SESSION OF 2021
SUPPLEMENTAL NOTE ON SENATE BILL NO. 23
As Recommended by Senate Committee on
Assessment and Taxation

Brief*
SB 23 would expand the authority of county
commissions to selectively abate property taxes on property
destroyed or substantially destroyed by natural disasters.
The bill would broaden the authority, which currently
applies only to homesteads, to include any building or
improvement listed and assessed for property taxation.
The bill would also provide that applications for such
abatements for tax years 2016 to 2019 may be made on or
before December 20, 2021.
The bill would be in effect upon publication in the
Kansas Register.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of former Senator
Kevin Braun.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, former Senator
Braun, Representative Tim Johnson, a representative of the
Leavenworth County Board of County Commissioners, and a
____________________
*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
private citizen testified as proponents of the bill, stating a
2019 tornado had destroyed numerous buildings in
Leavenworth County, and this bill would provide property tax
relief to those affected by the tornado. Written-only proponent
testimony was provided by representatives of the Kansas
Farm Bureau, the Kansas Grain and Feed Association, the
Kansas Livestock Association, and the Kansas Soybean
Association.
A representative of the League of Kansas Municipalities
provided neutral testimony on the bill.
A representative of the City of Junction City testified as
an opponent of the bill, stating it would have the potential to
limit the financial resources of cities at a time when they are
needed.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget, the Department of Revenue indicates enactment
of the bill has the potential to reduce property tax revenues by
an indeterminate amount, and the League of Kansas
Municipalities and the Kansas Association of Counties
indicate enactment of the bill has the potential to significantly
reduce property tax revenues in communities that are
affected by a natural disaster. Any fiscal effect associated
with the bill is not reflected in The FY 2022 Governor’s
Budget Report.
Taxation; property tax; tax abatement; disaster destroyed property


2- 23


Statutes affected:
As introduced: 79-1613