KSA 79-2988 Taxing Subdivision Resources

In March 2021, the Kansas Legislature passed KSA 79-2988 (formerly Senate Bill 13) to establish limitations on ad valorem property tax levies by taxing subdivisions without an additional notice and hearing prior to budget adoption. KSA 79-2988 is retroactively effective January 1, 2021. The change in policy applies to the 2022 budget cycle.

Taxpayer Notification Format

• Taxpayer Notification Format (PDF)

• Taxpayer Notification Format (Excel)

The resources below are available for the benefit of Kansas Taxing Subdivisions

• Memo to State of Kansas Taxing Subdivisions (2021) (PDF)

• Sample Notice to County Clerk of Intent to Exceed RNR (PDF)

• Sample Roll Call Vote Record to Exceed RNR (excel)

Sample Publications

• Combined Budget and Rate Hearing Publication Sample (excel)

• Rate Hearing Publication Sample (excel) (does not include Budget Hearing Info)

• Recreation Commission Combined Budget and Rate Hearing Publication Sample (excel)

Sample Resolutions From the League of Kansas Municipalities

• Sample Resolution to Exceed the Revenue Neutral Rate (City) (.doc)

• Sample Resolution to Exceed the Revenue Neutral Rate (Township) (.doc)

• Sample Resolution to Exceed the Revenue Neutral Rate (Special Districts) (.doc)

Please monitor the Municipal Services Website for updated content regarding KSA 79-2988 resources.