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May 23, 2022
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Senate Committee on Assessment and Taxation

  • Committee Assistant: John Gauntt 785-296-2713
  • john.gauntt@senate.ks.gov

    • Meeting Day: Daily Time: 9:30 am Location: 548-S

    Room 548-S Audio Stream

    Bills, Resolutions and Appointments

    Bills In Committee
    SB45 - Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.
    SB76 - Establishing the golden years homestead property tax freeze act to provide a refund for certain increases in residential property taxes.
    SB111 - Allowing a Kansas itemized deduction for wagering losses for income tax purposes.
    SB112 - Providing a sales tax exemption for sales of farm products sold at farmers' markets.
    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.
    SB148 - Exempting grocery stores from sales tax assessments for community improvement districts.
    SB149 - Providing for reimbursement of property taxes from county government for business shutdown or capacity limitation caused by the county.
    SB171 - Providing for adjusted sales tax rates for food and food ingredients.
    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.
    SB216 - Extending the eligible time period for rural opportunity zones loan repayment program and income tax credit.
    SB217 - Adding certain counties to the list of eligible rural opportunity zone counties.
    SB222 - Excluding hypothetical leased fee when determining fair market value for property taxation purposes.
    SB226 - Providing a sales tax exemption for area agencies on aging for certain purchases of tangible personal property and services.
    SB228 - Allowing retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.
    SB233 - Increasing sales tax collection thresholds relating to time frames for filing returns and paying sales tax by certain retailers.
    SB234 - Requiring same appraisal methodology for real and personal property residential mobile homes for property taxation purposes.
    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.
    SB296 - Adjusting the rate of sales and compensating use tax on food and food ingredients and implementing additional formulaic adjustments to tax rate.
    SB302 - Authorizing counties to impose an earnings tax.
    SB306 - Providing a sales tax exemption for certain purchases by county ambulance service districts.
    SB319 - Requiring judicial foreclosure tax sales by public auction to be held in person at a physical location in the county.
    SB328 - Providing an income tax rate of 4.75% for individuals.
    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.
    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.
    SB374 - Discontinuing the property tax exemption for new developments of renewable energy resources.
    SB384 - Providing an income tax credit for certain qualified property taxes levied on homesteads.
    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.
    SB495 - Establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level.
    SB503 - Providing requirements for judicial tax lien foreclosure sales and expanding costs that may be included as redemption fees.
    SB513 - Allowing certain property used as a thrift store to qualify for a property tax exemption.
    SB516 - Providing for sales tax exemption for hygiene products.
    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.
    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.
    SB538 - Eliminating the local ad valorem tax reduction fund.
    SB540 - Expanding the selective assistance for effective senior relief (SAFESR) income tax credit for certain residential property taxes paid.
    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.
    SB543 - Allowing the carryforward of certain net operating losses for individuals for Kansas income tax purposes.
    SB554 - Amending the definition of land devoted to agricultural use for property tax purposes to include incidental agritourism activity and zoos.
    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.
    Sponsored Bills
    SB21 - Approving election for sales tax authority for Cherokee county.
    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, exempting from income compensation attributable to identity fraud and increasing the Kansas standard deduction.
    SB23 - Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.
    SB46 - Providing a Kansas income tax subtraction modification for certain amounts received under employer-sponsored retirement plans.
    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 withholding option for certain teleworking employees, establishing the Eisenhower foundation contribution credit and the friends of cedar crest association contribution credit, extending the time period and expanding eligibility for the single city port authority credit, extending the time period for eligibility in the loan repayment program and income tax credit related to rural opportunity zones and defining rural opportunity zone on the basis of population.
    SB49 - Extending the time period and expanding eligibility for the single city port authority income tax credit.
    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 for individuals, providing an exemption of unemployment compensation income attributable as a result of identity fraud, removing the line for reporting compensating use tax from individual tax returns, extending the dates when corporate tax returns are required to be filed, increasing the Kansas standard deduction and providing for an extension of the corporate net operating loss carryforward period.
    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.
    SB71 - Establishing income tax and privilege tax credits for contributions to the Eisenhower foundation.
    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.
    SB87 - Discontinuing apportionment of countywide retailers' sales tax imposed for general purposes between the county and cities located therein.
    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.
    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 under certain conditions, 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 notification when person no longer holds office of county appraiser.
    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.
    SB148 - Exempting grocery stores from sales tax assessments for community improvement districts.
    SB149 - Providing for reimbursement of property taxes from county government for business shutdown or capacity limitation caused by the county.
    SB216 - Extending the eligible time period for rural opportunity zones loan repayment program and income tax credit.
    SB217 - Adding certain counties to the list of eligible rural opportunity zone counties.
    SB228 - Allowing retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.
    SB233 - Increasing sales tax collection thresholds relating to time frames for filing returns and paying sales tax by certain retailers.
    SB234 - Requiring same appraisal methodology for real and personal property residential mobile homes for property taxation purposes.
    SB274 - Amending the scope of practice, discipline by the board, and license renewal procedures for naturopathic doctors.
    SB275 - Allowing naturopathic doctors to engage in the corporate practice of medicine.
    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 statewide school levy.
    SB286 - Establishing the COVID-19 governmental use claims fund to provide funds for impacted businesses, providing for income tax credits for impacted businesses, providing for the reimbursement to certain property owners of property taxes resulting from a forced shutdown or capacity limitation and creating a business loan forgiveness program.
    SB297 - Prohibiting cities from collecting solid waste fees against vacant lots or other vacant property and prohibiting cities and counties that establish annual fees from billing these fees on the ad valorem tax statement.
    SB302 - Authorizing counties to impose an earnings tax.
    SB306 - Providing a sales tax exemption for certain purchases by county ambulance service districts.
    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.
    SB326 - Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated rail siding owners or lessees.
    SB327 - Excluding separately stated delivery charges from the sales or selling price for sales tax purposes.
    SB328 - Providing an income tax rate of 4.75% for individuals.
    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.
    SB354 - Excluding discounts and coupons from the sales or selling price for sales tax purposes.
    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.
    SB378 - Regulating the retail sale of fireworks all year and extending the time period for seasonal retail sale of fireworks.
    SB403 - Providing sales tax authority for Wilson county.
    SB430 - Allowing income tax net operating loss carryback from sale of certain historic hotels.
    SB431 - Increasing extent of property tax exemption from the statewide school levy for residential property to $100,000 of its appraised valuation.
    SB432 - Providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing.
    SB433 - Establishing a property tax exemption for antique utility trailers.
    SB447 - Designating a bridge on K-126 as the Dennis and Jane Crain overpass.
    SB460 - Requiring a forensic medical evaluation of an alleged victim of child abuse or neglect as part of an investigation, creating a program in the department of health and environment to provide training and payment and defining child abuse review and evaluation providers, networks and examinations and child abuse medical resource centers.
    SB461 - Enacting the delivery service liability act and assigning liability when delivery drivers cause damage to the property of others while carrying out their duties.
    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.
    SB463 - Providing a remittance credit to retailers for the collection of sales and compensating use tax.
    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.
    SB495 - Establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level.
    SB512 - Eliminating the division of vehicles modernization surcharge.
    SB513 - Allowing certain property used as a thrift store to qualify for a property tax exemption.
    SB514 - Establishing the Kansas historic site fund checkoff.
    SB515 - Requiring nondiscrimination in school district classroom instruction, public access to learning materials and removal of inherently divisive concepts from state board of education policies, guidelines and other materials.
    SB516 - Providing for sales tax exemption for hygiene products.
    SB518 - Enacting the Kansas reliable energy investment protection act, requiring the KPERS board to divest from investments with entities boycotting energy companies and prohibiting state contracts with companies boycotting energy companies.
    SB519 - Increasing the Kansas standard deduction for income tax purposes.
    SB520 - Providing an income tax credit for school supply expenditures by teachers.
    SB525 - Requiring at least 65% of moneys provided by the state to be expended in the classroom or for instruction.
    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.
    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.
    SB528 - Requiring school districts to provide a reimbursement to teachers for classroom supplies.
    SB538 - Eliminating the local ad valorem tax reduction fund.
    SB540 - Expanding the selective assistance for effective senior relief (SAFESR) income tax credit for certain residential property taxes paid.
    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.
    SB543 - Allowing the carryforward of certain net operating losses for individuals for Kansas income tax purposes.
    SB553 - Enacting the Kansas thrift savings plan act and establishing terms, conditions, requirements, membership elections, accounts, benefits, contributions and distributions related to such act.
    SB554 - Amending the definition of land devoted to agricultural use for property tax purposes to include incidental agritourism activity and zoos.
    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.
    SB556 - Providing for a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowance.
    SB564 - Requiring lobbyists to disclose any pending or current litigation against a client that would affect proposed legislation when discussing such legislation with a legislator or when testifying before a committee.
    SB565 - Substitute for SB 565 by Committee on Assessment and Taxation - Providing an income tax rate of 4.75% for individuals.
    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 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, providing notification when person no longer holds office of county appraiser, placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court, requiring appraisal courses for appraisers to be courses approved by the Kansas real estate appraisal board, extending the time a state board of tax appeals member may continue to serve after such member's term expires and authorizing appointment of a member pro tempore under certain conditions.
    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 from the income tax refund fund to certain persons based on the increase in property tax over the base year property tax amount, providing for an additional personal income tax exemption for 100% disabled veterans, establishing the salt parity act to allow pass-through entities to elect to pay state income tax at the entity level, establishing a checkoff for contributions to the Kansas historic site fund, establishing a revenue neutral rate complaint process for tax levies, 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 to exceed the revenue neutral rate, classifying certain agritourism activities and zoos as land devoted to agricultural use, classifying land devoted to agriculture that is subject to the federal grassland conservation reserve program as grassland, establishing a property tax exemption for antique utility trailers, allowing for the proration of value when certain personal property is acquired or sold prior to September 1 of any tax year, providing for the exemption of inventory and work-in-progress machinery and equipment for telecommunications machinery and equipment, increasing the extent of exemption for residential property from the statewide school levy, providing for abatement or credit of property tax for buildings and improvements destroyed or substantially destroyed by natural disaster, providing a sales tax exemption for certain fencing and for reconstructing, repairing or replacing certain fencing damaged or destroyed by a wildfire, flood, tornado or other natural disaster, excluding separately stated delivery charges from sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, providing countywide retailers' sales tax authority for Wilson county, requiring disclosure of distribution of revenues on countywide retailers' sales tax ballot proposals, validating the election held to approve a retailers' sales tax levy by the city of Latham, extending the time period for eligibility in the loan repayment program and the income tax credit for rural opportunity zones, enacting the Gage park improvement authority act and providing for the creation of the Gage park improvement authority and an election for the imposition of a countywide sales tax sales tax within the boundaries of Shawnee county.
    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 tempore when a vacancy on the state board of tax appeals exists and directing post audit study of the impact of non-profit and governmental entities competing against for-profit businesses.
    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 sales by the Johnson county Christmas bureau association, excluding manufacturers' coupons from the sales or selling price, removing the expiration on manufacturer cash rebates on motor vehicles, discontinuing an Atchison countywide retailers' sales tax, allowing counties to decide whether to apportion revenue received for general purposes between the county and cities located therein, discontinuing the first 15 days of the month remittance requirements for certain retailers and increasing the sales tax collection thresholds relating to time frames for filing returns by certain retailers.
    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 incidental agritourism activity and zoos, providing for land devoted to agricultural use that is subject to the federal grassland conservation reserve program to be classified as grassland, establishing a property tax exemption for antique utility trailers and 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.
    Sponsored Resolutions - 2022 Legislative Session
    SCR1619 - Urging the adoption of the conclusions and recommendations of the 2021 Special Committee on Taxation regarding the fiscal future of Kansas.
    SCR1620 - Proposing a constitutional amendment to require a supermajority for passage of certain bills containing new or increased state taxes.
  • Click here to download a spreadsheet compatible file of Legislator information for this committee.
    • 2022. Powered by KLISS. Rendered: 2022-05-23T17:08:09. Head Rev No: 816629(I)