Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor

March 1, 2021

The Honorable Caryn Tyson, Chairperson
Senate Committee on Assessment and Taxation
Statehouse, Room 123-E
Topeka, Kansas 66612
Dear Senator Tyson:
SUBJECT: Fiscal Note for SB 234 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 234 is
respectfully submitted to your committee.
SB 234 would require that mobile homes or manufactured homes be valued the same way
whether they are considered real or personal property. The valuation method would consider
replacement cost when new less depreciation and would consider physical deterioration or
functional, economic, or social obsolescence.
The Department of Revenue indicates that SB 234 would have no fiscal effect on state or
local property tax revenues and would have no fiscal effect on its operations.


Adam Proffitt
Director of the Budget

cc: Wendi Stark, League of Municipalities
Lynn Robinson, Department of Revenue
Jody Allen, Tax Appeals
Jay Hall, Association of Counties

Statutes affected:
As introduced: 79-340, 58-4202