced by the Senate Committee on
Ways and Means at the request of Senator Tyson.


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Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by the Sedgwick County Clerk, who generally
stated the bill would allow for cost savings for local
governments without reducing the information provided to
taxpayers.
Written-only proponent testimony was provided by a
representative of the Kansas Association of Realtors.
No other testimony was provided.
The Senate Committee amended the bill to insert the
provisions requiring the vote to be held on the same day as
the commencement of the hearing, allowing taxing entities to
exceed the revenue neutral rate in cases of reduced final
valuations, and specifying the contents of the revenue neutral
rate notice.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue indicates the bill would have no fiscal effect on its
operations. The Kansas Association of Counties indicates the
bill has the potential to reduce county government
expenditures by an indeterminate amount.
Taxation; property tax; revenue neutral rate


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Statutes affected:
As introduced: 79-2988
As Amended by Senate Committee: 79-2988