Assessment and Taxation

KS - Senator Caryn Tyson (R)

Title:

Chair

KS - Senator Alley (R)

Title:

Vice Chair

KS - Senator Holland (D)

Title:

Ranking Minority Member

KS - Senator Molly Baumgardner (R)

Title:

Member

KS - Senator Claeys (R)

Title:

Member

KS - Senator Ethan Corson (D)

Title:

Member

KS - Senator Dan Kerschen (R)

Title:

Member

KS - Senator Kloos (R)

Title:

Member

KS - Senator Steffen (R)

Title:

Member

KS - SB13 Establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate for property tax purposes and discontinuing the city and county tax lid, prohibiting valuation increase of real property solely as the result of normal repair, replacement or maintenance of existing structure and establishing a payment plan for the payment of delinquent or nondelinquent property taxes.

KS - SB21 Approving election for sales tax authority for Cherokee county.

KS - SB22 Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals and payment protection program loans and expenses; expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount; allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return; exempting from income compensation attributable to unemployment insurance ID fraud; and in...

KS - SB23 Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.

KS - HB2104 Modifying the sales tax exemption for construction materials by allowing certain educational institutions a sales tax exemption for purchases thereof.

KS - SB45 Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.

KS - SB46 Providing a Kansas income tax subtraction modification for certain amounts received under employer-sponsored retirement plans.

KS - SB47 Enacting the Kansas taxpayer protection act, requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct.

KS - SB49 Extending the time period and expanding eligibility for the single city port authority income tax credit.

KS - SB50 Requiring marketplace facilitators to collect and remit sales, use and transient guest taxes and 911 fees from sales made through their platforms and removing click-through nexus provisions.

KS - SB70 Making exemption permanent for certain cash rebates on sales or leases of new motor vehicles and excluding discounts and coupons from the sales or selling price for sales tax purposes.

KS - SB71 Establishing income tax and privilege tax credits for contributions to the Eisenhower foundation.

KS - SB72 Requiring appraisal courses for county appraisers and members of the state board of tax appeals to be courses approved by the Kansas real estate appraisal board.

KS - SB76 Establishing the golden years homestead property tax freeze act to provide a refund for certain increases in residential property taxes.

KS - SB87 Discontinuing apportionment of countywide retailers' sales tax imposed for general purposes between the county and cities located therein.

KS - SB98 Placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court and extending the time a state board of tax appeals member may continue to serve after such member's term expires.

KS - SB111 Allowing a Kansas itemized deduction for wagering losses for income tax purposes.

KS - SB112 Providing a sales tax exemption for sales of farm products sold at farmers' markets.

KS - SB115 Authorizing the county to abate or credit property tax when commercial property is negatively affected by temporary government restrictions on use during a state of disaster emergency.

KS - SB119 Changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, requiring appraisal directives to require compliance with uniform standards of professional appraisal practice, providing for notice and opportunity to be heard prior to removal from county appraiser eligibility list and providing n...

KS - SB147 Providing a sales tax exemption for nonprofit integrated community care organizations.

KS - SB148 Exempting grocery stores from sales tax assessments for community improvement districts.

KS - SB149 Providing for reimbursement of property taxes from county government for business shutdown or capacity limitation caused by the county.

KS - SB171 Providing for adjusted sales tax rates for food and food ingredients.

KS - SB180 Providing a sales tax exemption for certain purchases by disabled veterans.

KS - SB202 Enacting the COVID-19 taxpayer and small business owner relief act including the UI fraud protection act exempting unemployment compensation income attributable to identity fraud, the retail storefront small business owner rebate act providing a refundable credit for certain retail storefront property tax and the small business property tax increase relief act establishing a payment plan for certain extraordinary increases in property taxation.

KS - SB216 Extending the eligible time period for rural opportunity zones loan repayment program and income tax credit.

KS - SB217 Adding certain counties to the list of eligible rural opportunity zone counties.

KS - SB222 Excluding hypothetical leased fee when determining fair market value for property taxation purposes.

KS - SB226 Providing a sales tax exemption for area agencies on aging for certain purchases of tangible personal property and services.

KS - SB228 Allowing retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.

KS - SB233 Increasing sales tax collection thresholds relating to time frames for filing returns and paying sales tax by certain retailers.

KS - SB234 Requiring same appraisal methodology for real and personal property residential mobile homes for property taxation purposes.

KS - SB263 Eliminating the reduction of child day care services assistance tax credit in subsequent years and limitations on eligible corporations and providing a credit for employer payments to organizations for child day care services access.