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
Adam Proffitt, Director Laura Kelly, Governor

January 14, 2021


The Honorable Adam Smith, Chairperson
House Committee on Taxation
Statehouse, Room 185A-N
Topeka, Kansas 66612
Dear Representative Smith:
SUBJECT: Fiscal Note for HB 2003 by Representative Kelly
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2003 is
respectfully submitted to your committee.
Under current law, county treasurers are allowed to accept partial payments for delinquent
property taxes. HB 2003 would allow the county treasurer to accept partial payments or set up a
payment plan for delinquent and nondelinquent taxes.
The Department of Revenue indicates that HB 2003 would have no fiscal effect on the
amount of property taxes collected, but it could affect the timing of when property tax revenues
would be distributed. The bill would allow individuals to pay property taxes in smaller increments,
which could have the potential to increase the amount of property taxes collected. The amount of
increased property taxes could be offset by lower interest earnings from additional payments being
made by the date the property taxes are due. The Kansas Association of Counties indicates
counties may incur additional expenditures if new procedures would need to be developed to
accommodate the new payment schedule. The Association does not know how many counties
would opt in to allow payment plans of nondelinquent property taxes, therefore a precise estimate
of the fiscal effect associated with the bill cannot be made.


Sincerely,

Adam Proffitt
Director of the Budget
cc: Jody Allen, Tax Appeals
Jay Hall, Association of Counties
Lynn Robinson, Department of Revenue
Wendi Stark, League of Municipalities
Craig Neuenswander, Education


Statutes affected:
As introduced: 79-2024