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May 13, 2025
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Senate Committee on Assessment and Taxation

  • Committee Assistant: John Gauntt 785-296-2713
  • [email protected]

  • To request committee agendas or submit testimony please email [email protected]. All testimony submissions must be in pdf format.

    • Meeting Day: Daily Time: 9:30 am Location: 548-S

    Room 548-S Audio Stream

    Bills, Resolutions and Appointments

    Bills In Committee
    SB25 - Enacting the insurance savings account act, allowing individuals and corporations to establish insurance savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications under the Kansas income tax act.
    SB59 - Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases of construction materials and services for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.
    SB72 - Providing for transferability of Kansas housing investor tax credits from the year that the credit was originally issued.
    SB73 - Modifying deadlines for mailing property tax statements to taxpayers and certification of tax levies to the director of property valuation to be earlier than the current deadlines and providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget.
    SB90 - Providing for a property tax exemption from local government levies to the extent of the first $100,000 of appraised value for certain owner-occupied homes and authorizing local governments to propose a ballot question to opt out of such property tax exemption.
    SB103 - Authorizing cities and counties to propose an earnings tax for ballot question and to levy such tax if approved by the electors of a city or county, requiring resubmission of the question, if approved, to the electors every 10 years, allowing certain credits and exemptions against the tax, providing for deductions by public and private employers of the tax from employee earnings and providing that revenue from any such tax be pledged for certain purposes.
    SB107 - Providing a sales tax exemption for period products, diapers and incontinence products.
    SB108 - Authorizing counties to impose an earnings tax.
    SB109 - Providing a remittance credit to retailers for the collection of sales and compensating use tax.
    SB148 - Excluding from sales taxation the service of installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair or replacement of a building or facility.
    SB152 - Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions.
    SB179 - Establishing a child income tax credit.
    SB190 - Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.
    SB192 - Requiring judicial foreclosure tax sales by public auction to be conducted in person at a physical location in the county.
    SB195 - Establishing the property tax task force that shall study the property tax system in Kansas and develop recommendations and suggest improvements to law.
    SB201 - Providing for a homestead property tax exemption for certain veterans and former law enforcement officers with service-connected disabilities.
    SB209 - Providing a sales tax exemption for sales of firearms, firearm accessories, ammunition, firearm safes and firearm safety devices.
    SB215 - Excluding social security payments from household income and increasing the household income and appraised value thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.
    SB217 - Increasing the extent of property tax exemption for residential property from the statewide school levy.
    SB223 - Providing countywide retailers' sales tax authority for Russell county for the purpose of financing costs of attendance centers or other school district facilities.
    SB224 - Providing for the preceptor income tax incentive act, establishing an income tax credit for nursing home administrators, registered nurses and registered dietitians that serve as a community-based faculty preceptor in adult care homes and medical care facilities by providing personalized instruction, training and supervision for students.
    SB225 - Requiring counties to purchase homesteads at the appraised values set by county appraisers upon applications made by the owners under certain conditions.
    SB226 - Allowing an itemized deduction for certain losses from wagering transactions for individuals for income tax purposes.
    SB267 - Providing sales tax exemptions for certain services purchased on behalf of a provider in the provision of communication services and certain purchases by the Kansas fairgrounds foundation and modifying the definition of alcoholic beverages for purposes of the retailers' sales tax.
    SB268 - Clarifying modifications for certain business interest expenses and federal net operating loss carrybacks and providing a technical change to a statutory cross reference for recaptured moneys related to adoption savings accounts for purposes of Kansas income tax.
    SB277 - Exempting certain qualified tips from state income tax.
    SB278 - Providing a sales tax exemption for certain purchases and sales by care to share cancer support group of Bourbon county, Kansas, inc.
    SB280 - Requiring the approval by a majority of electors voting at an election in order for the governing body of any taxing entity to increase its total amount of property tax to be levied by more than the annual rate of inflation.
    SB283 - Decreasing individual income tax rates, discontinuing tax credits of the high performance incentive program and the Kansas affordable housing tax credit act, discontinuing payroll withholding tax benefits of the promoting employment across Kansas act, discontinuing the crediting of certain amounts to the job creation program fund and repealing certain tax credits.
    SB296 - Eliminating certain tax credits, exemptions, incentives, refunds and limitations, a transitional adjustment, a checkoff and a restoration program administered by the secretary that have expired or are no longer applicable.
    HB2083 - Providing a property tax exemption for new energy storage systems and excluding new energy storage systems from the commercial and industrial machinery and equipment exemption.
    HB2096 - Providing for transferability of Kansas housing investor tax credits from the year that the credit was originally issued.
    HB2318 - Providing that future income and privilege tax rate decreases be contingent on exceeding tax receipt revenues.
    HB2336 - Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor, the decrease in corporate income tax rates determining when sales other than tangible personal property are made in the state and excluding sales of a unitary business group of electric and natural gas public utilities.
    HB2377 - Providing that countywide retailers' sales tax is apportioned based on tangible property tax levies remain unchanged until December 31, 2026.
    HB2390 - Providing countywide retailers' sales tax authority for Jackson county for the purpose of supporting hospital services in the county.
    Sponsored Bills
    SB18 - Providing for the hunter nation distinctive license plate.
    SB25 - Enacting the insurance savings account act, allowing individuals and corporations to establish insurance savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications under the Kansas income tax act.
    SB26 - Providing a sales tax exemption for certain purchases by bowling centers.
    SB32 - Reducing insurance company premium tax rates and discontinuing remittance and crediting of a portion of the premium tax to the insurance department service regulation fund.
    SB33 - Substitute for SB 33 by Committee on Assessment and Taxation - Excluding exempt sales of certain custom meat processing services from exemption certificate requirements for sales tax purposes.
    SB35 - Discontinuing the state property tax levies for the Kansas educational building fund and the state institutions building fund and providing for financing therefor from the state general fund.
    SB59 - Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases of construction materials and services for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.
    SB69 - Extending the time period for eligibility for the loan repayment program and the income tax credit for rural opportunity zones, adding down payment assistance and child care reimbursement as program benefit options and expanding eligibility for the income tax credit.
    SB72 - Providing for transferability of Kansas housing investor tax credits from the year that the credit was originally issued.
    SB73 - Modifying deadlines for mailing property tax statements to taxpayers and certification of tax levies to the director of property valuation to be earlier than the current deadlines and providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget.
    SB74 - Providing a refundable income tax credit for expenditures for lockable gun and ammunition storage.
    SB103 - Authorizing cities and counties to propose an earnings tax for ballot question and to levy such tax if approved by the electors of a city or county, requiring resubmission of the question, if approved, to the electors every 10 years, allowing certain credits and exemptions against the tax, providing for deductions by public and private employers of the tax from employee earnings and providing that revenue from any such tax be pledged for certain purposes.
    SB109 - Providing a remittance credit to retailers for the collection of sales and compensating use tax.
    SB148 - Excluding from sales taxation the service of installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair or replacement of a building or facility.
    SB209 - Providing a sales tax exemption for sales of firearms, firearm accessories, ammunition, firearm safes and firearm safety devices.
    SB210 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.
    SB223 - Providing countywide retailers' sales tax authority for Russell county for the purpose of financing costs of attendance centers or other school district facilities.
    SB224 - Providing for the preceptor income tax incentive act, establishing an income tax credit for nursing home administrators, registered nurses and registered dietitians that serve as a community-based faculty preceptor in adult care homes and medical care facilities by providing personalized instruction, training and supervision for students.
    SB225 - Requiring counties to purchase homesteads at the appraised values set by county appraisers upon applications made by the owners under certain conditions.
    SB226 - Allowing an itemized deduction for certain losses from wagering transactions for individuals for income tax purposes.
    SB252 - Expanding the tax credit for low income students scholarship program act to allow certain high school students and students eligible to be enrolled in certain school districts to be eligible for scholarships, increasing the tax credit for contributions and the aggregate tax credit limit, providing for aggregate tax credit increases under certain conditions and providing for program administration by the state treasurer.
    SB259 - Providing that future personal and corporate income tax rate and privilege tax rate decreases be contingent on exceeding tax receipt revenues.
    SB267 - Providing sales tax exemptions for certain services purchased on behalf of a provider in the provision of communication services and certain purchases by the Kansas fairgrounds foundation and modifying the definition of alcoholic beverages for purposes of the retailers' sales tax.
    SB268 - Clarifying modifications for certain business interest expenses and federal net operating loss carrybacks and providing a technical change to a statutory cross reference for recaptured moneys related to adoption savings accounts for purposes of Kansas income tax.
    SB269 - Providing that future income tax and privilege tax rate decreases be contingent on exceeding revenue estimates and retaining a certain amount in the budget stabilization fund.
    SB277 - Exempting certain qualified tips from state income tax.
    SB278 - Providing a sales tax exemption for certain purchases and sales by care to share cancer support group of Bourbon county, Kansas, inc.
    SB280 - Requiring the approval by a majority of electors voting at an election in order for the governing body of any taxing entity to increase its total amount of property tax to be levied by more than the annual rate of inflation.
    SB282 - Enacting the Kansas retirement investment and savings plan (KRISP) act and establishing terms, conditions, requirements, membership elections, accounts, benefits, contributions and distributions related to such plan.
    SB283 - Decreasing individual income tax rates, discontinuing tax credits of the high performance incentive program and the Kansas affordable housing tax credit act, discontinuing payroll withholding tax benefits of the promoting employment across Kansas act, discontinuing the crediting of certain amounts to the job creation program fund and repealing certain tax credits.
    SB291 - Modifying certain provisions of the optometry law relating to scope of practice, definitions and credentialing requirements.
    SB296 - Eliminating certain tax credits, exemptions, incentives, refunds and limitations, a transitional adjustment, a checkoff and a restoration program administered by the secretary that have expired or are no longer applicable.
    HB2125 - Senate Substitute for HB 2125 by Committee on Assessment and Taxation - Modifying the deadline for mailing property tax statements to taxpayers and the deadline for governing bodies to certify the amount of property tax to be levied to the county clerk, providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget, modifying the content requirements of the revenue neutral rate hearing notice for property tax purposes, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for county clerks for calendar years 2025 and 2026, prohibiting a filing fee when a previous appeal remains pending before the board of tax appeals and authorizing the continuation of the 20-mill statewide property tax levy for schools.
    HB2396 - Senate Substitute for HB 2396 by Committee on Assessment and Taxation - Authorizing the use of a protest petition to limit funding of a taxing jurisdiction by property tax revenues exceeding a certain amount, providing for a protest petition notice to be sent to taxpayers and modifying the content requirements of the revenue neutral rate hearing notice.
    Sponsored Resolutions - 2025 Legislative Session
    HCR5011 - Senate Substitute for HCR 5011 by Committee on Assessment and Taxation - Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property and personal property classified as mobile homes.
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    • 2025. Powered by KLISS. Rendered: 2025-05-13T18:04:09. Head Rev No: 361026(I)