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

The legislation further outlines the process for taxing subdivisions to exceed the revenue neutral rate, requiring a public hearing between August 20 and September 20, where taxpayers can present oral testimony. A majority vote of the governing body is necessary to approve any increase, and if they fail to comply, they must refund excess taxes collected. The bill also clarifies that tax increases solely due to specific tax revenue will not be considered as exceeding the revenue neutral rate. It establishes a taxpayer notification costs fund for reimbursement of printing and postage, mandates online accessibility of budget documents and revenue neutral rate information, and repeals several existing statutes, taking effect upon publication in the Kansas register.

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