Kansas Department of Administration

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)

Sample Notice to County Clerk of Intent to Exceed RNR 

Sample Publications
Combined Budget and Rate Hearing Publication Sample 

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

Recreation Commission Combined Budget and Rate Hearing Publication Sample

Sample Resolutions From the League of Kansas Municipalities
Sample Resolution to Exceed the Revenue Neutral Rate (City)

Sample Resolution to Exceed the Revenue Neutral Rate (Township)

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

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

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