Kansas HCR 5034: Proposing to amend the constitution of the state of Kansas by revising article 11 by establishing the freedom from taxes fund, establishing the Kansas citizens freedom review board, authorizing the board to review tax exemptions and approve or eliminate such exemptions and eliminating the motor vehicle property taxes and fees, state-mandated and state-imposed property taxes and state-imposed income and privilege taxes.

Bill Text

Session of 2026
House Concurrent Resolution No. 5034
By Representatives B. Carpenter, Blex, Bloom, Brantley, Brunk, Bryce, Buehler,
Butler, Chauncey, Croft, Droge, Ellis, Essex, Estes, Fairchild, Goddard, Goetz,
Helgerson, Helwig, Hoffman, Hoheisel, Howell, Howerton, Huebert, James,
Johnson, King, Long, McDonald, McNorton, Neelly, Pickert, Proctor, Reavis,
Resman, Rhiley, Roth, Sanders, Sappington, Sawyer, Schlingensiepen, Schmoe,
Schwertfeger, A. Smith, C. Smith, Steele, Stiens, Tarwater, Turk, Waggoner,
Waymaster, White, K. Williams, Wilson and Wolf
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A PROPOSITION to amend the constitution of the state of Kansas by
revising article 11; establishing the freedom from taxes fund;
establishing the temporary Kansas citizens freedom review board;
authorizing the board to review tax exemptions and approve or
eliminate such exemptions; eliminating the motor vehicle property
taxes and fees, state-mandated and state-imposed property taxes and
state-imposed income and privilege taxes.

Be it resolved by the Legislature of the State of Kansas, two-thirds of the
members elected (or appointed) and qualified to the House of
Representatives and two-thirds of the members elected (or appointed)
and qualified to the Senate 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: Article 11 of the constitution of the state of
Kansas is hereby revised by amending Section 2 and adding a new
section to read as follows:
"§ 2. Taxation of incomes. Except as provided further, the
state shall have power to levy and collect taxes on incomes from
whatever source derived, which taxes may be graduated and
progressive. Upon the adoption by the legislature of a concurrent
resolution to eliminate the state income and privilege tax pursuant
to section 14 of this article 11, the provisions of this section shall
be null and void and have no force or effect.
"§ 14. Freedom from taxes section. (a) There is hereby
established the freedom from taxes fund. There shall be three sub-
funds within the freedom from taxes fund:
(1) The state motor vehicle property tax elimination fund,
which shall be solely dedicated to the elimination of motor
vehicle property taxes and any fees charged by either the state
or any subdivision of the state in order to register or title a
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HCR 5034 2
motor vehicle. There shall be a sub-fund in the state motor
vehicle property tax elimination fund to be called the motor
vehicle tax reserve fund, which shall be used solely to maintain
stable motor vehicle tax replacement payments. The motor
vehicle tax reserve fund shall not exceed 150% of the
authorized annual transfer from the state motor vehicle property
tax elimination fund to the state general fund. In any year that
the motor vehicle tax reserve fund meets such limitation, the
state treasurer shall not make any transfers into the motor
vehicle tax reserve fund, and such moneys shall be retained in
the state motor vehicle property tax elimination fund;
(2) the state property tax elimination fund, which shall be
solely dedicated to the elimination of state-mandated property
taxes and state-imposed property taxes. There shall be a sub-
fund in the state property tax elimination fund to be called the
property tax reserve fund, which shall be used solely to
maintain stable property tax replacement payments. The
property tax reserve fund shall not exceed 150% of the
authorized annual transfer from the state property tax
elimination fund to the state general fund. In any year that the
property tax reserve fund meets such limitation, the state
treasurer shall not make any transfers into the property tax
reserve fund, and such moneys shall be retained in the state
property tax elimination fund; and
(3) the state income and privilege tax elimination fund,
which shall be solely dedicated to the elimination of state-
imposed income and privilege taxes. There shall be a sub-fund
in the state income and privilege tax elimination fund to be
called the income tax reserve fund, which shall be used solely to
maintain stable income and privilege tax replacement payments.
The income tax reserve fund shall not exceed 150% of the
authorized annual transfer from the state income and privilege
tax elimination fund to the state general fund. In any year that
the income tax reserve fund meets such limitation, the state
treasurer shall not make any transfers into the income tax
reserve fund, and such moneys shall be retained in the state
income and privilege tax elimination fund.
(b) The freedom from taxes fund and any sub-funds within
such fund shall be administered by the state treasurer. All
expenditures from the freedom from taxes fund shall be solely
for the elimination of motor vehicle property taxes and fees,
state-mandated property taxes and state-imposed propert