The bill modifies property taxation procedures in Kansas by establishing earlier deadlines for mailing tax statements and certifying 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 for county clerks through 2026 and eliminates 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 authorizes the continuation of the 20-mill statewide property tax levy for schools.

Moreover, the bill 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 any over-collected property taxes. The bill introduces a taxpayer notification costs fund for county clerks and mandates that budget documents and revenue neutral rate information be made publicly accessible online. It also allows exceptions for governing bodies to levy a tax rate that generates the same or less revenue than the previous year without exceeding the revenue neutral rate, while repealing several sections of existing law to streamline the 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