Even though the 2025 session ended a couple of weeks ago, several bills were recently signed into law. After a bill passes the legislature, there is a 10-day time frame to get it to the Governor. The Governor then has another 10 days to sign or veto the bill, if not it becomes law without the Governor’s signature. This week my update focuses on tax policy. All legislation can be found at www.KSLegislature.gov.
No Personal Property Taxes on electric wheelchairs, ATVs (all-terrain vehicles), snowmobiles, off-road motorcycles, golf carts not operated on the highway, motorized bicycles, trailers 15,000 pounds or less used for personal use, and watercraft. A couple of years ago a constituent called and said she paid more property taxes on her ATV than on her home. Coincidently, the president of the Kansas County Appraisers Association (KCAA) called me and suggested exempting certain items from property taxes, such as electric wheelchairs, ATVs, and such. It took a few years, but we got it into law.
Property Tax Increase Notices, (CCR 2125) sometimes referred to as notices to exceed revenue neutral, printing and postage will be paid by the state for 2025 and 2026. A few local officials will complain about the cost of the letter, but the state has offered reimbursement since the law passed. It is the only advance notice of proposed property tax increases that taxpayers receive. Last year, over 60% of the over 4,000 property taxing authorities remained revenue neutral, they did not collect more in property taxes than the previous year. That would have never happened without the revenue neutral process in law. The format of the letter will also include totals and a couple of other changes.
Property Tax Statements that county treasurers mail are now required to be mailed by December 1, instead of December 15. Payments will still be due on December 20.
Local Government Budgets will be due to the county clerk by Oct 1, or the clerk will use the previous year’s budget and amount of property taxes to be levied. Currently, local government budgets not exceeding revenue neutral are due Aug 25, and the rest are due Oct 1. Why? Because it wasn’t changed when another statute was repealed, so I worked to make the change.
Filing Fees for the Board of Tax Appeals (BOTA) will be good until the BOTA case for that parcel is heard. It didn’t make sense that taxpayers had to pay the fee each year until the case was heard.
Property Tax Freeze for Seniors and Disabled Veterans was expanded by exempting Social Security from household income. It was the only expansion we could get passed by both chambers. I will continue to work on addressing the broken property tax system so more people are able to stay in their homes.
Head of Household and Disabled Veteran income tax filers will have an increased personal exemption. Last year we increased personal exemptions and exempted Social Security from state income tax. At a legislative coffee, I was thanked for my work on this. It was very kind to hear, because I have worked diligently in leading this effort to get these and other tax cuts into law.
Countywide Sales Tax Apportionment will keep the current sales tax distribution of the countywide sales tax. You may remember, county sales tax must be shared with municipalities unless specified differently. That distribution is based off mill levies. By keeping the current distribution until December 2026, this will allow counties to lower mill levies without decreasing sales tax apportionment for a year. This should give the legislature time to change the equation so that counties attempting to lower property taxes will not receive less sales tax.
Sales Tax Exemption on Custom Meat Processing was passed into law last year, but the Department of Revenue was requiring a form be signed by each customer claiming the sales tax exemption. This form will no longer be required. The customer will be responsible for paying the sales tax if it is not custom for their own use.
It is an honor and a privilege to serve as your 12th District State Senator.
Caryn
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