House Concurrent Resolution No. 5014 proposes an amendment to the Kansas Constitution aimed at establishing a "freedom from taxes fund" and creating a Kansas Citizens Freedom Review Board. The fund will consist of two sub-funds dedicated to eliminating state-imposed property taxes and income and privilege taxes. The review board will be responsible for evaluating existing tax exemptions, with the authority to approve or eliminate them, and will issue a final report to the governor and legislature within a year of its establishment. The resolution outlines the procedures for managing the funds, including the investment of moneys and the annual reporting requirements by the state treasurer.

If approved, the amendment would lead to the eventual elimination of state property and income taxes, with any future tax exemptions limited to a maximum duration of five years without legislative re-enactment. The resolution includes an explanatory statement for voters, clarifying that a vote in favor would facilitate the elimination of these taxes, while a vote against would maintain the current tax structure. The proposed amendment is set to be submitted to voters during the general election in November 2026, unless a special election is called sooner.