Session of 1997
SENATE BILL No. 352
By Senators Hensley, Barone, Biggs, Downey, Feleciano, Gilstrap,
Good- win, Jones, Lee, Petty and Steineger
AN ACT enacting the property tax relief act of 1997; amending K.S.A.
1996 Supp. 72-6431 and repealing the existing section; also repealing
K.S.A. 1996 Supp. 72-6431a.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 1996 Supp. 72-6431 is hereby amended to read as
follows: 72-6431. (a) The board of each district shall levy an ad valorem
tax upon the taxable tangible property of the district in the school years
specified in subsection (b) for the purpose of:
(1) Financing that portion of the district's general fund budget which
is not financed from any other source provided by law;
(2) paying a portion of the costs of operating and maintaining public
schools in partial fulfillment of the constitutional obligation of the legis-
lature to finance the educational interests of the state; and
(3) with respect to any redevelopment district established prior to July
1, 1996, pursuant to K.S.A. 12-1771, and amendments thereto, paying a
portion of the principal and interest on bonds issued by cities under au-
thority of K.S.A. 12-1774, and amendments thereto, for the financing of
redevelopment projects upon property located within the district.
(b) The tax required under subsection (a) shall be levied at a rate of
35 mills in the 1996-97 school year, 33 31 mills in the 1997-98 school year
and not exceeding 31, 29 mills in the 1998-99 school year, not exceeding
27 mills in the 1999-2000 school year and not exceeding 25 mills in the
2000-01 school year.
(c) The proceeds from the tax levied by a district under authority of
this section, except the proceeds of such tax levied for the purpose of
paying a portion of the principal and interest on bonds issued by cities
under authority of K.S.A. 12-1774, and amendments thereto, for the fi-
nancing of redevelopment projects upon property located within the dis-
trict, shall be deposited in the general fund of the district.
New Sec. 2. For all taxable years commencing after December 31,
1996, the following described property, to the extent herein specified,
shall be and is hereby exempt from the property tax levied pursuant to
the provisions of K.S.A. 1996 Supp. 72-6431, and amendments
1 thereto: Property used as a single family residence to the extent of
2 $30,000 of its appraised valuation.
3 Sec. 3. K.S.A. 1996 Supp. 72-6431 and 72-6431a are hereby re-
5 Sec. 4. This act shall take effect and be in force from and after its
6 publication in the statute book.