All Roll Calls
Yes: 313 • No: 3
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: Sponsor information unavailable
Signed by Governor
assessment and taxationtaxation
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
7 provisions identified: 4 benefits, 2 costs, 1 mixed.
20-mill school property tax continues
The law keeps the statewide school property tax at 20 mills (2.0%) for school years 2025–2026 and 2026–2027. You pay this rate on your property’s assessed value. To estimate the tax, multiply your assessed value by 0.02. This is on top of other local property taxes.
Stronger revenue-neutral protections for taxpayers
If your local government did not follow the revenue‑neutral rules, it must refund the part of your tax above the neutral rate. You do not pay a filing fee to bring a revenue‑neutral complaint to the tax appeals board. When final property values come in lower than earlier estimates and the body did not plan to raise taxes, it may set a rate that brings in the same or less money as last year.
Later budget deadline; last year’s plan if late
Local governments must certify their property tax amounts to the county clerk by October 1 each year. If a taxing body misses the October 1 filing, the county clerk uses last year’s budget and tax amount. Counties must file adopted budgets and levy summaries electronically by December 31. By June 15 each year, the county clerk calculates each body’s revenue‑neutral rate (July 1 for 2024). The act also repeals prior versions of these property‑tax statutes and replaces them with the updated rules.
Narrow school neutral-rate exception
If a school district’s increase under the statewide school levy is the only reason its revenue would rise, the district is not treated as exceeding the revenue‑neutral rate. This rule applies starting January 1, 2022. It can let school taxes increase in that narrow case.
Earlier and clearer property tax notices
County treasurers must send your property tax bill and information form before December 1. With your written consent, you can get statements and notices by email. The revenue‑neutral hearing notice must be mailed at least 10 days before the hearing, use a standard format, combine all taxing units on your bill, and show values, taxes, dollar and percent changes, and hearing details. No notice is sent for property that is exempt from property tax.
No fee if prior appeal pending
If your prior‑year appeal for the same parcel is still pending and past the usual time limit, you do not pay a new filing fee when you file another appeal. This applies only while that earlier appeal remains undecided.
State helps pay tax notice costs
Kansas creates a taxpayer notification costs fund to reimburse counties for printing and postage for required property‑tax notices. For 2025 and 2026, county clerks can submit cost documents to the revenue secretary for certification and payment. If any costs are not reimbursed, the taxing units on the notice must share the unpaid amount based on their share of total property tax and pay the clerk by December 31.
Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
House vote • 4/23/2026
Yea: 112 Nay: 2
Yes: 112 • No: 2
Actions Timeline
Conference committee report now available
4/11/2025SenateConference Committee Report was adopted; Yea: 39 Nay: 1
4/11/2025SenateMotion to suspend Joint Rule 4 (k) to allow consideration adopted;
4/11/2025HouseConference Committee Report was adopted; Yea: 122 Nay: 0
4/11/2025HouseEnrolled and presented to Governor on Friday, April 18, 2025
4/11/2025HouseApproved by Governor on Thursday, April 24, 2025
4/11/2025HouseMotion to suspend Joint Rule 4 (k) to allow consideration adopted;
4/10/2025SenateConference committee report now available
3/25/2025SenateConference Committee Report agree to disagree adopted; Senator Tyson, Senator Peck and Senator Corson appointed as second conferees
3/25/2025SenateConference Committee Report agree to disagree adopted; Representative Smith, A., Representative Turner and Representative Sawyer appointed as second conferees
3/25/2025HouseNonconcurred with amendments; Conference Committee requested; appointed Representative Smith, A. , Representative Turner and Representative Sawyer as conferees
3/24/2025HouseMotion to accede adopted; Senator Tyson, Senator Peck and Senator Corson appointed as conferees
3/24/2025SenateCommittee of the Whole - Committee Report be adopted recommending substitute bill be passed
3/20/2025SenateCommittee of the Whole - Substitute bill be passed
3/20/2025SenateEmergency Final Action - Substitute passed; Yea: 40 Nay: 0
3/20/2025SenateCommittee Report recommending substitute bill be passed by Committee on Assessment and Taxation
3/13/2025SenateHearing: Monday, March 10, 2025, 9:30 AM Room 548-S
3/10/2025SenateHearing: Thursday, March 6, 2025, 9:30 AM Room 548-S
3/6/2025SenateReferred to Committee on Assessment and Taxation
2/27/2025SenateFinal Action - Passed; Yea: 112 Nay: 2
2/25/2025HouseReceived and Introduced
2/25/2025SenateCommittee Report recommending bill be passed and placed on Consent Calendar by
2/18/2025HouseHearing: Monday, February 17, 2025, 3:30 PM Room 346-S
2/17/2025HouseHearing: Wednesday, February 12, 2025, 3:30 PM Room 346-S - CANCELED
2/12/2025HouseIntroduced
1/28/2025House
Bill Text
As Amended by Senate Committee of the Whole
As introduced
S Sub for
Related Bills
HB 2761 — Enacting the speech-language pathology assistant act to provide for the licensure of speech-language pathology assistants.
HB 2739 — Relating to housing code requirements, removing the definition of apartment houses from chapter 31 of the Kansas Statutes Annotated, providing requirements for adoption of the international fire code, 2024 edition, and providing that certain state accessibility standards are not applicable to moderate income housing program and Kansas investor tax credit housing act projects.
HB 2737 — Enacting the taxpayer agreement act to provide for an alternative method of tax increment financing of municipal economic development projects through taxpayer agreements.
HB 2711 — Modifying and updating procedures for dissolution of cities of the third class.
SB 473 — Authorizing Audubon of Kansas to convey certain property in Wabaunsee county and requiring any deeds or conveyances related to such property be reviewed and approved by the state historical society.
HB 2702 — Providing that applicants for a physician assistant license submit to a criminal record check, providing for the collaboration between physicians and physician assistants and requiring the revocation of a physician assistant license under certain circumstances.