The proposed bill seeks to amend property taxation laws in Kansas by introducing a protest petition mechanism that empowers taxpayers to contest increases in property tax revenues approved by taxing jurisdictions. Taxpayers can submit a protest petition to the county clerk within 30 days of budget certification if the approved budget exceeds a specified revenue amount, requiring signatures from at least 10% of qualified voters to limit the jurisdiction to the maximum property tax revenue specified in the bill. Additionally, the bill establishes a fund to cover notification costs incurred by county clerks regarding the protest petition process.

The legislation also modifies the requirements for revenue neutral rate hearing notices, ensuring taxpayers receive detailed information about proposed tax increases. It includes amendments to K.S.A. 2024 Supp. 79-1801 and 79-2988, while repealing certain existing sections of the law. Notably, the bill clarifies that its provisions do not apply to the state of Kansas or school districts and outlines the responsibilities of county clerks and treasurers in managing the protest petition process. Furthermore, it mandates the Department of Administration to make budget and tax rate documents publicly accessible online and allows county clerks to seek reimbursement for unrecouped costs from taxing subdivisions. The bill will take effect upon publication in the statute book.

Statutes affected:
As introduced: 72-5137, 79-2988, 79-1801, 79-2929, 79-2989
As Amended by House Committee: 72-5137, 79-2988, 79-1801, 79-2929, 79-2989
S Sub for: 79-1801, 79-2988