Session of 1999
         
HOUSE BILL No. 2111
         
By Representative Swenson
          
1-26
          
  9             AN  ACT relating to motor vehicle taxation; concerning the computation
10             thereof; amending K.S.A. 1998 Supp. 79-5105 and repealing the ex-
11             isting section.
12      
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 1998 Supp. 79-5105 is hereby amended to read as
15       follows: 79-5105. (a) A tax is hereby levied upon every motor vehicle, as
16       the same is defined by K.S.A. 79-5101, and amendments thereto, in an
17       amount which shall be determined in the manner hereinafter prescribed,
18       except that: (1) (A) For 1995, the tax on any motorcycle shall not be less
19       than $6 and the tax on any other motor vehicle shall not be less than $12;
20       and (B) the tax on each motor vehicle the age of which is 15 years or
21       older shall not be more than $12; and (2) for 1996, and each year there-
22       after: (A) The tax on any motorcycle shall not be less than $12 and the
23       tax on any other motor vehicle shall not be less than $24, except as oth-
24       erwise provided by clause (B) and (C); (B) the tax on any motorcycle the
25       model year of which is 1980 or earlier shall be $6 and the tax on any other
26       motor vehicle the model year of which is 1980 or earlier shall be $12; and
27       (C) if the tax on any motorcycle in 1995 was more than $6 but less than
28       $12, the tax shall be determined for 1996 and each year thereafter in the
29       manner hereinafter prescribed but shall not be less than $6, and if the
30       tax on any other motor vehicle in 1995 was more than $12 but less than
31       $24, the tax shall be determined for 1996 and each year thereafter in the
32       manner hereinafter prescribed but shall not be less than $12.
33             (b) The amount of such tax on a motor vehicle shall be computed by:
34       (1) Determining the amount representing the midpoint of the values in-
35       cluded within the class in which such motor vehicle is classified under
36       K.S.A. 79-5102 or 79-5103, and amendments thereto, except that the
37       midpoint of class 20 shall be $21,000 plus $2,000 for each $2,000 or
38       portion thereof by which the trade-in value of the vehicle exceeds
39       $22,000, and, for calendar year 2000, subtracting $5,000 therefrom, for
40       calendar 2001, subtracting $10,000 therefrom, for calendar year 2002,
41       subtracting $15,000 therefrom, and for calendar year 2003, and all such
42       years thereafter, subtracting $20,000 therefrom; (2) if the model year of
43       the motor vehicle is a year other than the year for which the tax is levied,

HB 2111

2

  1       by reducing such midpoint amount the amount determined under clause
  2       (1) by an amount equal to 16% in 1995, and all years prior thereto, and
  3       15% in 1996, and all years thereafter, of the remaining balance for each
  4       year of difference between the model year of the motor vehicle and the
  5       year for which the tax is levied if the model year of the motor vehicle is
  6       1981 or a later year or (B) the remaining balance for each year of differ-
  7       ence between the year 1980 and the year for which the tax is levied if the
  8       model year of the motor vehicle is 1980 or any year prior thereto; (3) by
  9       multiplying the amount determined after application of clause (2) above
10       by 30% during calendar year 1995, 28.5% during the calendar year 1996,
11       26.5% during the calendar year 1997, 24.5% during the calendar year
12       1998, 22.5% during the calendar year 1999, and 20% during all calendar
13       years thereafter, which shall constitute the taxable value of the motor
14       vehicle; and (4) by multiplying the taxable value of the motor vehicle
15       produced under clause (3) above by the county average tax rate.
16             (c) The "county average tax rate" means the total amount of general
17       property taxes levied within the county by the state, county and all other
18       taxing subdivisions levying such taxes within such county in the second
19       calendar year before the calendar year in which the owner's full registra-
20       tion year begins divided by the total assessed tangible valuation of prop-
21       erty within such county as of November 1 of such second calendar year
22       before the calendar year in which the owner's full registration year begins
23       as certified by the secretary of revenue, except that: (1) As of November
24       1, 1994, such rate shall be computed without regard to 11.429% of the
25       general property taxes levied by school districts pursuant to K.S.A. 72-
26       6431, and amendments thereto; (2) as of November 1, 1995, such rate
27       shall be computed without regard to 31.429% of the general property
28       taxes levied by school districts pursuant to K.S.A. 72-6431, and amend-
29       ments thereto; (3) as of November 1, 1996, such rate shall be computed
30       without regard to 54.286% of the general property taxes levied by school
31       districts pursuant to K.S.A. 72-6431, and amendments thereto; (4) as of
32       November 1, 1997, such rate shall be computed without regard to 70.36%
33       of the general property taxes levied by school districts pursuant to K.S.A.
34       72-6431, and amendments thereto; and (5) as of November 1, 1998, and
35       such date in all years thereafter, such rate shall be computed without
36       regard to the general property taxes levied by school districts pursuant to
37       K.S.A. 72-6431, and amendments thereto.
38             (d)  (1) There is hereby established in the state treasury the motor
39       vehicle tax replacement fund. All expenditures from such fund to the sev-
40       eral county treasurers shall be made by the 10th of every month upon
41       warrants of the director of accounts and reports pursuant to vouchers
42       approved by the secretary of revenue in the amount calculated pursuant
43       to paragraph (2).

HB 2111

3

  1             (2) For the purpose of reimbursing taxing subdivisions for the amount
  2       of revenue lost because of the amendments by this act to subsection (b),
  3       the secretary of revenue shall calculate and certify to the director of ac-
  4       counts and reports by the 10th day of every month such amount. For all
  5       applicable tax years, such amount shall be equal to the difference between
  6       the tax computed without regard to the amendments by this act to sub-
  7       section (b) and the tax computed with regard to such amendments. Upon
  8       receipt of such certification, the director of accounts and reports shall
  9       transfer the certified amount from the state general fund to the motor
10       vehicle tax replacement fund. In addition the secretary of revenue shall
11       calculate the amount to be reimbursed to each county.
12             (3) All moneys received under the provisions of this subsection shall
13       be allocated and distributed to the appropriate taxing subdivision in the
14       same manner as provided in K.S.A. 79-5109, and amendments thereto.
15       Moneys received by taxing subdivisions from such taxes shall be appor-
16       tioned among and credited to tax levy funds in the same manner as pro-
17       vided in K.S.A. 79-5110, and amendments thereto. The county treasurer
18       shall prepare estimates and notify taxing subdivisions of distribution for
19       the purpose of budget preparation in the same manner as provided in
20       K.S.A. 79-5111, and amendments thereto.  
21       Sec.  2. K.S.A. 1998 Supp. 79-5105 is hereby repealed.
22        Sec.  3. This act shall take effect and be in force from and after Jan-
23       uary 1, 2000, and its publication in the statute book.