Session of 1999
         
HOUSE BILL No. 2107
         
By Representative Kirk
          
1-25
          
  9             AN  ACT relating to motor vehicle taxation; concerning the computation
10             thereof; amending K.S.A. 79-5105 and repealing the existing section.
11      
12       Be it enacted by the Legislature of the State of Kansas:
13             Section  1. K.S.A. 79-5105 is hereby amended to read as follows: 79-
14       5105. (a) A tax is hereby levied upon every motor vehicle, as the same is
15       defined by K.S.A. 79-5101, and amendments thereto, in an amount which
16       shall be determined in the manner hereinafter prescribed, except that:
17       (1) (A) For 1995, the tax on any motorcycle shall not be less than $6 and
18       the tax on any other motor vehicle shall not be less than $12; and (B) the
19       tax on each motor vehicle the age of which is 15 years or older shall not
20       be more than $12; and (2) for 1996, and each year thereafter: (A) The
21       tax on any motorcycle shall not be less than $12 and the tax on any other
22       motor vehicle shall not be less than $24, except as otherwise provided by
23       clause (B) and (C); (B) the tax on any motorcycle the model year of which
24       is 1980 or earlier shall be $6 and the tax on any other motor vehicle the
25       model year of which is 1980 or earlier shall be $12; and (C) if the tax on
26       any motorcycle in 1995 was more than $6 but less than $12, the tax shall
27       be determined for 1996 and each year thereafter in the manner herein-
28       after prescribed but shall not be less than $6, and if the tax on any other
29       motor vehicle in 1995 was more than $12 but less than $24, the tax shall
30       be determined for 1996 and each year thereafter in the manner herein-
31       after prescribed but shall not be less than $12.
32             (b) The amount of such tax on a motor vehicle shall be computed by:
33       (1) Determining the amount representing the midpoint of the values in-
34       cluded within the class in which such motor vehicle is classified under
35       K.S.A. 79-5102 or 79-5103, and amendments thereto, except that the
36       midpoint of class 20 shall be $21,000 plus $2,000 for each $2,000 or
37       portion thereof by which the trade-in value of the vehicle exceeds
38       $22,000, and subtracting therefrom $4,000; (2) if the model year of the
39       motor vehicle is a year other than the year for which the tax is levied, by
40       reducing such midpoint amount the amount determined under clause (1)
41       by an amount equal to 16% in 1995, and all years prior thereto, and 15%
42       in 1996, and all years thereafter, of the remaining balance for each year
43       of difference between the model year of the motor vehicle and the year

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  1       for which the tax is levied if the model year of the motor vehicle is 1981
  2       or a later year or (B) the remaining balance for each year of difference
  3       between the year 1980 and the year for which the tax is levied if the
  4       model year of the motor vehicle is 1980 or any year prior thereto; (3) by
  5       multiplying the amount determined after application of clause (2) above
  6       by 30% during calendar year 1995, 28.5% during the calendar year 1996,
  7       26.5% during the calendar year 1997, 24.5% during the calendar year
  8       1998, 22.5% during the calendar year 1999, and 20% during all calendar
  9       years thereafter, which shall constitute the taxable value of the motor
10       vehicle; and (4) by multiplying the taxable value of the motor vehicle
11       produced under clause (3) above by the county average tax rate.
12             (c) The "county average tax rate" means the total amount of general
13       property taxes levied within the county by the state, county and all other
14       taxing subdivisions levying such taxes within such county in the second
15       calendar year before the calendar year in which the owner's full registra-
16       tion year begins divided by the total assessed tangible valuation of prop-
17       erty within such county as of November 1 of such second calendar year
18       before the calendar year in which the owner's full registration year begins
19       as certified by the secretary of revenue, except that: (1) As of November
20       1, 1994, such rate shall be computed without regard to 11.429% of the
21       general property taxes levied by school districts pursuant to K.S.A. 72-
22       6431, and amendments thereto; (2) as of November 1, 1995, such rate
23       shall be computed without regard to 31.429% of the general property
24       taxes levied by school districts pursuant to K.S.A. 72-6431, and amend-
25       ments thereto; (3) as of November 1, 1996, such rate shall be computed
26       without regard to 54.286% of the general property taxes levied by school
27       districts pursuant to K.S.A. 72-6431, and amendments thereto; (4) as of
28       November 1, 1997, such rate shall be computed without regard to 70.36%
29       of the general property taxes levied by school districts pursuant to K.S.A.
30       72-6431, and amendments thereto; and (5) as of November 1, 1998, and
31       such date in all years thereafter, such rate shall be computed without
32       regard to the general property taxes levied by school districts pursuant to
33       K.S.A. 72-6431, and amendments thereto.
34             (d)  (1) There is hereby established in the state treasury the motor
35       vehicle tax replacement fund. All expenditures from such fund to the sev-
36       eral county treasurers shall be made by the 10th of every month upon
37       warrants of the director of accounts and reports pursuant to vouchers
38       approved by the secretary of revenue in the amount calculated pursuant
39       to paragraph (2).
40             (2) For the purpose of reimbursing taxing subdivisions for the amount
41       of revenue lost because of the amendments by this act to subsection (b),
42       the secretary of revenue shall calculate and certify to the director of ac-
43       counts and reports by the 10th day of every month such amount. For all

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  1       applicable tax years, such amount shall be equal to the difference between
  2       the tax computed without regard to the amendments by this act to sub-
  3       section (b) and the tax computed with regard to such amendments. Upon
  4       receipt of such certification, the director of accounts and reports shall
  5       transfer the certified amount from the state general fund to the motor
  6       vehicle tax replacement fund. In addition the secretary of revenue shall
  7       calculate the amount to be reimbursed to each county.
  8             (3) All moneys received under the provisions of this subsection shall
  9       be allocated and distributed to the appropriate taxing subdivision in the
10       same manner as provided in K.S.A. 79-5109, and amendments thereto.
11       Moneys received by taxing subdivisions from such taxes shall be appor-
12       tioned among and credited to tax levy funds in the same manner as pro-
13       vided in K.S.A. 79-5110, and amendments thereto. The county treasurer
14       shall prepare estimates and notify taxing subdivisions of distribution for
15       the purpose of budget preparation in the same manner as provided in
16       K.S.A. 79-5111, and amendments thereto.  
17       Sec.  2. K.S.A. 79-5105 is hereby repealed.
18        Sec.  3. This act shall take effect and be in force from and after Jan-
19       uary 1, 2001, and its publication in the statute book.