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Minutes for HCR5009 - Committee on Taxation
Short Title
Proposing to amend the constitution of the state of Kansas to decrease the assessed value for real property used for residential purposes to 9%.
Minutes Content for Thu, Mar 16, 2023
Adam Siebers, Revisor, provided an overview for HCR5009 that would submit a question on the ballot to amend the Kansas Constitution in the 2024 general election if approved by two-thirds members of both chambers of the Kansas Legislature. Under current law the current assessed valuation for real property used for residential purposes and for real property necessary to accommodate a residential community of mobile or manufactured homes is set at 11.5 percent. Pursuant to the Resolution, the valuation would be lowered for such properties to 9 percent and would take effect in 2025. (Attachment 1)
Proponents:
Representative Vic Miller, House District 58, testified as a proponent for HCR5009 noting it would address a structural problem that has developed over time since the most recent adoption of a Classification Amendment to the Kansas Constitution in 1992. HCR5009, if approved, the assessed rate of residential property would be lowered from 11.5 percent rate approved in 1992 to 9.0 percent. Representative Miller presented a pie chart that illustrates since the adoption of the amendment in 1992, taxes on residential property have risen from 35.0 percent of all property taxes paid to a 56.0 percent projection in 2023. (Attachment 2), (Attachment 3), (Attachment 4), (Attachment 5), (Attachment 6) Representative Vic Miller stood for questions from Committee members.
Written testimony was submitted by Carol Schenk, Kansas resident, as a proponent to HCR5009, (Attachment 7)
Opponents:
Aaron Popelka, Kansas Livestock Association, testified as an opponent for HCR5009 noting under Article 11, Section 1 of the Kansas Constitution, residential property already has the lowest assessment rate of all properties listed in the constitution at 11.5 percent. Agricultural land is assessed at 30.0 percent and agricultural improvements are assessed at 25.0 percent. Property tax revenues from residential property have increased since 1985 and 1992 property tax amendments to the constitution is not because the constitution unequally assesses residential property, but because the number and value of homes has increased in the urban counties in Kansas. (Attachment 8) Mr. Popelka stood for questions from Committee members.
Written testimony was submitted by John Donley, Kansas Farm Bureau, as an opponent to HCR5009. (Attachment 9)
Neutral:
Eric Stafford, Kansas Chamber, submitted written testimony as neutral to HCR5009. (Attachment 10)
Mark Tomb, Kansas Association of Realtors, submitted written testimony as neutral to HCR5009. (Attachment 11)
Chairperson Smith closed the hearing on HCR5009.
