Session of 1998
House Concurrent Resolution No. 5047
By Representatives Findley, Alldritt, Flora, Garner, Grant, Larkin,
Phelps, Sawyer, Sharp, Showalter, Toelkes and Wempe
          10             A PROPOSITION to amend section 1 of article 11 of the constitution of
11             the state of Kansas.
13       Be it resolved by the Legislature of the State of Kansas, two-thirds of the
14             members elected (or appointed) and qualified to the House of Repre-
15             sentatives and two-thirds of the members elected (or appointed) and
16             qualified to the Senate concurring therein:
17                 Section 1. The following proposition to amend the constitution of the
18       state of Kansas shall be submitted to the qualified electors of the state
19       for their approval or rejection: Section 1 of article 11 of the constitution
20       of the state of Kansas is hereby amended to read as follows:
21             ``§ 1. System of taxation; classification; exemption. (a) The
22             provisions of this subsection shall govern the assessment and taxa-
23             tion of property on and after January 1, 1993, and each year there-
24             after. Except as otherwise hereinafter specifically provided, the leg-
25             islature shall provide for a uniform and equal basis of valuation and
26             rate of taxation of all property subject to taxation. The legislature
27             may provide for the appraised valuations of real property estab-
28             lished pursuant to such basis to be averaged over a period of years
29             for the purpose of application in a taxable year for property taxation
30             purposes. The legislature may provide for the classification and the
31             taxation uniformly as to class of recreational vehicles, as defined by
32             the legislature, or may exempt such class from property taxation
33             and impose taxes upon another basis in lieu thereof. The provisions
34             of this subsection shall not be applicable to the taxation of motor
35             vehicles, except as otherwise hereinafter specifically provided, min-
36             eral products, money, mortgages, notes and other evidence of debt
37             and grain. Property shall be classified into the following classes for
38             the purpose of assessment and assessed at the percentage of value
39             prescribed therefor:
40           Class 1 shall consist of real property. Real property shall be further
41       classified into seven subclasses. Such property shall be defined by law for
42       the purpose of subclassification and assessed uniformly as to subclass at
43       the following percentages of value:

HCR 5047


2       (1) Real property used for residential purposes including multi-familyresidential real property and real property necessary to accommodate a residential community of mobile or manufactured homes including the real property upon which such homes are located 111/2%
3       (2) Land devoted to agricultural use which shall be valued upon the basis of its agricultural income or agricultural productivity pursuant to section 12 of article 11 of the constitution.... 30%
4       (3) Vacant lots 12%
5       (4) Real property which is owned and operated by a not-for-profit or-ganization not subject to federal income taxation pursuant to section501 of the federal internal revenue code, and which is included inthis subclass by law 12%
6       (5) Public utility real property, except railroad real property which shallbe assessed at the average rate that all other commercial and indus-trial property is assessed 33%
7       (6) Real property used for commercial and industrial purposes andbuildings and other improvements located upon land devoted to ag-ricultural use 25%
8       (7) All other urban and rural real property not otherwise specificallysubclassified 30%
  9           Class 2 shall consist of tangible personal property. Such tangible per-
10       sonal property shall be further classified into six subclasses, shall be de-
11       fined by law for the purpose of subclassification and assessed uniformly
12       as to subclass at the following percentages of value:
13       (1) Mobile homes used for residential purposes 111/2%
14       (2) Mineral leasehold interests except oil leasehold interests the averagedaily production from which is five barrels or less, and natural gasleasehold interests the average daily production from which is 100mcf or less, which shall be assessed at 25% 30%
15       (3) Public utility tangible personal property including inventoriesthereof, except railroad personal property including inventoriesthereof, which shall be assessed at the average rate all other com-mercial and industrial property is assessed 33%
16       (4) All categories of motor vehicles not defined and specifically valuedand taxed pursuant to law enacted prior to January 1, 1985 30%
17       (5) Commercial and industrial machinery and equipment which, if itseconomic life is seven years or more, shall be valued at its retail costwhen new less seven-year straight-line depreciation, or which, if itseconomic life is less than seven years, shall be valued at its retail costwhen new less straight-line depreciation over its economic life, ex-cept that, the value so obtained for such property, notwithstandingits economic life and as long as such property is being used, shall

HCR 5047


1       not be less than 20% of the retail cost when new of suchproperty 25%
2       (6) All other tangible personal property not otherwise specifically classified... 30%
  3           (b) All property used exclusively for state, county, municipal, literary,
  4       educational, scientific, religious, benevolent and charitable purposes,
  5       farm machinery and equipment, merchants' and manufacturers' inven-
  6       tories, other than public utility inventories included in subclass (3) of class
  7       2, livestock, and all household goods and personal effects not used for
  8       the production of income, shall be exempted from property taxation.``
  9           Sec. 2. The following statement shall be printed on the ballot with
10       the amendment as a whole:
11                 ``Explanatory statement. This amendment would allow the leg-
12             islature to provide for the averaging over a period of years of certain
13             real estate appraised valuations for application in a taxable year.
14                 ``A vote for this proposition would allow pursuant to enactment
15             by the legislature the averaging of certain real estate appraised val-
16             uations over a period of years for utilization in a taxable year for
17             property taxation purposes.
18                 ``A vote against this proposition would maintain the current sys-
19             tem of property taxation.''
20           Sec. 3. This resolution, if approved by two-thirds of the members
21       elected (or appointed) and qualified to the House of Representatives, and
22       two-thirds of the members elected (or appointed) and qualified to the
23       Senate shall be entered on the journals, together with the yeas and nays.
24       The secretary of state shall cause this resolution to be published as pro-
25       vided by law and shall cause the proposed amendment to be submitted
26       to the electors of the state at the general election to be held on November
27       3, 1998.