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April 22, 2021
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Assessment and Taxation

  • Committee Assistant: Anthony Charay 785-296-2713
  • anthony.charay@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.
    SB180 - Providing a sales tax exemption for certain purchases by disabled veterans.
    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.
    SB311 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.
    HB2313 - Allowing Kansas national guard and reservist members who are in good standing to receive a property tax exemption for up to two motor vehicles.
    HB2315 - Providing a tax credit for contributions to technical colleges.
    HB2316 - Eliminating the prohibition of a surcharge when purchases are made with a credit or debit card.
    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.
    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, use and transient guest taxes and 911 fees from sales made through their platforms and removing click-through nexus provisions.
    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, 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 - Providing a sales tax exemption for nonprofit integrated community care organizations.
    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.
    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 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.
    HB2104 - Senate Substitute for HB 2104 By Committee on Assessment and Taxation - Concerning property 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, extending certain budget due date for schools, 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, 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 - Senate Substitute for HB 2239 by Committee on Assessment and Taxation - Establishing the golden years homestead property tax freeze act to provide a refund for certain increases in residential property taxes and extending the Kansas corporate income tax net operating loss carryforward.
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    • 2021. Powered by KLISS. Rendered: 2021-04-22T02:38:10. Head Rev No: 369506(I)