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Session of 2026
HOUSE BILL No. 2784
By Committee on Taxation
Requested by Representative King
2-18
AN ACT concerning taxation; relating to property tax; decreasing the rate
of ad valorem tax imposed by a school district; providing for certain
transfers to the state school district finance fund; amending K.S.A.
2025 Supp. 72-5133a and 72-5142 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2025 Supp. 72-5133a is hereby amended to read as
follows: 72-5133a. (a) On August 15, 2024, and each August 15 thereafter,
the director of the budget, in consultation with the director of property
valuation, shall certify to the director of accounts and reports if the:
(1) Exemption provided by K.S.A. 79-201x, and amendments thereto,
is increased from $42,049 for any tax year; or
(2) rate of ad valorem tax levied by a school district pursuant to
K.S.A. 72-5142, and amendments thereto, is decreased from 20 mills.
(b) (1) The director of the budget shall certify to the director of
accounts and reports and shall transfer a copy of such certification to the
director of legislative research the amount of revenue that the:
(A) Increase in the exemption provided by K.S.A. 79-201x, and
amendments thereto, would have generated for the tax year if the
exemption amount was $42,049; and
(B) decrease in the rate of ad valorem tax levied by a school district
pursuant to K.S.A. 72-5142, and amendments thereto, would have
generated for the tax year if the tax rate levied would have been 20 mills.
(2) Upon receipt of such certification, or as soon thereafter as moneys
are available, the director of accounts and reports shall transfer such
certified amount from the:
(A) State general fund to the state school district finance fund of the
department of education for the amount provided in paragraph (1)(A); and
(B) budget stabilization fund to the state school district finance fund
of the department of education for the amount provided in paragraph (1)
(B).
Sec. 2. K.S.A. 2025 Supp. 72-5142 is hereby amended to read as
follows: 72-5142. (a) The board of education of each school district shall
levy an ad valorem tax upon the taxable tangible property of the school
district in the school years specified in subsection (b) for the purpose of:
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(1) Financing that portion of the school district's general fund budget
that is not financed from any other source provided by law;
(2) paying a portion of the costs of operating and maintaining public
schools in partial fulfillment of the constitutional obligation of the
legislature to finance the educational interests of the state; and
(3) with respect to any redevelopment school district established prior
to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments thereto,
paying a portion of the principal and interest on bonds issued by cities
under authority of K.S.A. 12-1774, and amendments thereto, for the
financing of redevelopment projects upon property located within the
school district.
(b) The tax required under subsection (a) shall be levied at a rate of:
(1) 20 mills in the school years year 2025-2026; and
(2) 19 mills in the school year 2026-2027.
(c) The proceeds from the tax levied by a district under authority of
this section, except the proceeds of such tax levied for the purpose
described in subsection (a)(3), shall be remitted to the state treasurer in
accordance with the provisions of K.S.A. 75-4215, and amendments
thereto. Upon receipt of each such remittance, the state treasurer shall
deposit the entire amount in the state treasury to the credit of the state
school district finance fund.
(d) No school district shall proceed under K.S.A. 79-1964, 79-1964a
or 79-1964b, and amendments thereto.
Sec. 3. K.S.A. 2025 Supp. 72-5133a and 72-5142 are hereby
repealed.
Sec. 4. This act shall take effect and be in force from and after its
publication in the statute book.
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