KS HCR5023

Proposes amending Article 11, Section 1 of the Kansas Constitution to require voter approval for any new property tax exemptions enacted by the legislature on or after January 1, 2027

New exemptions must be approved by a majority of state voters at the next general election, or at a special election if called sooner by concurrent resolution of the legislature

Legislature may submit ballot questions asking whether property should be permanently exempt from taxation or exempt for a specified number of years, requiring a majority vote in each house to place on the ballot

Legislature retains authority to remove existing property tax exemptions through law without voter approval

Constitutional amendment would be submitted to Kansas voters at the November 2026 general election, requiring two-thirds approval in both the House and Senate to place on the ballot