The bill aims to enhance taxpayer control over property taxes in Kansas by requiring that any taxes levied against real and personal property, as well as bond issuances, receive approval from an elected governing body or through a majority vote of the electors in the taxing jurisdiction. This provision ensures that taxpayers have a direct voice in financial decisions affecting their properties, although it does not apply to taxes levied under K.S.A. 72-5142. The bill also amends existing laws related to municipal airports, libraries, and tax levies, allowing park commissioners and airport authorities to levy taxes for airport maintenance with city governing body approval, and adjusting tax levy limits for library districts while requiring voter approval for tax increases.

Additionally, the bill introduces provisions for financial auditing of library and recreation commissions, mandates annual audits, and allows recreation commissions to levy taxes for insurance and employee benefits, subject to voter approval for increases. It also outlines a process for converting school district recreation systems to city recreation systems and clarifies the financial authority of municipal universities and public wholesale water supply districts regarding tax levies and bond issuances. The bill establishes a governance structure for consolidated fire districts, detailing the appointment of members, their responsibilities, and the process for tax levies and special assessments, ensuring that local governance remains involved in financial decision-making.

Statutes affected:
As introduced: 72-5142, 3-114, 12-1220, 12-1234, 12-1267, 12-1270, 12-1276, 12-1288, 12-1688, 12-1927, 12-1928, 12-1936, 13-13a18, 13-13a23, 19-3557, 19-3617, 19-3622, 27-322, 27-323, 27-333, 75-2551, 80-1520, 80-1548