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Session of 2025
SENATE BILL No. 165
By Committee on Education
2-3
AN ACT concerning school districts; relating to the approval of the
issuance of bonds and approval of tax levies; requiring question
submitted elections for such approvals be conducted only on primary or
general election dates; prohibiting more than one such bond issuance
approval election to be conducted during a calendar year; amending
K.S.A. 25-2019, 72-1143, 72-53,113, 74-32,259 and 79-4001 and
K.S.A. 2024 Supp. 10-120 and 72-5143 and repealing the existing
sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) Whenever an election is required for the issuance
of bonds or for the levying of any taxes for any purpose by any school
district, such election shall be called and held on the date of the next
primary or general election, as specified in the resolution calling such
election. Any law that specifies an election date for such election shall take
precedence over the provisions of this section and such election shall be
held on the specified election date.
(b) This section shall be a part of and supplemental the general bond
laws of this state.
Sec. 2. K.S.A. 2024 Supp. 10-120 is hereby amended to read as
follows: 10-120. (a) Whenever an election is required for the issuance of
bonds for any purpose by any municipality other than an irrigation district
or where a different procedure for giving notice of the election is
specifically provided by law, upon compliance with the legal requirements
necessary and precedent to the call for the election, the proper municipal
officers shall call an election. Except as provided in section 1, and
amendments thereto, the election shall be held within 60 days after
compliance with the necessary requirements, or within 90 days, should the
longer period include the date of a general election.
(b) Notice of the election shall be published in a newspaper of general
circulation in the municipality once each week for two consecutive weeks.
The first publication shall be not less than 21 days prior to the election.
Notice of the election shall also be published on the website of the county
election office of any county where the election is to be conducted. Such
notice shall be published not less than 21 days prior to the election and
shall remain on the website until the day after the election. The notice shall
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set forth the time and place of holding the election and the purpose for
which the bonds are to be issued and shall be signed by the county election
officer. The election shall be held at the usual place of holding elections
and shall be conducted by the officers or persons provided by law for
holding elections in the municipality.
Sec. 3. K.S.A. 25-2019 is hereby amended to read as follows: 25-
2019. (a) No school district shall call or hold more than one special bond
election at a time other than a general election or the election of board of
education members within any one calendar year ; nor shall any special
bond election be held within sixty (60) days before or after a general
election or election of members of the board of education of such district.
(b) No community college shall call or hold more than one special
bond election at a time other than a general election or the election of
board of trustees members within any one calendar year. No community
college shall hold any special bond election within 60 days before or after
a general election or the election of board of trustees members.
(c) The provisions of this act section shall not prohibit the planning
for or consideration of any bond election during the period between
authorized bond elections, nor shall this act section prohibit notice or other
preparation for election during such period.
(d) The provisions of this act section shall have no application to any
capital outlay tax levy or election for authorization thereof. This act shall
apply to every school district offering any of grades one to twelve and to
community junior colleges.
(e) This section shall not apply to bond elections held for the purpose
of replacing, or repairing and equipping school buildings or facilities
destroyed or substantially damaged by fire, windstorm, flood or other
casualty, if approval for such election is obtained from the state board of
education.
Sec. 4. K.S.A. 72-1143 is hereby amended to read as follows: 72-
1143. The board of education of any unified school district may acquire,
purchase, construct, rent, operate and maintain suitable quarters for the use
of its teachers. Such quarters may consist of real or personal property or
both, and may be referred to as "teacherages." The acquisitions of such
property for teacherages shall be by resolution of the board of education,
which shall be published once in a newspaper of general circulation within
the county or counties where such school district is located. If, within
thirty (30) days after publication of such resolution, there is filed a petition
signed by qualified electors equal in number to not less than ten percent
(10%) of the electors who voted at the last general school election,
demanding that such resolution be submitted to a vote of the electors in
such school district, such resolution shall not take effect until submitted to
a referendum and approved by a majority of the qualified electors voting
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thereon. Such referendum may shall be held at a special election called for
such purpose or at the general school election. Any school district may
dispose of any teacherage or any interest therein or part thereof as
provided by law for other school property.
Sec. 5. K.S.A. 2024 Supp. 72-5143 is hereby amended to read as
follows: 72-5143. (a) In each school year, the board of education of a
school district shall adopt, by resolution, a local option budget equal to
15% of the school district's total foundation aid.
(b) If the board of education of a school district desires local option
budget authority above the amount required under subsection (a), the
board may adopt, by resolution, a local option budget in an amount that
does not exceed the statewide average for the preceding school year as
determined by the state board pursuant to subsection (j). The adoption of a
resolution pursuant to this section shall require a majority vote of the
members of the board. Such resolution shall be effective upon adoption
and shall require no other procedure, authorization or approval.
(c) If the board of a school district desires local option budget
authority above the amount authorized under subsection (b), the board may
adopt, by resolution, such budget in an amount not to exceed the state
prescribed percentage. The adoption of a resolution pursuant to this
subsection shall require a majority vote of the members of the board. The
resolution shall be published at least once in a newspaper having general
circulation in the school district. The resolution shall be published in
substantial compliance with the following form:
Unified School District No. _______,
____________ County, Kansas.
RESOLUTION
Be It Resolved that:
The board of education of the above-named school district shall be
authorized to adopt a local option budget in each school year in an amount
not to exceed ____% of the amount of total foundation aid. The local
option budget authorized by this resolution may be adopted, unless a
petition in opposition to the same, signed by not less than 10% of the
qualified electors of the school district, is filed with the county election
officer of the home county of the school district within 40 days after
publication of this resolution. If a petition is filed, the county election
officer shall submit the question of whether adoption of the local option
budget shall be authorized to the electors of the school district at an
election called for the purpose or at the next general election, as is
specified by the board of education of the school district.
CERTIFICATE
This is to certify that the above resolution was duly adopted by the
board of education of unified school district No._____, ________County,
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Kansas, on the _____ day of ______, _____.
____________________________
Clerk of the board of education.
All of the blanks in the resolution shall be filled appropriately. If a
sufficient petition is not filed, the board may adopt a local option budget.
If a sufficient petition is filed, the board may notify the county election
officer of the date of an election to be held to submit the question of
whether adoption of a local option budget shall be authorized. Any such
election shall be noticed, called and held in the manner provided by K.S.A.
10-120, and amendments thereto. If the board fails to notify the county
election officer within 30 days after a sufficient petition is filed, the
resolution shall be deemed abandoned and no like resolution shall be
adopted by the board within the nine months following publication of the
resolution.
(d) Unless specifically stated otherwise in the resolution, the authority
to adopt a local option budget shall be continuous and permanent. The
board of any school district that is authorized to adopt a local option
budget may adopt a budget in an amount less than the amount authorized,
provided the board adopts a local option budget in an amount equal to or
greater than the amount required under subsection (a).
(e) The board of any school district may initiate procedures to renew
or increase the authority to adopt a local option budget at any time during
a school year after the tax levied pursuant to K.S.A. 72-5147, and
amendments thereto, is certified to the county clerk under any existing
authorization.
(f) (1) Except as provided in paragraph (2), the board of any school
district authorized to adopt a local option budget prior to July 1, 2017,
under a resolution that authorized the adoption of such budget in
accordance with the provisions of K.S.A. 72-6471, prior to July 1, 2017,
may continue to operate under such resolution for the period of time
specified in the resolution if such resolution adopted a local option budget
equal to or greater than the amount required in subsection (a), or may
abandon the resolution and operate under the provisions of this section.
Any such school district shall operate under the provisions of this section
after the period of time specified in any previously adopted resolution has
expired.
(2) Any resolution adopted prior to July 1, 2017, pursuant to K.S.A.
72-6433(e)(2), prior to its repeal, that authorized the adoption of a local
option budget and that was not subsequently submitted to and approved by
a majority of the qualified electors of the school district voting at an
election called and held thereon shall expire on June 30, 2018, and shall
have no force and effect during school year 2018-2019 or any subsequent
school year.
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(g) Any resolution adopted pursuant to this section may revoke or
repeal any resolution previously adopted by the board. If the resolution
does not revoke or repeal previously adopted resolutions, all resolutions
that are in effect shall expire on the same date. The maximum amount of
the local option budget of a school district under all resolutions in effect
shall not exceed the state prescribed percentage in any school year.
(h) For school year 2019-2020 and each school year thereafter, the
board of any school district that desires to increase its local option budget
authority for the immediately succeeding school year shall submit written
notice of such intent to the state board by April 1 of the current school
year. Such notice shall include the local option budget authority, expressed
as a percentage of the school district's total foundation aid, to be adopted
for the immediately succeeding school year. The board of a school district
shall not adopt a local option budget in excess of the authority stated in a
notice submitted pursuant to this subsection.
(i) (1) There is hereby established in each school district that adopts a
local option budget a supplemental general fund, which shall consist of all
amounts deposited therein or credited thereto according to law.
(2) (A) Of the moneys deposited in or otherwise credited to the
supplemental general fund of a school district pursuant to K.S.A. 72-5147,
and amendments thereto, an amount that is proportional to that amount of
such school district's total foundation aid attributable to the at-risk student
weighting as compared to such district's total foundation aid shall be
transferred to the at-risk education fund of such school district and shall be
expended in accordance with K.S.A. 72-5153, and amendments thereto.
(B) Of the moneys deposited in or otherwise credited to the
supplemental general fund of a school district pursuant to K.S.A. 72-5147,
and amendments thereto, an amount that is proportional to that amount of
such school district's total foundation aid attributable to the bilingual
weighting as compared to such district's total foundation aid shall be
transferred to the bilingual education fund of such school district and shall
be expended in accordance with K.S.A. 72-3613, and amendments thereto.
(C) Of the moneys deposited in or otherwise credited to the
supplemental general fund of a school district pursuant to K.S.A. 72-5147,
and amendments thereto, an amount that is proportional to that amount of
such school district's total foundation aid attributable to the special
education weighting as compared to such school district's total foundation
aid shall be transferred to the special education fund of such school district
and expended in accordance with K.S.A. 72-3422, and amendments
thereto.
(3) Subject to the limitations imposed under paragraph (4), amounts
in the supplemental general fund may be expended for any purpose for
which expenditures from the general fund are authorized or may be
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transferred to any categorical fund of the school district. Amounts in the
supplemental general fund attributable to any percentage over 25% of total
foundation aid determined for the current school year may be transferred
to the capital improvements fund of the school district and the capital
outlay fund of the school district if such transfers are specified in the
resolution authorizing the adoption of a local option budget in excess of
25%.
(4) Amounts in the supplemental general fund may not be expended
for the purpose of making payments under any lease-purchase agreement
involving the acquisition of land or buildings that is entered into pursuant
to the provisions of K.S.A. 72-1149, and amendments thereto.
(5) (A) Except as provided in subparagraph (B), any unexpended
moneys remaining in the supplemental general fund of a school district at
the conclusion of any school year in which a local option budget is
adopted shall be maintained in such fund.
(B) If the school district received supplemental state aid in the school
year, the state board shall determine the ratio of the amount of
supplemental general state aid received to the amount of the local option
budget of the school district for the school year and multiply the total
amount of the unexpended moneys remaining by such ratio. An amount
equal to the amount of the product shall be transferred to the general fund
of the school district or remitted to the state treasurer in accordance with
the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt
of any such remittance, the state treasurer shall deposit the same in the
state treasury to the credit of the state school district finance fund.
(j) Each year, the state board shall determine the statewide average
percentage of local option budgets legally adopted by school districts for
the preceding school year.
(k) The provisions of this section shall be subject to the provisions of
K.S.A. 72-5144, and amendments thereto.
(l) As used in this section:
(1) "Authorized to adopt a local option budget" means that a school
district has adopted a resolution pursuant to subsection (c).
(2) "State prescribed percentage" means 33% of the total foundation
aid of the school district in the current school year.
(3) "Total foundation aid" means the same as defined in K.S.A. 72-
5132, and amendments thereto.
Sec. 6. K.S.A. 72-53,113 is hereby amended to read as follows: 72-
53,113. (a) The board of education of any school district may make an
annual tax levy at a mill rate not to exceed the statutorily prescribed mill
rate upon the taxable tangible property in the school district for the
purposes specified in this act and, with respect to any redevelopment
district established prior to July 1, 2017, pursuant to K.S.A. 12-1771, and
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amendments thereto, for the purpose of paying a portion of the principal
and interest on bonds issued by cities under the authority of K.S.A. 12-
1774, and amendments thereto, for the financing of redevelopment
projects upon property located within the school district. No levy shall be
made under this act until a resolution is adopted by the board of education
in the following form:
Unified School District No. ______,
______________ County, Kansas.
RESOLUTION
Be It Resolved that:
The above-named school board shall be authorized to make an annual
tax levy in an amount not to exceed ______ mills upon the taxable tangible
property in the school district for the purpose of acquisition, construction,
reconstruction, repair, remodeling, additions to, furnishing, maintaining
and equipping of school district property and equipment necessary for
school district purposes, including: (1) Computer software; (2)
performance uniforms; (3) housing and boarding pupils enrolled in an area
vocational school operated under the board; (4) architectural expenses; (5)
building sites; (6) undertaking and maintenance of asbestos control
projects; (7) school buses; and (8) other fixed assets, and with respect to
any redevelopment district established prior to July 1, 2017, pursuant to
K.S.A. 12-1771, and amendments thereto, for the purpose of paying a
portion of the principal and interest on bonds issued by cities under the
authority of K.S.A. 12-1774, and amendments thereto, for the financing of
redevelopment projects upon property located within the school district.
The tax levy authorized by this resolution may be made, unless a petition
in opposition to the same, signed by not less than 10% of the qualified
electors of the school district, is filed with the county election officer of
the home county of the school district within 40 calendar days after the last
publication of this resolution. In the event a petition is filed, the county
election officer shall submit the question of whether the tax levy shall be
authorized to the electors in the school district at an election called for that
purpose or at the next general election, as is specified by the board of
education of the above school district.
CERTIFICATE
This is to certify that the above resolution was duly adopted by the
board of education of Unified School District No. ______, ____________
County, Kansas, on the ____ day of _________, ____.
_____________________________
Clerk of the board of education.
All of the blanks in the above resolution shall be appropriately filled.
The blank preceding the word "mills" shall be filled with a specific
number. The resolution shall be published once a week for two consecutive
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weeks in a newspaper having general circulation in the school district. If
no petition as specified above is filed in accordance with the provisions of
the resolution, the board of education may make the tax levy specified in
the resolution. If a petition is filed as provided in the resolution, the board
of education may notify the county election officer of the date of an
election to be held to submit the question of whether the tax levy shall be
authorized. If the board of education fails to notify the county election
officer within 60 calendar days after a petition is filed, the resolution shall
be deemed abandoned and no like resolution shall be adopted by the board
of education within the nine months following the first publication of the
resolution.
(b) As used in this act:
(1) "Unconditionally authorized to make a capital outlay tax levy"
means that the school district has adopted a resolution under this section,
has published the same, and either that the resolution was not protested or
that it was protested and an election has been held by which the tax levy
specified in the resolution was approved;
(2) "statutorily prescribed mill rate" means:
(A) Eight mills;
(B) the mill levy rate in excess of eight mills if the resolution fixing
such rate was approved at an election prior to the effective date of this act;
or
(C) the mill levy rate in excess of eight mills if no petition or no
sufficient petition was filed in protest to a resolution fixing such rate in
excess of eight mills and the protest period for filing such petition has
expired;
(3) "asbestos control project" means any activity which is necessary
or incidental to the control of asbestos-containing material in buildings of
school districts and includes, but not by way of limitation, any activity
undertaken for the removal or encapsulation of asbestos-containing
material, for any remodeling, renovation, replacement, rehabilitation or
other restoration necessitated by such removal or encapsulation, for
conducting inspections, reinspections and periodic surveillance of
buildings, performing response actions, and developing, implementing and
updating operations and maintenance programs and management plans;
(4) "asbestos" means the asbestiform varieties of chrysotile
(serpentine), crocidolite (riebeckite), amosite (cummingtonitegrunerite),
anthophyllite, tremolite, and actinolite; and
(5) "asbestos-containing material" means any material or product
which contains more than 1% asbestos.
Sec. 7. K.S.A. 74-32,259 is hereby amended to read as follows: 74-
32,259. (a) Subject to the provisions of subsection (b), the board of any
school district may make an annual tax levy for a period of not to exceed
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five years in an amount not to exceed 1/2 mill upon the assessed taxable
tangible property within the school district to maintain and operate an
adult basic education program at a level approved by the state board and
for the purpose of 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. Proceeds from the tax levy, except for an amount
to pay 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, shall be deposited in the adult education fund of the school
district, which fund is hereby established. Notwithstanding any other
provision of law, all moneys received by the school district from whatever
source for adult basic education shall be credited to the adult education
fund established by this section. The expenses of a school district directly
attributable to adult basic education shall be paid from the adult education
fund.
(b) No tax levy shall be made under this section until a resolution
authorizing the levy is passed by the board and published once a week for
three consecutive weeks in a newspaper having general circulation in the
school district. The resolution shall specify the millage rate of the tax levy
and the period of time for which the tax levy shall be made under authority
thereof. After adoption of the resolution, the levy may be made unless,
within 90 days following the last publication of the resolution, a petition in
opposition to the levy, signed by not less than 5% of the qualified electors
of the school district, is filed with the county election officer of the home
county of the school district. In the event a petition is filed, the tax shall
not be levied without the question of levying the same having been
submitted to and approved by a majority of the qualified electors of the
school district voting at an election which shall be called for that purpose
or at the next general election.
(c) The board of any school district which has made a tax levy
authorized under the provisions of this section may initiate procedures to
renew its authority to make such a tax levy at any time after the final levy
under a current authorization is certified to the county clerk.
Sec. 8. K.S.A. 79-4001 is hereby amended to read as follows: 79-
4001. Any municipality, as the same is defined in K.S.A. 10-1101, is
hereby authorized to make an annual tax levy not to exceed two mills for
the purpose of creating and providing a special fund to be used in making
any general improvement which such municipality is authorized by law to
make, or, to be used to remodel, construct, reconstruct, furnish and equip
an addition or annex to any library being operated and maintained by such
municipality, and in the case of cities, counties and school districts, to pay
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a portion of the principal and interest on bonds issued by cities under the
authority of K.S.A. 12-1774, and amendments thereto, for the financing of
redevelopment projects upon property located in such county or such
school district. The governing body of such municipalities shall by
resolution submit the question of making such levy to the qualified
electors of the municipality at any general election or at a special election
called for such purpose, except that if such municipality is a school district
then such question shall be submitted to the qualified electors of such
school district at the next general election . The question as stated on the
ballot shall show the nature of the improvement contemplated, the total
amount to be raised by taxes, and the period over which such levy is to be
made, which shall in no case exceed ten (10) years. If a majority of those
voting on such proposition vote in favor thereof, the governing body shall
make said levy and create such fund, the principal and interest thereof to
be used for the purpose authorized. Such levy shall be in addition to all
other levies authorized by law and none of the limitations of article 19 of
chapter 79 of the Kansas Statutes Annotated, or acts amendatory thereof or
supplemental thereto, shall apply to such levy. Whenever tax levies have
been approved and the fund created as provided for in this section in any
city, and thereafter, it becomes evident that the city will be unable to use
the fund for the specific purposes herein provided for because of urban
renewal plans approved by the federal government providing for the
removal of the library building, the governing board of such city shall be
and is hereby authorized to use such fund so accumulated for the purposes
of purchasing and improving a library or sites, constructing, furnishing,
equipping, remodeling or making additions to library buildings, and may
continue to make the tax levy for the purposes hereinbefore specified for
the period provided, but not to exceed a total of ten (10) years in any case;
and said governing board is further authorized to use such funds derived
from tax levies to prepay rent under leases with a public building
commission as provided for under K.S.A. 12-1757 et seq., and acts
amendatory thereof.
Sec. 9. K.S.A. 25-2019, 72-1143, 72-53,113, 74-32,259 and 79-4001
and K.S.A. 2024 Supp. 10-120 and 72-5143 are hereby repealed.
Sec. 10. This act shall take effect and be in force from and after its
publication in the statute book.
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