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Session of 2026
HOUSE BILL No. 2794
By Committee on Taxation
Requested by Representative Awerkamp
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AN ACT concerning taxation; relating to property tax; decreasing the rate
of ad valorem tax imposed by a school district; amending K.S.A. 2025
Supp. 72-5142 and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. 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:
(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 2025-2026 and year 2026-2027;
(2) 19 mills in the school year 2027-2028; and
(3) in the school year 2028-2029, and each school year thereafter, the
rate of tax to be levied shall equal the tax rate for the current school year
that would generate the same property tax revenue as levied for the 2027-
2028 school year using the current tax year's total assessed valuation,
except that the tax rate shall not be less than 15 mills. The director of
property valuation shall calculate the tax rate for this annual adjustment.
(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
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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. 2. K.S.A. 2025 Supp. 72-5142 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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