Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 larry.campbell@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Larry L. Campbell, Director Laura Kelly, Governor


January 15, 2020


The Honorable Steven Johnson, Chairperson
House Committee on Taxation
Statehouse, Room 185A-N
Topeka, Kansas 66612
Dear Representative Johnson:
SUBJECT: Fiscal Note for HB 2430 by Representative Rhiley
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2430 is
respectfully submitted to your committee.
Under current law, if a city or county passes a budget that requires additional property taxes
compared to the previous year, with certain exceptions, then the budget must be approved by
voters. HB 2430 would eliminate this requirement. The budget approval process and notification
requirements of cities and counties would now be the same as other taxing districts.
The deadline for county or district appraisers to transmit the taxable real property tax
appraisals and exempt real property to the county clerk would be extended from June 1st to June
15th of each year. The bill would extend the date for the Director of Property Valuation to certify
to the county clerk the amount of assessed valuation of public utility property apportioned to each
taxing unit from June 15th to July 1st of each year. The date that the county clerk is required to
notify the appropriate officials of each taxing district of the assessed valuation estimates to be
utilized in the preparation of budgets for property tax purposes would be extended from June 15th
until July 1st.
The Department of Revenue indicates HB 2430 would have no fiscal effect on state
revenues. The Kansas Association of Counties and the League of Kansas Municipalities indicate
the bill has the potential to decrease costs for local governments, including the costs associated
with evaluating and determining that any budget increases meet any of the current approved
exceptions, or with conducting a special election if the local government budget requires additional
property taxes compared to the previous year. Additionally, the bill would eliminate the
requirement that the city or county budget stay within the increase of the annual Consumer Price
The Honorable Steven Johnson, Chairperson
Page 2—HB 2430

Index and; therefore, increases the available property tax revenue for cities and counties. However,
the Association and the League are unable to calculate the precise estimate of the fiscal effect on
local governments from the enactment of HB 2430.


Sincerely,

Larry L. Campbell
Director of the Budget


cc: Lynn Robinson, Department of Revenue
Kaitlyn Willis, League of Municipalities
Jay Hall, Association of Counties
Sandy Tompkins, Office of the Secretary of State


Statutes affected:
As introduced: 79-2925c, 25-433a, 79-5a27, 79-1466, 79-1467, 79-1801, 79-2925b, 25-432, 12-521