The bill authorizes Kansas school districts to levy an annual tax of up to two mills on taxable tangible property specifically for enhancing school building safety, security, and compliance with the Americans with Disabilities Act (ADA). This tax can be utilized for various property-related expenses, including acquisition, construction, and maintenance, and must be approved by a school board resolution, which can be contested by a petition from the electorate leading to a vote in the next general election. Additionally, the bill amends existing laws to include this new tax levy in the capital outlay state aid determination for school districts and clarifies that ad valorem tax exemptions for properties purchased with revenue bonds will not apply to these newly levied taxes. It also repeals sections of K.S.A. 12-1770a and 72-53,126 to update the legal framework.

Moreover, the bill modifies the funding structure for school district capital outlay state aid by increasing the maximum mill levy from eight to ten mills and outlines the process for determining state aid payments based on assessed valuations per student. It specifies that "redevelopment project costs" exclude certain expenses, such as developer fees, local government employee salaries, and lobbying costs, while also clarifying definitions related to redevelopment districts and project plans. The bill aims to improve clarity and consistency in the legal language and will take effect upon publication in the statute book.

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