Session of 1999
House Concurrent Resolution No. 5031
By Representatives Tanner, Hermes and Jenkins and Aday, Beggs, Bur-
                roughs, Compton, Dahl, Dean, Findley, Flower, Gatewood, Glasscock,
                Gregory, Haley, Horst, Huff, Humerickhouse, Hutchins, Kirk, Phill
                Kline, Kuether, Lloyd, P. Long, Loyd, Mccreary, O'Connor, O'Neal,
                Osborne, Palmer, J. Peterson, Pottorff, Powell, Powers, Ruff, Sharp,
                Spangler, Stone, Thimesch, Vickrey, Weber and Wilk

15             A PROPOSITION to amend section 1 of article 11 of the constitution of
16             the state of Kansas.
19       Be it resolved by the Legislature of the State of Kansas, two-thirds of the
20             members elected (or appointed) and qualified to the House of Repre-
21             sentatives and two-thirds of the members elected (or appointed) and
22             qualified to the Senate concurring therein:
23                   Section  1. The following proposition to amend the constitution of the
24       state of Kansas shall be submitted to the qualified electors of the state
25       for their approval or rejection: Section 1 of article 11 of the constitution
26       of the state of Kansas is hereby amended to read as follows:
27              "§  1. System of taxation; classification; exemption (a) The
28             provisions of this subsection shall govern the assessment and taxa-
29             tion of property on and after January 1, 1993, and each year there-
30             after. Except as otherwise hereinafter specifically provided, the leg-
31             islature shall provide for a uniform and equal basis of valuation and
32             rate of taxation of all property subject to taxation. The legislature
33             may provide by law for limitations upon the increase from one tax-
34             able period to the next such period of the appraised valuation of all
35             or any subclass of real property. The legislature may provide for
36             the classification and the taxation uniformly as to class of recrea-
37             tional vehicles, as defined by the legislature, or may exempt such
38             class from property taxation and impose taxes upon another basis
39             in lieu thereof. The provisions of this subsection shall not be appli-
40             cable to the taxation of motor vehicles, except as otherwise here-
41             inafter specifically provided, mineral products, money, mortgages,
42             notes and other evidence of debt and grain. Property shall be clas-
43             sified into the following classes for the purpose of assessment and
44             assessed at the percentage of value prescribed therefor:
45              Class 1 shall consist of real property. Real property shall be fur-

HCR 5031


  1             ther classified into seven subclasses. Such property shall be defined
  2             by law for the purpose of subclassification and assessed uniformly
  3             as to subclass at the following percentages of value:
4       (1)Real property used for residential purposes including multi-familyresidential real property and real property necessary to accommo-date a residential community of mobile or manufactured homes in-cluding the real property upon which such homes are located 111/2%
5       (2)Land devoted to agricultural use which shall be valued upon thebasis of its agricultural income or agricultural productivity pursuantto section 12 of article 11 of the constitution 30%
6       (3)Vacant lots 12%
7       (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%
8       (5)Public utility real property, except railroad real property which shallbe assessed at the average rate that all other commercial and in-dustrial property is assessed 33%
9       (6)Real property used for commercial and industrial purposes andbuildings and other improvements located upon land devoted toagricultural use 25%
10       (7)All other urban and rural real property not otherwise specificallysubclassified 30%
11              Class 2 shall consist of tangible personal property. Such tangible
12             personal property shall be further classified into six subclasses, shall
13             be defined by law for the purpose of subclassification and assessed
14             uniformly as to subclass at the following percentages of value:
15       (1)Mobile homes used for residential purposes 111/2%
16       (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%
17       (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%
18       (4)All categories of motor vehicles not defined and specifically valuedand taxed pursuant to law enacted prior to January 1, 1985 30%
19       (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 retailcost when new less straight-line depreciation over its economic life,

HCR 5031


1       except that, the value so obtained for such property, notwithstandingits economic life and as long as such property is being used, shallnot be less than 20% of the retail cost when new of suchproperty 25%
2       (6)All other tangible personal property not otherwise specifically clas-sified 30%
  3              (b) All property used exclusively for state, county, municipal,
  4             literary, educational, scientific, religious, benevolent and charitable
  5             purposes, farm machinery and equipment, merchants' and manu-
  6             facturers' inventories, other than public utility inventories included
  7             in subclass (3) of class 2, livestock, and all household goods and
  8             personal effects not used for the production of income, shall be
  9             exempted from property taxation."
10        Sec.  2. The following statement shall be printed on the ballot with
11       the amendment as a whole:
12              "Explanatory statement. This amendment would allow the leg-
13             islature to provide limitations upon the increase of the appraised
14             valuation of real property subject to taxation.
15              "A vote for this proposition would allow pursuant to enactment
16             by the legislature the limiting of real estate appraised valuation in-
17             creases from one tax period to another.
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       7, 2000.