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KS HB2396
Bill
Status
3/10/2025
Primary Sponsor
Assessment and Taxation
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AI Summary
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Allows taxpayers to submit protest petitions within 30 days to limit property tax revenue increases by local taxing jurisdictions (excluding state and school districts); if signed by at least 10% of voters who cast ballots for president in the last general election, the jurisdiction is capped at the prior year's levy plus consumer price index adjustments
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Creates the Acknowledging Stewardship of Tax Revenue and Appropriations (ASTRA) fund with an initial $60,000,000 annual transfer from the state general fund starting July 15, 2026, increasing by 2% each subsequent year
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Distributes ASTRA funds to qualifying cities and counties based on a formula of 65% population and 35% assessed property valuation, with payments made by January 15 for use on roads, bridges, law enforcement, elections, public health, and other mandated services
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Requires county treasurers to post protest petition availability on county websites and social media, and the state treasurer must report annually by January 31 to legislative tax committees which cities and counties received or did not receive ASTRA transfers
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Eliminates the existing revenue neutral rate requirements for taxing subdivisions and repeals the taxpayer notification costs fund (K.S.A. 79-2988 and 79-2989)
Legislative Description
Senate Substitute for HB 2396 by Committee on Assessment and Taxation - Authorizing the use of a protest petition to limit funding of a taxing jurisdiction by property tax revenues exceeding a certain amount, providing for a protest petition notice to be sent to taxpayers and modifying the content requirements of the revenue neutral rate hearing notice.
Last Action
Senate Withdrawn from Calendar, Rereferred to Committee on Assessment and Taxation
1/27/2026