Assessment and Taxation

KS - Senator Caryn Tyson (R)

Title:

Chair

KS - Senator Larry Alley (R)

Title:

Vice Chair

KS - Senator Tom Holland (D)

Title:

Ranking Minority Member

KS - Senator Molly Baumgardner (R)

Title:

Member

KS - Senator J.R. Claeys (R)

Title:

Member

KS - Senator Ethan Corson (D)

Title:

Member

KS - Senator Dan Kerschen (R)

Title:

Member

KS - Senator Rick Kloos (R)

Title:

Member

KS - Senator Mark Steffen (R)

Title:

Member

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

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

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

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

KS - HB2104 Senate Substitute for HB 2104 by Committee on Assessment and Taxation - Extending certain budget due dates for schools and notice and hearing requirements when exceeding the revenue neutral rate for property tax purposes, 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 ...

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

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

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

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

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

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.

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

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

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

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

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 - SB277 Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.

KS - SB342 Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing an exemption from sales and use taxes for sales of farm products sold at farmers’ markets, and discontinuing the nonrefundable food sales tax credit.

KS - HB2237 Enacting the Kansas affordable housing tax credit act, the Kansas housing investor tax credit act, the historic Kansas act, the Kansas rural home loan guarantee act, authorizing certain residential real property appraisals in rural counties to be performed without completing the sales comparison approach to value, allowing the use of bond proceeds under the Kansas rural housing incentive district act for residential vertical development and renovation of certain buildings within economically ...

KS - SB339 Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.

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 - HB2315 Providing a tax credit for contributions to technical colleges.

KS - HB2143 Extending the date that the sales tax exemption for certain cash rebates on sales or leases of new motor vehicles for sales tax purposes would apply, increasing the sales tax collection thresholds for payment by retailers, modifying the exemption for construction materials for certain educational institutions, defining nonprofit integrated community care organizations and providing a sales tax exemption therefor and providing a sales tax exemption for friends of hospice of Jefferson county.

KS - HB2106 Decreasing the state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.

KS - HB2313 Senate Substitute for HB 2313 by Committee on Assessment and Taxation - Providing for reimbursement of property taxes for certain business shutdowns or restrictions, allowing Kansas national guard and reservist members who are in good standing to receive a property tax exemption for up to two motor vehicles, authorizing continuation of the statewide levy for schools and the exemption of a portion of residential property from such levy, authorizing appointment by the governor of a member pro t...

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, exempting compensation attributable as a result of identity fraud, extending the dates when corporate returns are required to be filed, providing conformity with the federal return due date for returns other than corporate returns, providing a temporary ...

KS - HB2239 Providing tax credits for graduates of aerospace and aviation-related educational programs and employers of program graduates, school and classroom supplies purchased by teachers, contributions to community colleges and technical colleges, qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees and expanding eligibility, amount and transferability of the research and development tax credit, providing homestead property tax refunds...

KS - SB296 Adjusting the rate of sales and compensating use tax on food and food ingredients and implementing additional formulaic adjustments to tax rate.

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

KS - SB98 House Substitute for SB 98 by Committee on Financial Institutions and Rural Development - Enacting the technology-enabled fiduciary financial institution act, providing requirements, fiduciary powers, duties, functions and limitations for such financial institutions and the administration thereof by the state bank commissioner and creating an income and privilege tax credit for certain qualified distributions from technology-enabled fiduciary financial institutions.

KS - SB327 Excluding separately stated delivery charges from the sales or selling price for sales tax purposes.

KS - SB302 Authorizing counties to impose an earnings tax.

KS - SB328 Providing an income tax rate of 4.75% for individuals.

KS - HB2316 Senate Substitute for HB 2316 by Committee on Assessment and Taxation - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and providing for the levying of such tax by cities, counties and Washburn university of Topeka, authorizing cities and counties to exempt sales of such utilities from such city or county taxes, providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing and exempting certain purchases and sa...

KS - SB326 Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees.

KS - SB306 Providing a sales tax exemption for certain purchases by county ambulance service districts.

KS - SB147 Defining and providing a sales tax exemption for nonprofit integrated community care organizations and providing a sales tax exemption for friends of hospice of Jefferson county.

KS - SB311 Substitute for SB 311 by Committee on Assessment and Taxation – Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.

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, establishing a payment plan for the payment of delinquent or nondelinquent property taxes and establishing the taxpayer notification costs fund.

KS - SB354 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 - SB319 Requiring judicial foreclosure tax sales by public auction to be held in person at a physical location in the county.

KS - SB359 Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.

KS - SB22 Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals, payment protection program loans and expenses, social security benefits and amounts received from employer-sponsored retirement plans, 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, exemp...

KS - SB49 House Substitute for SB 49 by Committee on Taxation - Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.

KS - SB50 Requiring marketplace facilitators to collect and remit sales, compensating use and transient guest taxes and prepaid wireless 911 fees, removing clickthrough nexus provisions, providing for addition and subtraction modifications for the treatment of global intangible low-taxed income, business interest, capital contributions, FDIC premiums and business meals, expanding the expense deduction for income taxpayers and calculating the deduction amount, providing the ability to elect to itemize f...

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, establishing the burden of proof of judicial review in district court, extending the time a board member may continue to serve after such member's term expires, authorizing an appointment by the governor of a member pro tempore unde...

KS - SB374 Discontinuing the property tax exemption for new developments of renewable energy resources.

KS - SB384 Providing an income tax credit for certain qualified property taxes levied on homesteads.

KS - SB495 Establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level.

KS - SB403 Providing sales tax authority for Wilson county.

KS - SB431 Increasing extent of property tax exemption from the statewide school levy for residential property to $100,000 of its appraised valuation.

KS - SB430 Allowing income tax net operating loss carryback from sale of certain historic hotels.

KS - SB432 Providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing.

KS - SB426 Eliminating the reduction of child day care services assistance tax credit in subsequent years following facility establishment and limitations on eligible corporations and providing a credit for employer payments to organizations for child day care services access.

KS - SB433 Establishing a property tax exemption for antique utility trailers.

KS - SB463 Providing a remittance credit to retailers for the collection of sales and compensating use tax.

KS - SB462 Substitute for SB 462 by Committee on Assessment and Taxation - Eliminating the prohibition of a surcharge when purchases are made with a credit or debit card and requiring notice of surcharge for use of credit cards.

KS - SCR1619 Urging the adoption of the conclusions and recommendations of the 2021 Special Committee on Taxation regarding the fiscal future of Kansas.

KS - SB464 Discontinuing state property tax levies for the Kansas educational building fund and the state institutions building fund and providing for financing from the state general fund.

KS - SB318 House Substitute for SB 318 by Committee on Taxation – Providing a sales tax exemption for purchases to reconstruct, repair or replace certain fencing damaged or destroyed by natural disasters.

KS - SB538 Eliminating the local ad valorem tax reduction fund.

KS - SB513 Allowing certain property used as a thrift store to qualify for a property tax exemption.

KS - SB516 Providing for sales tax exemption for hygiene products.

KS - SB514 Establishing the Kansas historic site fund checkoff.

KS - SB527 Providing a sales tax exemption for certain purchases and sales by certain nonprofit organizations that provide substance use disorder treatment or support to foster children and licensed foster families.

KS - SB526 Providing for a sales tax exemption for construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf.

KS - SB503 Providing requirements for judicial tax lien foreclosure sales and expanding costs that may be included as redemption fees.

KS - SB509 Providing a refund of state sales tax paid on certain purchases to reconstruct, repair or replace buildings and improvements damaged by certain disasters.

KS - SB520 Providing an income tax credit for school supply expenditures by teachers.

KS - SB519 Increasing the Kansas standard deduction for income tax purposes.

KS - SCR1620 Proposing a constitutional amendment to require a supermajority for passage of certain bills containing new or increased state taxes.

KS - SB547 Exempting broadcast satellite service and providers of streaming content from the video competition act and providing requirements relating to audits of video service provider franchise fees.

KS - SB540 Expanding the selective assistance for effective senior relief (SAFESR) income tax credit for certain residential property taxes paid.

KS - SB542 Establishing a property tax revenue neutral rate complaint process, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports and requiring roll call votes and publication of information.

KS - SB543 Allowing the carryforward of certain net operating losses for individuals for Kansas income tax purposes.

KS - SB556 Providing for a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowance.

KS - SB554 Amending the definition of land devoted to agricultural use for property tax purposes to include incidental agritourism activity and zoos.

KS - SB555 Allowing for the proration of value for property tax purposes when certain personal property is acquired or sold prior to September 1 of any tax year and discontinuing the collection of unpaid municipal utility fees using the property tax roll.

KS - SB553 Enacting the Kansas thrift savings plan act and establishing terms, conditions, requirements, membership elections, accounts, benefits, contributions and distributions related to such act.

KS - SB565 Substitute for SB 565 by Committee on Assessment and Taxation - Providing an income tax rate of 4.75% for individuals.

KS - HB2597 Senate Substitute for HB 2597 by Committee on Assessment and Taxation – Establishing a property tax revenue neutral rate complaint process, authorizing the county clerk to limit the amount of ad valorem taxes to be levied in certain circumstances, establishing a deadline for budgets to be filed with the director of accounts and reports, requiring roll call votes and publication of information, amending the definition of land devoted to agricultural use for property tax purposes to include i...

KS - SB282 Providing income tax credits for aerospace and aviation program graduates and their employers and a credit for school and classroom supplies purchased by teachers, enacting the Kansas affordable housing tax credit act and the Kansas housing investor tax credit act, providing homestead property tax refunds to certain persons based on the increase in property tax over the base year property tax amount and increasing the extent of the property tax exemption for residential property from the stat...

KS - SB286 House Substitute for Substitute for SB 286 - Continuing the governmental response to the COVID-19 pandemic in Kansas by extending the expanded use of telemedicine, the suspension of certain requirements related to medical care facilities and immunity from civil liability for certain healthcare providers, certain persons conducting business in this state and covered facilities for COVID-19 claims until January 20, 2023, creating the crime of interference with the conduct of a hospital and incr...