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Minutes for HB2795 - Committee on Taxation
Short Title
Requiring notices required to exceed the revenue neutral rate to be sent on forms provided by the director of accounts and reports, granting taxing subdivisions the option to hold hearings on the same day and at the same location as other taxing subdivisions within a county and excluding the state mandated 20 mills levied by a school district from the revenue neutral rate.
Minutes Content for Thu, Mar 14, 2024
Chairperson Smith opened the hearing for HB2795.
Mr. Siebers provided an overview for HB2795 that would require notices to exceed the revenue neutral rate be sent out on forms provided by the Director of Accounts and Reports rather than simply on a format prescribed by the Director. The bill allows for the hearings to exceed the revenue neutral rate to be on the same date and at the same location as other taxing subdivisions with a county. (Attachment 7)
Proponents:
Leah Fliter testified as a proponent for HB2795 that provides flexibility to school districts in two important ways. First, it would allow districts to publish the revenue neutral rate hearing notice on districts' websites or in a local weekly or daily paper of general circulation, rather than mandating both in every district and every community. Second, HB2795 exempts the 20-mill statewide levy for schools from the revenue neutral rate notice and hearing process that is an important change which reduces the cost of the process.(Attachment 8) Ms. Fliter stood for questions from Committee members.
Justin Coup, Superintendent, USD 393 Solomon Schools, testified as a proponent for HB2795 that changes to the revenue neutral rate. The changes are crucial to ensure fairness and transparency in the taxation system. Mr. Coup noted he is in favor of removing the 20 mill levy requirement for schools, implementing a universal form for all counties to use, and allowing the schools to publish the notice on their website. (Attachment 9)
Aaric Davis, Superintendent, USD 337 Royal Valley School District, testified as a proponent for HB2795 of the language changes proposed to KSA 79-2988 through HB2795; however he noted would like to see some additional clarifying language in KSA 79-2988 related to hearing dates and ask the Committee to consider removing the mailer requirement on board clerks. Mr. Davis noted he is supportive of being transparent with the local taxpayers about the increased dollars that come to local taxing entities due to increases in assessed valuation. (Attachment 10)
Blake Vargas, Superintendent, USD 436, Caney Valley School District, testified as a proponent for HB2795 noting a standardized form guarantees consistency and uniformity in data collection across diverse jurisdictions. If transparency is a key objective of the current legislation, enabling districts to publish information on their websites enhances accessibility, timeliness, and cost-effectiveness. (Attachment 11)
Written only testimony as an proponent for HB2795 was submitted by Mark Tomb, Kansas Association of Realtors. (Attachment 12)
The proponent conferees for HB2795 stood for questions from Committee members.
Opponent:
Jay Hall, Kansas Association of Counties, testified as an opponent to HB2795 which would require a specific form to be provided by the director of accounts and reports to be sent out for the revenue neutral rate notice and hearing. He noted Kansas counties use a variety of software to produce their tax notices and documents. The software is provided by different vendors and requiring a standardized form may require changes to the software which could result in county vendors charging counties for the changes and updates. (Attachment 13) Mr. Hall stood for questions from Committee members.
Neutral:
Dave Trabert, Kansas Policy Institute, testified as neutral to HB2795 noting the support for revenue-neutral notices being on a form provided by the Director of Accounts and Reports. He also stated the support to permit taxing subdivisions to hold public revenue-neutral hearings on the same date and at the same location as other taxing subdivisions within a county. Mr. Trabert stated the Kansas Policy Institute is in opposition to exempting the 20 mills of state mandated school property tax from the revenue neutral requirements. Taxpayers want to see the entire tax increase they would have to pay, even if one of the increases in mandated. (Attachment 14) Mr. Trabert stood for questions from Committee members.
Chairperson Smith closed the hearing for HB2795.
