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 expenses related to the acquisition, construction, and maintenance of school district property and equipment. The levy will be included in the capital outlay state aid determination, and a school board resolution is required to initiate it. If at least 10% of qualified electors file a petition against the levy, the matter will be put to a vote.

Additionally, the bill amends existing laws regarding capital outlay tax levies and redevelopment projects. It clarifies that if a school district opts not to levy a capital outlay tax in a given year, this does not extend their authority beyond the original resolution period. The bill also increases the maximum mill levy for school district capital outlay state aid from eight to ten mills and outlines the process for determining state aid payments based on assessed valuations per student. Furthermore, it specifies that certain redevelopment project costs are excluded from the definition, updates related definitions, and repeals outdated statutes to ensure the new provisions take effect promptly.

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