KansasHB 21252025–2026 Regular SessionHouseWALLET

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.

Sponsored By: Committee on Taxation

Signed by Governor

senate committee on assessment and taxationhouse committee on taxation

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 3 benefits, 1 costs, 1 mixed.

Kansas school property tax continues

Kansas school districts must continue the 20-mill property tax for school years 2025–2026 and 2026–2027. Owners of property subject to this tax pay $20 per $1,000 of assessed value, not market value. This continues the rate rather than raising it. Proceeds go to the state school district finance fund. However, designated proceeds for redevelopment districts created before July 1, 1997, remain reserved for bond principal and interest.

Earlier tax statements and clearer notices

County treasurers must mail property tax statements and information forms before December 1, instead of before December 15. Revenue neutral rate hearing notices must show tax rates in mills, including the rate used to estimate proposed taxes. They must also total the required tax columns. Notices must compare last year's property-tax revenue with proposed current-year revenue, showing both dollar and percentage changes. Proposed-tax comparisons replace maximum-tax comparisons. These changes provide earlier statements and more detail without themselves changing the tax owed.

No repeat fee during pending appeals

The Board of Tax Appeals cannot charge another filing fee for the same parcel while a previous-year appeal remains pending. The earlier appeal must still be pending when the taxpayer files the new appeal. The law does not state the fee amount.

Counties get extended tax notice reimbursements

County clerks can receive reimbursement for qualifying property-tax notice printing and postage costs in calendar years 2025 and 2026. Clerks must notify the Kansas Secretary of Revenue and document the costs. Payments come from the taxpayer notification costs fund, which receives state general fund transfers. The law does not specify a reimbursement amount.

Later local tax deadline, stricter fallback

Local taxing bodies must certify planned property taxes to the county clerk by October 1, instead of August 25. If required budget information is not presented or electronically filed by 5:00 p.m. October 1, a fallback applies. The clerk must initially use the previous year's budget information and property-tax amount. The clerk then reduces the tax amount and calculates final rates using final equalized assessed values. These rules do not guarantee that a household's tax bill stays the same.

Sponsors & Cosponsors

Sponsor

  • Committee on Taxation

    Affiliation unavailable

Cosponsors

  • Committee on Assessment and Taxation

    Affiliation unavailable

Roll Call Votes

All Roll Calls

Yes: 626 • No: 6

House vote • 4/23/2026

Yea: 112 Nay: 2

Yes: 112 • No: 2

House vote • 4/23/2026

Yea: 122 Nay: 0

Yes: 122 • No: 0

House vote • 4/23/2026

Yea: 39 Nay: 1

Yes: 39 • No: 1

House vote • 4/23/2026

Yea: 40 Nay: 0

Yes: 40 • No: 0

Senate vote • 4/11/2025

Conference Committee Report was adopted

Yes: 39 • No: 1

House vote • 4/11/2025

Conference Committee Report was adopted

Yes: 122 • No: 0

Senate vote • 3/20/2025

Emergency Final Action - Substitute passed

Yes: 40 • No: 0

House vote • 2/25/2025

Final Action - Passed

Yes: 112 • No: 2

Actions Timeline

  1. Approved by Governor on Thursday, April 24, 2025

    4/24/2025House
  2. Conference committee report now available

    4/11/2025Senate
  3. Conference Committee Report was adopted; Yea 39, Nay 1

    4/11/2025Senate
  4. Motion to suspend Joint Rule 4 (k) to allow consideration adopted

    4/11/2025House
  5. Conference Committee Report was adopted; Yea 122, Nay 0, Absent 3

    4/11/2025House
  6. Enrolled and presented to Governor on Friday, April 18, 2025

    4/11/2025House
  7. Law effective May 8, 2025

    4/11/2025House
  8. Motion to suspend Joint Rule 4 (k) to allow consideration adopted

    4/10/2025Senate
  9. Conference committee report now available

    3/25/2025Senate
  10. Conference Committee Report agree to disagree adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as second conferees

    3/25/2025Senate
  11. Conference Committee Report agree to disagree adopted; Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer appointed as second conferees

    3/25/2025House
  12. Nonconcurred with amendments; Conference Committee requested; appointed Rep. Adam Smith, Rep. Carl Turner and Rep. Tom Sawyer

    3/24/2025House
  13. Motion to accede adopted; Sen. Caryn Tyson, Sen. Virgil Peck and Sen. Ethan Corson appointed as conferees

    3/24/2025Senate
  14. Committee of the Whole - Committee Report be adopted recommending substitute bill be passed

    3/20/2025Senate
  15. Committee of the Whole - Substitute bill be passed

    3/20/2025Senate
  16. Emergency Final Action - Substitute passed; Yea 40, Nay 0

    3/20/2025Senate
  17. Committee Report recommending substitute bill be passed by Senate Committee on Assessment and Taxation

    3/13/2025Senate
  18. Hearing: Monday, March 10, 2025, 9:30 AM — Room 548-S

    3/10/2025Senate
  19. Hearing: Thursday, March 6, 2025, 9:30 AM — Room 548-S

    3/6/2025Senate
  20. Referred to Senate Committee on Assessment and Taxation

    2/27/2025Senate
  21. Final Action - Passed; Yea 112, Nay 2, Absent 11

    2/25/2025House
  22. Received and Introduced

    2/25/2025Senate
  23. Committee Report recommending bill be passed and placed on Consent Calendar by House Committee on Taxation

    2/18/2025House
  24. Hearing: Monday, February 17, 2025, 3:30 PM — Room 346-S

    2/17/2025House
  25. Hearing: Wednesday, February 12, 2025, 3:30 PM — Room 346-S — CANCELED

    2/12/2025House

Bill Text

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