SPECIAL SESSION OF 2020
SUPPLEMENTAL NOTE ON SENATE BILL NO. 2
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 2, as amended, would expand the authority of county
commissions to abate property taxes on certain types of
property destroyed or substantially destroyed by natural
disasters.
The bill would broaden the authority to include all
buildings and agricultural improvements listed as real
property for situations wherein such property has been
damaged in a gubernatorial-declared disaster and restoration
costs would equal or exceed 50 percent of pre-damage
market value. Similar authority exists under current law for
counties to abate taxes on damaged residential homestead
property. The provisions of the bill would be retroactive to tax
year 2019.
The bill would be in effect upon publication in the
Kansas Register.
Background
The bill was introduced by Senator Holland and referred
to the Senate Committee on Assessment and Taxation
(Senate Committee) on June 3, 2020.
SB 2 is substantially similar to SB 242, as amended by
the Senate Committee during the 2020 regular session, but
contains additional language clarifying that the authority to
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
abate property taxes continues to exist for certain homestead
property.
Additional background on the conferees and testimony
for SB 242 from the 2020 regular session may be found in the
supplemental note for SB 242, as amended by Senate
Committee.
The fiscal note for SB 2 was not immediately available.


2- 2


Statutes affected:
As introduced: 79-1613
As Amended by Senate Committee: 79-1613