Modifies provisions relating to property taxes

Plain English Breakdown

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Official Summary Text

The following summaries of this bill are available:

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Senate Substitute

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SS/SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment.

Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies. (Section 22)

This amendment is substantially similar to HJR 148 (2026).
JOSH NORBERG

Senate Committee Substitute

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SCS/SJR 111 - Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment.

Additionally, this amendment requires the value of new construction and improvements to be included in the calculation of total assessed valuation for the purpose of calculating property tax levies. (Section 22)

This amendment is substantially similar to HJR 148 (2026).
JOSH NORBERG

Introduced

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SJR 111 - This constitutional amendment modifies provisions relating to real property taxes.

KANSAS CITY SCHOOL DISTRICT LEVY
Current constitutional provisions authorize the school board of the Kansas City School District to change the district's property tax levy from year to year, provided that the rate does not exceed the court-ordered rate for the 1995 tax year. Beginning January 1, 2028, this constitutional amendment, if approved by the voters, provides that the school district's property tax levy shall be subject to provisions governing the calculation of property tax levies in the same manner as other school districts in the state. (Section 11(g))

CALCULATION OF PROPERTY TAX LEVIES
Current constitutional provisions require taxing jurisdictions to reduce property tax levies when the total assessed value of property in the taxing jurisdiction increases by more than the percent increase in inflation, with an exception made for levies imposed for the payment of principal and interest on bonds or other indebtedness. This constitutional amendment, if approved by the voters, removes the exemption for debt service levies.

The amendment also provides that, beginning January 1 following the effective date of the amendment, taxing jurisdictions shall calculate levies for each subclass of real property, and shall reduce the levy for any such class if the assessed valuation for such class increases over the previous year, as provided in the amendment. (Section 22)

This amendment is identical to HJR 148 (2026).
JOSH NORBERG