On Friday, June 26, the Kansas Legislature passed House Bill 2142. HB 2142 clarifies January 1, 2018 as the effective date for the provision of the bill which calls for cities and counties to hold elections before they can increase ad valorem tax levies beyond the computed levy amount. The exemptions to the election requirements are also effective January 1, 2018.
While the election and related exemptions do not take effect until January 1, 2018, the legislation does require all municipalities to adopt a resolution to increase taxes beyond the amount that was levied in the 2015 budget adjusted by the Consumer Price Index. The resolution to increase taxes should be adopted prior to the governing body formally passing the municipality’s 2016 budget. The passage of the resolution is in addition to the ‘Notice of Vote’ publication requirement found in current law. A sample resolution is attached for your review.
If you have additional questions or comments concerning this issue, please do not hesitate to contact either Rogers Brazier or Roger Basinger at the following emails and telephone numbers, respectively, Rogers.Brazier@da.ks.gov (785-296-2846) or Roger.Basinger@da.ks.gov (785-296-8083).
K.S.A. 79-2925b Resolution