The bill modifies property taxation procedures in Kansas by establishing earlier deadlines for tax statements and tax levies. It requires governing bodies to certify the amount of property tax to be levied to the county clerk by October 1, and if a taxing subdivision fails to file its budget on time, the county clerk can use the previous year's budget for tax calculations. Additionally, the bill extends reimbursement for taxpayer notification costs related to printing and postage for county clerks through 2026 and prohibits filing fees for taxpayers with pending appeals before the board of tax appeals. It also amends the content requirements for revenue neutral rate hearing notices and allows for the continuation of the 20-mill statewide property tax levy for schools.

Furthermore, the bill introduces a public hearing requirement for taxing subdivisions seeking to exceed the revenue neutral rate, mandating that the hearing occur between August 20 and September 20, with a majority vote needed for approval on the same day. It allows school districts to exceed the revenue neutral rate if the increase is solely due to a specific tax levied and requires governing bodies to certify ad valorem tax amounts by October 1. If they fail to comply, the county clerk must adjust the tax to align with the revenue neutral rate. The bill also establishes a taxpayer notification costs fund to ensure transparency and accountability in the tax levy process.

Statutes affected:
As introduced: 12-187, 12-189, 12-192, 74-8927
S Sub for: 79-1801, 79-2001, 79-2930, 79-2988, 79-2989
{As Amended by Senate Committee of the Whole}: 72-5142, 79-1964, 79-1964b, 74-2438a, 79-1801, 79-2001, 79-2930, 79-2988, 79-2989