HOUSE BILL NO.___
AN ACT concerning property tax; relating to revenues produced by property tax levies; mill levy
adjustments; repealing K.S.A. 2009 Supp. 79-2925b.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) Subject to the provisions of subsection (c), if the total taxable real
property valuation in any municipality increases due to increases in the assessed valuation of
existing real property, then the governing body shall lower the mill levy rate to such rate that
would equal the amount of ad valorem property taxes levied in the next previous year. This
subsection shall not apply to ad valorem taxes levied under K.S.A. 72-6431, 76-6b01, and 76-
6b05, and amendments thereto, or any other ad valorem tax levy which was previously approved
by the voters of such municipality. Property that, in the current year, is new construction, is
located within added jurisdictional territory, or has changed in use shall not be considered when
determining whether the total taxable real property valuation has increased from the prior year.
(b) If the total taxable real property valuation in any municipality decreases, then the
governing body may increase the mill levy rate, subject to any statutory restrictions, to a rate that
would equal the amount of ad valorem property taxes levied in the next previous year. A
municipality which increases mill levy rates pursuant to this subsection shall not be required to
comply with the election requirement in subsection (c).
(c) Whenever the governing body of any municipality which levies or certifies a levy of
ad valorem property taxes proposes the adoption of a mill levy rate which exceeds that rate
allowed pursuant to subsection (a) or the rate levied in the next previous year, unless such
increase is authorized under subsection (b) of this section, it must hold an election on whether
the mill levy rate shall be increased. The municipality may choose to hold such election in any
manner as allowed b