Kansas Senate Committee on Assessment and Taxationhttp://kslegislature.org/li/b2019_20/committees/ctte_s_assess_tax_1/Events Relating to the Senate Committee on Assessment and Taxation of the Kansas Legislatureen-usTue, 13 Dec 2022 20:31:46 +0000Sponsored Bill: SB47http://kslegislature.org/li/b2019_20/measures/sb47/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB47 - Creating the student opportunity scholarship program.http://kslegislature.org/li/b2019_20/measures/sb47/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB123http://kslegislature.org/li/b2019_20/measures/sb123/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB123 - Providing a sales tax exemption for approved nonprofit sponsor of summer food service program.http://kslegislature.org/li/b2019_20/measures/sb123/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB126http://kslegislature.org/li/b2019_20/measures/sb126/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB126 - Exemption from income tax for certain public utilities.http://kslegislature.org/li/b2019_20/measures/sb126/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB127http://kslegislature.org/li/b2019_20/measures/sb127/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB127 - Prohibiting certain utilities to recover income tax expenses through base rates approved by the state corporation commission.http://kslegislature.org/li/b2019_20/measures/sb127/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB175http://kslegislature.org/li/b2019_20/measures/sb175/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB175 - Enacting the public employee right to choose act, providing public employees with the right of relief from the obligation to pay union dues through withholding of their wages.http://kslegislature.org/li/b2019_20/measures/sb175/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB176http://kslegislature.org/li/b2019_20/measures/sb176/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB176 - Requiring the department of commerce to create a database of economic development incentive program information.http://kslegislature.org/li/b2019_20/measures/sb176/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB177http://kslegislature.org/li/b2019_20/measures/sb177/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB177 - Providing the court of appeals jurisdiction to review final orders of the state board of tax appeals.http://kslegislature.org/li/b2019_20/measures/sb177/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB178http://kslegislature.org/li/b2019_20/measures/sb178/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB178 - Sales tax exemption for nonprofit integrated community care organizations.http://kslegislature.org/li/b2019_20/measures/sb178/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB179http://kslegislature.org/li/b2019_20/measures/sb179/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB179 - Increasing the married tax filer income threshold for the subtraction modification for social security income.http://kslegislature.org/li/b2019_20/measures/sb179/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB184http://kslegislature.org/li/b2019_20/measures/sb184/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB184 - Sunsetting the food sales tax credit and enacting the food sales tax refund.http://kslegislature.org/li/b2019_20/measures/sb184/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB185http://kslegislature.org/li/b2019_20/measures/sb185/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB185 - Increasing and allowing Kansas itemized deductions, allowing individual expensing deduction, providing for certain income tax credits, allowing rural opportunity zone for certain counties, extending certain counties countywide retailers' sales tax, providing for sales tax definitions and exemptions for certain sales.http://kslegislature.org/li/b2019_20/measures/sb185/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB196http://kslegislature.org/li/b2019_20/measures/sb196/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB196 - Expanding the expense deduction to all taxpayers in addition to corporate taxpayers.http://kslegislature.org/li/b2019_20/measures/sb196/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB197http://kslegislature.org/li/b2019_20/measures/sb197/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB197 - Reducing the sales tax rate on food and food ingredients.http://kslegislature.org/li/b2019_20/measures/sb197/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB201http://kslegislature.org/li/b2019_20/measures/sb201/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB201 - Creating a property tax exemption for land associated with a dam or reservoir and subject to a mitigation easement.http://kslegislature.org/li/b2019_20/measures/sb201/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB218http://kslegislature.org/li/b2019_20/measures/sb218/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB218 - Requiring a duly ordained minister of religion to report certain abuse and neglect of children.http://kslegislature.org/li/b2019_20/measures/sb218/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB224http://kslegislature.org/li/b2019_20/measures/sb224/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB224 - Enacting the Kansas retail pet shop act.http://kslegislature.org/li/b2019_20/measures/sb224/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB235http://kslegislature.org/li/b2019_20/measures/sb235/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB235 - Continuing 20 mill statewide levy for schools and exempting certain portion of property used for residential purposes from such levy. http://kslegislature.org/li/b2019_20/measures/sb235/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB236http://kslegislature.org/li/b2019_20/measures/sb236/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB236 - Establishing new rate limitations for general purposes and special purposes for the countywide retailers' sales tax.http://kslegislature.org/li/b2019_20/measures/sb236/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB237http://kslegislature.org/li/b2019_20/measures/sb237/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB237 - Designating a portion of K-16 as the John Lee Bremer memorial highway.http://kslegislature.org/li/b2019_20/measures/sb237/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB238http://kslegislature.org/li/b2019_20/measures/sb238/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB238 - Privilege tax deduction for interest from certain business loans.http://kslegislature.org/li/b2019_20/measures/sb238/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB239http://kslegislature.org/li/b2019_20/measures/sb239/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB239 - Imposing a tax on certain state credit unions for the privilege of doing business.http://kslegislature.org/li/b2019_20/measures/sb239/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB262http://kslegislature.org/li/b2019_20/measures/sb262/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB262 - State board of tax appeals; changing time to request full and complete opinion to be based on date of service.http://kslegislature.org/li/b2019_20/measures/sb262/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB263http://kslegislature.org/li/b2019_20/measures/sb263/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB263 - Requiring a current year property tax estimate on the annual notice of valuation.http://kslegislature.org/li/b2019_20/measures/sb263/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB264http://kslegislature.org/li/b2019_20/measures/sb264/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB264 - Providing for notice and opportunity to be heard before removal of person from county appraiser eligibility list and for notification when person no longer holds office of appraiser.http://kslegislature.org/li/b2019_20/measures/sb264/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB265http://kslegislature.org/li/b2019_20/measures/sb265/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB265 - Requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party.http://kslegislature.org/li/b2019_20/measures/sb265/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB266http://kslegislature.org/li/b2019_20/measures/sb266/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB266 - Requiring appraisal courses for county appraisers and BOTA members to be courses approved by the Kansas real estate appraisal board.http://kslegislature.org/li/b2019_20/measures/sb266/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB272http://kslegislature.org/li/b2019_20/measures/sb272/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB272 - Prohibiting county appraisers and the state board of tax appeals from increasing the valuation of county appraised property in valuation appeals.http://kslegislature.org/li/b2019_20/measures/sb272/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB273http://kslegislature.org/li/b2019_20/measures/sb273/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB273 - Allowing taxpayers to attend BOTA hearings by use of audio or video electronic communication.http://kslegislature.org/li/b2019_20/measures/sb273/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB278http://kslegislature.org/li/b2019_20/measures/sb278/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB278 - Expanding the ability for cities and school districts to operate and finance a community historical museum.http://kslegislature.org/li/b2019_20/measures/sb278/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB279http://kslegislature.org/li/b2019_20/measures/sb279/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB279 - Expanding the property tax exemption for property used to provide humanitarian services to include additional not-for-profit organizations.http://kslegislature.org/li/b2019_20/measures/sb279/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB296http://kslegislature.org/li/b2019_20/measures/sb296/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB296 - Rejected rezoning requests to cities and counties may not be resubmitted for a period of one year.http://kslegislature.org/li/b2019_20/measures/sb296/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB297http://kslegislature.org/li/b2019_20/measures/sb297/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB297 - Requiring appraisal directives to require compliance with uniform standards of professional appraisal practice in performance of property tax appraisals.http://kslegislature.org/li/b2019_20/measures/sb297/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB298http://kslegislature.org/li/b2019_20/measures/sb298/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB298 - Requiring the county to pay attorney fees and costs of prevailing taxpayer in certain property tax appeals involving classification.http://kslegislature.org/li/b2019_20/measures/sb298/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB309http://kslegislature.org/li/b2019_20/measures/sb309/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB309 - 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 member's term expires.http://kslegislature.org/li/b2019_20/measures/sb309/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB322http://kslegislature.org/li/b2019_20/measures/sb322/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB322 - 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.http://kslegislature.org/li/b2019_20/measures/sb322/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB328http://kslegislature.org/li/b2019_20/measures/sb328/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB328 - Excluding discounts and coupons from the sales or selling price for sales tax purposes.http://kslegislature.org/li/b2019_20/measures/sb328/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB360http://kslegislature.org/li/b2019_20/measures/sb360/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB360 - Authorizing certain sales taxation authority for the Sherwood improvement district.http://kslegislature.org/li/b2019_20/measures/sb360/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB361http://kslegislature.org/li/b2019_20/measures/sb361/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB361 - Affording public employees and professional employees certain rights with respect to withholding of public employee organization and professional employee organization dues.http://kslegislature.org/li/b2019_20/measures/sb361/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB369http://kslegislature.org/li/b2019_20/measures/sb369/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB369 - Requiring marketplace facilitators to collect and remit sales, use and transient guest taxes from sales made through their platforms; establishing nexus provisions for remote sellers.http://kslegislature.org/li/b2019_20/measures/sb369/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB370http://kslegislature.org/li/b2019_20/measures/sb370/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB370 - Requiring the governor to submit biennial budget estimates for all agencies; requiring consensus revenue estimates for each of the ensuing two fiscal years.http://kslegislature.org/li/b2019_20/measures/sb370/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB376http://kslegislature.org/li/b2019_20/measures/sb376/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB376 - Instituting a $100 maximum out-of-pocket cost-share per month per covered person for prescription insulin drugs.http://kslegislature.org/li/b2019_20/measures/sb376/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB396http://kslegislature.org/li/b2019_20/measures/sb396/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB396 - Discontinuing apportionment of countywide retailers' sales tax imposed for general purposes between the county and cities located therein.http://kslegislature.org/li/b2019_20/measures/sb396/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB397http://kslegislature.org/li/b2019_20/measures/sb397/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB397 - Imposing sales tax on digital property and subscription services.http://kslegislature.org/li/b2019_20/measures/sb397/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB398http://kslegislature.org/li/b2019_20/measures/sb398/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB398 - Providing a refundable food sales tax credit and discontinuing the nonrefundable food sales tax credit.http://kslegislature.org/li/b2019_20/measures/sb398/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB399http://kslegislature.org/li/b2019_20/measures/sb399/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB399 - Requiring marketplace facilitators to collect and remit sales and compensating use tax.http://kslegislature.org/li/b2019_20/measures/sb399/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB400http://kslegislature.org/li/b2019_20/measures/sb400/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB400 - Authorizing counties to impose an earnings tax.http://kslegislature.org/li/b2019_20/measures/sb400/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB414http://kslegislature.org/li/b2019_20/measures/sb414/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB414 - Exempting grocery stores from sales tax assessments for community improvement district.http://kslegislature.org/li/b2019_20/measures/sb414/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB434http://kslegislature.org/li/b2019_20/measures/sb434/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB434 - Limiting fees for copying and staff time under the Kansas open records act and providing for waiver or reduction of such fees.http://kslegislature.org/li/b2019_20/measures/sb434/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB435http://kslegislature.org/li/b2019_20/measures/sb435/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB435 - Providing for the use of personal package delivery devices on sidewalks and crosswalks, exempting such devices from motor vehicle regulation and preempting additional municipal regulation.http://kslegislature.org/li/b2019_20/measures/sb435/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB457http://kslegislature.org/li/b2019_20/measures/sb457/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB457 - Requiring use of the soil survey version dated September 16, 2019, for mapping agricultural land for property tax purposes.http://kslegislature.org/li/b2019_20/measures/sb457/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB460http://kslegislature.org/li/b2019_20/measures/sb460/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB460 - Increasing the sales tax collection thresholds relating to time frames for filing returns and paying sales tax by certain retailers and providing that electronic filing is not required for certain retailers.http://kslegislature.org/li/b2019_20/measures/sb460/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB462http://kslegislature.org/li/b2019_20/measures/sb462/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB462 - Prohibiting disclosure by the secretary of revenue of certain sales and use tax information to taxing officials of other states.http://kslegislature.org/li/b2019_20/measures/sb462/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB466http://kslegislature.org/li/b2019_20/measures/sb466/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB466 - 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.http://kslegislature.org/li/b2019_20/measures/sb466/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB486http://kslegislature.org/li/b2019_20/measures/sb486/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB486 - Establishing the assessed valuation increase deferral program payment plan to provide taxpayers with a deferral of taxes after certain increases in property tax valuations and taxes to their property.http://kslegislature.org/li/b2019_20/measures/sb486/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB494http://kslegislature.org/li/b2019_20/measures/sb494/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB494 - Exempting certain plans or operations from the crime of conducting a pyramid promotional scheme. http://kslegislature.org/li/b2019_20/measures/sb494/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB497http://kslegislature.org/li/b2019_20/measures/sb497/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB497 - Requiring restitution to be due immediately unless the court orders a payment plan.http://kslegislature.org/li/b2019_20/measures/sb497/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB498http://kslegislature.org/li/b2019_20/measures/sb498/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB498 - Extending the STAR bonds financing act sunset to July 1, 2021.http://kslegislature.org/li/b2019_20/measures/sb498/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB499http://kslegislature.org/li/b2019_20/measures/sb499/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB499 - Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads and associated industry track owners or lessees.http://kslegislature.org/li/b2019_20/measures/sb499/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB500http://kslegislature.org/li/b2019_20/measures/sb500/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB500 - Allowing a member of the state board of tax appeals to continue to serve until a successor is appointed and confirmed.http://kslegislature.org/li/b2019_20/measures/sb500/#ctte_s_assess_tax_1-SBILLSSponsored Bill: SB502http://kslegislature.org/li/b2019_20/measures/sb502/#ctte_s_assess_tax_1-SBILLSSponsored by committee: SB502 - Creating the Kansas historic site fund checkoff.http://kslegislature.org/li/b2019_20/measures/sb502/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2063http://kslegislature.org/li/b2019_20/measures/hb2063/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2063 - Senate Substitute for HB 2063 by Committee on Assessment and Taxation - 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.http://kslegislature.org/li/b2019_20/measures/hb2063/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2118http://kslegislature.org/li/b2019_20/measures/hb2118/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2118 - Senate Substitute for HB 2118 by Committee on Assessment and Taxation - Concerning property taxation; establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate; providing a waiver of interest and fees on certain delinquent property taxes for a period of time and delaying preparation of delinquent real estate tax list and notice; prohibiting valuation increase for real property solely as the result of normal repair, replacement or maintenance of existing structure.http://kslegislature.org/li/b2019_20/measures/hb2118/#ctte_s_assess_tax_1-SBILLSSponsored Bill: HB2490http://kslegislature.org/li/b2019_20/measures/hb2490/#ctte_s_assess_tax_1-SBILLSSponsored by committee: HB2490 - Senate Substitute for HB 2490 by Committee on Assessment and Taxation - Concerning property taxation; relating to the state board of tax appeals, orders and notices, service by electronic means, time to request full and complete opinion, board member service after term expires; relating to appeals, prohibiting valuation increases in certain appeals, burden of proof in district court; relating to county appraisers, eligibility list, notification when person no longer holds office; appraisal standards; and buildings and improvements destroyed or substantially destroyed by natural disaster.http://kslegislature.org/li/b2019_20/measures/hb2490/#ctte_s_assess_tax_1-SBILLS