Kansas Statutes Annotated
Updated Through the 2017 Legislative Session

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Statute Number:79-2925b
Chapter Title:TAXATION
Article Title:MISCELLANEOUS PROVISIONS
Tax Type:Property Tax
Brief Description:Approval of budgets by taxing subdivisions, except cities and
counties; requirement of majority vote by governing body, when;
publication.
Keywords:


Body:

79-2925b.Approval of budgets by taxing subdivisions, except cities and counties; requirement of majority vote by governing body, when; publication.(a) Without a majority vote so providing, the governing body of any municipality shall not approve any appropriation or budget, as the case requires, which may be funded by revenue produced from property taxes, and which provides for funding with such revenue in an amount exceeding that of the next preceding year, adjusted to reflect changes in the consumer price index for all urban consumers as published by the United States department of labor for the preceding calendar year. If the total tangible property valuation in any municipality increases from the next preceding year due to increases in the assessed valuation of existing tangible property and such increase exceeds changes in the consumer price index, the governing body shall lower the amount of ad valorem tax to be levied to the amount of ad valorem tax levied in the next preceding year, adjusted to reflect changes in the consumer price index. This subsection shall not apply to ad valorem taxes levied under K.S.A.76-6b01and76-6b04and K.S.A. 2017 Supp.72-5142, and amendments thereto, and any other ad valorem tax levy which was previously approved by the voters of such municipality. Notwithstanding the requirements of this subsection, nothing herein shall prohibit a municipality from increasing the amount of ad valorem tax to be levied if the municipality approves the proposed increase with a majority vote of the governing body by the adoption of a resolution and publishes its vote to approve the appropriation or budget including the increase as provided in subsection (c).
(b) Revenue that, in the current year, is produced and attributable to the taxation of:
(1) New improvements to real property;
(2) increased personal property valuation;
(3) property located within added jurisdictional territory; or
(4) property which has changed in use shall not be considered when determining whether revenue produced from property has increased from the next preceding year.
(c) In the event the governing body votes to approve any appropriation or budget, as the case requires, which may be funded by revenue produced from property taxes, and which provides for funding with such revenue in an amount exceeding that of the next preceding year as provided in subsection (a), notice of such vote shall be published in the official county newspaper of the county where such municipality is located.
(d) The provisions of this section shall be applicable to all fiscal and budget years commencing on and after the effective date of this act.
(e) The provisions of this section shall not apply to revenue received from property tax levied for the sole purpose of repayment of the principal of and interest upon bonded indebtedness, temporary notes and no-fund warrants.
(f) For purposes of this section:
(1) "Municipality" means any political subdivision of the state which levies an ad valorem tax on property and includes, but is not limited to, any township, municipal university, school district, community college, drainage district or other taxing district;
(2) "municipality" shall not include:
(A) Any such political subdivision or taxing district which receives $1,000 or less in revenue from property taxes in the current year; or
(B) any city or county.
History:L. 1999, ch. 154, 21; L. 2014, ch. 37, 1; L. 2015, ch. 4, 76; L. 2015 , ch. 99, 5; L. 2015, ch. 102, 2; L. 2015, ch. 105, 1; L. 2016, ch. 66, 5; L. 2017, ch. 95, 106; July 1.



Date Composed: 11/27/2017 Date Modified: 11/27/2017

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