Kansas SCR 1621: Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to prohibit the levy of any property tax by the state or any political or taxing subdivision of the state.

Bill Text

Session of 2026
Senate Concurrent Resolution No. 1621
By Committee on Federal and State Affairs
2-5
A PROPOSITION to amend section 1 of article 11 of the constitution of
the state of Kansas; relating to property taxation; prohibiting the levy
of property taxes by the state or any political or taxing subdivision of
the state.

Be it resolved by the Legislature of the State of Kansas, two-thirds of the
members elected (or appointed) and qualified to the Senate and two-
thirds of the members elected (or appointed) and qualified to the
House of Representatives concurring therein:
Section 1. The following proposition to amend the constitution of
the state of Kansas shall be submitted to the qualified electors of the state
for their approval or rejection: Section 1 of article 11 of the constitution
of the state of Kansas is hereby amended to read as follows:
"§ 1. System of taxation; classification; exemption. (a) The
provisions of this subsection shall govern the assessment and
taxation of property on and after January 1, 2013, and each year
thereafter. Except as otherwise hereinafter specifically provided,
the legislature shall provide for a uniform and equal basis of
valuation and rate of taxation of all property subject to taxation.
The legislature may provide for the classification and the taxation
uniformly as to class of recreational vehicles and watercraft, as
defined by the legislature, or may exempt such class from property
taxation and impose taxes upon another basis in lieu thereof. The
provisions of this subsection shall not be applicable to the taxation
of motor vehicles, except as otherwise hereinafter specifically
provided, mineral products, money, mortgages, notes and other
evidence of debt and grain. Property shall be classified into the
following classes for the purpose of assessment and assessed at the
percentage of value prescribed therefor:
Class 1 shall consist of real property. Real property shall be
further classified into seven subclasses. Such property shall be
defined by law for the purpose of subclassification and assessed
uniformly as to subclass at the following percentages of value:
(1) Real property used for residential purposes including multi-family
residential real property and real property necessary to
accommodate a residential community of mobile or manufactured
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SCR 1621 2
homes including the real property upon which such homes are
located.......................................................................................11
1/2%
(2) Land devoted to agricultural use which shall be valued upon the
basis of its agricultural income or agricultural productivity pursuant
to section 12 of article 11 of the constitution...............................30%
(3) Vacant lots....................................................................................12%
(4) Real property which is owned and operated by a not-for-profit
organization not subject to federal income taxation pursuant to
section 501 of the federal internal revenue code, and which is
included in this subclass by law...................................................12%
(5) Public utility real property, except railroad real property which shall
be assessed at the average rate that all other commercial and
industrial property is assessed......................................................33%
(6) Real property used for commercial and industrial purposes and
buildings and other improvements located upon land devoted to
agricultural use.............................................................................25%
(7) All other urban and rural real property not otherwise specifically
subclassified..................................................................................30%
Class 2 shall consist of tangible personal property. Such
tangible personal property shall be further classified into six
subclasses, shall be defined by law for the purpose of
subclassification and assessed uniformly as to subclass at the
following percentages of value:
(1) Mobile homes used for residential purposes.............................11
1/2%
(2) Mineral leasehold interests except oil leasehold interests the average
daily production from which is five barrels or less, and natural gas
leasehold interests the average daily production from which is 100
mcf or less, which shall be assessed at 25%.................................30%
(3) Public utility tangible personal property including inventories
thereof, except railroad personal property including inventories
thereof, which shall be assessed at the average rate all other
commercial and industrial property is assessed............................33%
(4) All categories of motor vehicles not defined and specifically valued
and taxed pursuant to law enacted prior to January 1, 1985.........30%
(5) Commercial and industrial machinery and equipment which, if its
economic life is seven years or m