Session 2000
Effective: March 24, 2000
SENATE CONCURRENT RESOLUTION No. 1629

A PROPOSITION to amend section 1 of article 11 of the constitution of the state of
Kansas, relating to the classification and taxation of aircraft and watercraft.

Be it resolved by the Legislature of the State of Kansas, two-thirds of the
      members elected (or appointed) and qualified to the House of Repre-
      sentatives and two-thirds of the members elected (or appointed) and
      qualified to the Senate concurring therein:

            Section  1. The following proposition to amend the constitution of the
state of Kansas shall be submitted to the qualified electors of the state
for their approval or rejection: Section 1 of article 11 of the constitution
of the state of Kansas is hereby amended to read as follows:

      "§  1. System of taxation; classification; exemption.(a) The
            provisions of this subsection shall govern the assessment and tax-
            ation of property on and after January 1, 1993, and each year
            thereafter. Except as otherwise hereinafter specifically provided,
            the legislature shall provide for a uniform and equal basis of
            valuation and rate of taxation of all property subject to taxation.
            The legislature may provide for the classification and the taxation
            uniformly as to class of recreational vehicles, aircraft and water-
            craft, as defined by the legislature, or may exempt such class
            from property taxation and impose taxes upon another basis in
            lieu thereof. The provisions of this subsection shall not be ap-
            plicable to the taxation of motor vehicles, except as otherwise
            hereinafter specifically provided, mineral products, money,
            mortgages, notes and other evidence of debt and grain. Property
            shall be classified into the following classes for the purpose of
            assessment and assessed at the percentage of value prescribed
            therefor:

       Class 1 shall consist of real property. Real property shall be further
classified into seven subclasses. Such property shall be defined by law for
the purpose of subclassification and assessed uniformly as to subclass at
the following percentages of value:
(1)

Real property used for residential purposes including multi-family residential 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




11 1/2%
(2)
Land devoted to agricultural use which shall be valued upon thebasis of its agricultural income or agricultural productivity pursu-ant to section 12 of article 11 of the constitution


30%

(3)

Vacant lots

12%
(4)

Real property which is owned and operated by a not-for-profit organization not subject to federal income taxation pursuant tosection 501 of the federal internal revenue code, and which is included in this subclass by law



12%
(5)
Public utility real property, except railroad real property which shall be assessed at the average rate that all other commercial and industrial property is assessed


33%
(6)
Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted toagricultural use


25%

(7)

All other urban and rural real property not otherwise specifically subclassified

30%

      Class 2 shall consist of tangible personal property. Such tangible per-
sonal property shall be further classified into six subclasses, shall be de-
fined by law for the purpose of subclassification and assessed uniformly
as to subclass at the following percentages of value:

(1)Mobile homes used for residential purposes 11 1/2%
(2)

Mineral leasehold interests except oil leasehold interests the average daily production from which is five barrels or less, and natural gas leasehold interests the average daily production from which is 100 mcf or less, which shall be assessed at 25%



30%
(3)

Public utility tangible personal property including inventories thereof, except railroad personal property including inventories thereof, which shall be assessed at the average rate all other commercial and industrial property is assessed



33%
(4)
All categories of motor vehicles not defined and specifically valued and taxed pursuant to law enacted prior to January 1, 1985


30%
(5)



Commercial and industrial machinery and equipment which, if itseconomic life is seven years or more, shall be valued at its retail cost when new less seven-year straight-line depreciation, or which,if its economic life is less than seven years, shall be valued at its retail cost when new less straight-line depreciation over its economic life, except that, the value so obtained for such property, notwithstanding its economic life and as long as such property is being used, shall not be less than 20% of the retail cost when newof such property








25%

(6)

All other tangible personal property not otherwise specificallyclassified

30%

      (b) All property used exclusively for state, county, municipal, literary,
educational, scientific, religious, benevolent and charitable purposes,
farm machinery and equipment, merchants' and manufacturers' inven-
tories, other than public utility inventories included in subclass (3) of class
2, livestock, and all household goods and personal effects not used for
the production of income, shall be exempted from property taxation."

      Sec.  2. The following statement shall be printed on the ballot with
the amendment as a whole:

       "Explanatory statement. This amendment would allow the leg-
      islature to classify and tax aircraft and watercraft upon a basis dif-
      ferent from other property.

       "A vote for this proposition would permit the legislature to pro-
      vide for separate classification and taxation of aircraft and watercraft
      and to exempt such property from property taxation and impose
      taxes in lieu thereof.

       "A vote against this proposition would continue the taxation of
      aircraft and watercraft in the same manner as all other property."

      Sec.  3. This resolution, if approved by two-thirds of the members
elected (or appointed) and qualified to the House of Representatives, and
two-thirds of the members elected (or appointed) and qualified to the
Senate, shall be entered on the journals, together with the yeas and nays.
The secretary of state shall cause this resolution to be published as pro-
vided by law and shall cause the proposed amendment to be submitted
to the electors of the state at the general election to be held on November
7, 2000.