SESSION OF 2021
SUPPLEMENTAL NOTE ON HOUSE SUBSTITUTE FOR
SENATE BILL NO. 49
As Recommended by House Committee on
Taxation

Brief*
House Sub. for SB 49 would re-authorize the 20-mill
property tax levy for school years 2021-2022 and 2022-2023.
The bill would continue the exemption of residential
property up to $20,000 of appraised value from the 20-mill
property tax levy for tax years 2021 and 2022.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of a representative
of WATCO. As introduced, it would have extended the sunset
on the single city port authority tax credit.

Senate Committee on Assessment and Taxation
At the Senate Committee hearing, proponent testimony
was provided by a representative of WATCO.
Written-only testimony in support of the bill was provided
by representatives of the Kansas Grain and Feed Association
and the Kansas Cooperative Council.
There was no other testimony.
____________________
*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
 The Senate Committee amended the bill to reduce the
extension of the sunset from tax year 2041 to tax year 2024.

House Committee on Taxation
At the House Committee hearing, proponent testimony
was provided by a representatives of WATCO, the Kansas
Agribusiness Retailers Association, and the Kansas Grain
and Feed Association. Proponents stated the bill would make
the continued operation of certain short line railroads
economically viable.
Written-only proponent testimony was provided by a
representative of the Kansas Cooperative Council.
There was no other testimony.
The House Committee amended the bill to remove the
contents relating to the single city port authority tax credit and
insert the provisions related to the statewide school finance
levy, which were introduced in HB 2423. The amended
provisions were recommended as a substitute bill.

HB 2423 (Statewide School Finance Levy)
House Committee on Taxation
At the House Committee hearing on HB 2423,
proponent testimony was provided by representatives of the
Kansas Association of School Boards and United School
Administrators of Kansas. Written-only proponent testimony
was provided by representatives of the Kansas State Board
of Education. Proponents indicated the proceeds of the levy
were necessary for school finance purposes and requested
clarification of the applicability of SB 13 notice and public
hearing requirements regarding property tax to school
districts.

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 Neutral testimony on HB 2423 was provided by a
representative of the League of Kansas Municipalities.
No other testimony was provided on HB 2423.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on HB 2423, revenues from the 20-mill statewide
property tax are estimated to be $752.4 million in FY 2022
and $770.6 million in FY 2023. Enactment of the bill is
reflected in The FY 2022 Governor’s Budget Report.
Taxation; property tax; school finance


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Statutes affected:
As introduced: 79-32
As Amended by Senate Committee: 79-32
H Sub for: 79-201x, 72-5142, 79-1964, 79-1964a, 79-1964b