Session of 2000
House Concurrent Resolution No. 5057
By Committee on Taxation

  9             A  PROPOSITION to amend section 1 of article 11 of the constitution
10             of the state of Kansas, relating to the classification of land devoted to
11             recreational use.
15             Be it resolved by the Legislature of the State of Kansas, two-thirds of the
16             members elected (or appointed) and qualified to the House of Repre-
17             sentatives and two-thirds of the members elected (or appointed) and
18             qualified to the Senate concurring therein:
19                   Section  1. The following proposition to amend the constitution of the
20       state of Kansas shall be submitted to the qualified electors of the state
21       for their approval or rejection: section 1 of article 11 of the constitution
22       of the state of Kansas is hereby amended to read as follows:
23              "§  1. System of taxation; classification; exemption (a) The pro-
24             visions of this subsection shall govern the assessment and taxation
25             of property on and after January 1, 1993, and each year thereafter.
26             Except as otherwise hereinafter specifically provided, the legislature
27             shall provide for a uniform and equal basis of valuation and rate of
28             taxation of all property subject to taxation. The legislature may pro-
29             vide for the classification and the taxation uniformly as to class of
30             recreational vehicles, as defined by the legislature, or may exempt
31             such class from property taxation and impose taxes upon another
32             basis in lieu thereof. The provisions of this subsection shall not be
33             applicable to the taxation of motor vehicles, except as otherwise
34             hereinafter specifically provided, mineral products, money, mort-
35             gages, notes and other evidence of debt and grain. Property shall
36             be classified into the following classes for the purpose of assessment
37             and assessed at the percentage of value prescribed therefor:
38              Class 1 shall consist of real property. Real property shall be fur-
39             ther classified into seven subclasses. Such property shall be defined
40             by law for the purpose of subclassification and assessed uniformly
41             as to subclass at the following percentages of value:


  1       (1)Real property used for residential purposes including multi-family
  2       residential real property and real property necessary to accom-
  3       modate a residential community of mobile or manufactured homes
  4       including the real property upon which such homes are
  5       located[nt11 ½%[et
  6       (2)Land devoted to agricultural use which shall be valued upon the
  7       basis of its agricultural income or agricultural productivity pursu-
  8       ant to section 12 of article 11 of the constitution[nt30%[et
  9       (3)Vacant lots[nt12%[et
10       (4)Real property which is owned and operated by a not-for-profit
11       organization not subject to federal income taxation pursuant to
12       section 501 of the federal internal revenue code, and land which
13       is devoted to recreational use, and which real property or land is
14       included in this subclass by law[nt12%[et
15       (5)Public utility real property, except railroad real property which
16       shall be assessed at the average rate that all other commercial and
17       industrial property is assessed[nt33%[et
18       (6)Real property used for commercial and industrial purposes and
19       buildings and other improvements located upon land devoted to
20       agricultural use[nt25%[et
21       (7)All other urban and rural real property not otherwise specifically
22       subclassified[nt30%[et
23              Class 2 shall consist of tangible personal property. Such tangible
24             personal property shall be further classified into six subclasses, shall
25             be defined by law for the purpose of subclassification and assessed
26             uniformly as to subclass at the following percentages of value:
27       (1)Mobile homes used for residential purposes[nt11 ½%[et
28       (2)Mineral leasehold interests except oil leasehold interests the av-
29       erage daily production from which is five barrels or less, and nat-
30       ural gas leasehold interests the average daily production from
which is 100 mcf or less, which shall be assessed at 25% [nt30%[et
32       (3)Public utility tangible personal property including inventories
33       thereof, except railroad personal property including inventories
34       thereof, which shall be assessed at the average rate all other com-
35       mercial and industrial property is assessed[nt33%[et
36       (4)All categories of motor vehicles not defined and specifically valued
37       and taxed pursuant to law enacted prior to January 1, 1985[nt30%[et


  1       (5)Commercial and industrial machinery and equipment which, if its
  2       economic life is seven years or more, shall be valued at its retail
  3       cost when new less seven-year straight-line depreciation, or which,
  4       if its economic life is less than seven years, shall be valued at its
  5       retail cost when new less straight-line depreciation over its eco-
  6       nomic life, except that, the value so obtained for such property,
  7       notwithstanding its economic life and as long as such property is
  8       being used, shall not be less than 20% of the retail cost when new
  9       of such property[nt25%[et
10       (6)All other tangible personal property not otherwise specifically
11       classified[nt30%[et
12              "(b) All property used exclusively for state, county, municipal,
13             literary, educational, scientific, religious, benevolent and charitable
14             purposes, farm machinery and equipment, merchants' and manu-
15             facturers' inventories, other than public utility inventories included
16             in subclass (3) of class 2, livestock, and all household goods and
17             personal effects not used for the production of income, shall be
18             exempted from property taxation."
19             Sec.  2. The following statement shall be printed on the ballot with
20       the amendment as a whole:
21             "Explanatory statement. This amendment would reclassify land de-
22                   voted to recreational use if so provided by law.
23                   "A vote for this proposition would allow the enactment of law pro-
24                   viding for the reclassification of land devoted to recreational use
25                   from subclass (7) to subclass (4) of class 1, thereby reducing the
26                   assessment rate to be applied for property tax purposes from
27                   30% to 12%.
28                   "A vote against this proposition would continue the application of
29                   the existing assessment rate of 30% to land devoted to recrea-
30                   tional use for property tax purposes."
31                   Sec.  3. This resolution, if approved by two-thirds of the members
32       elected (or appointed) and qualified to the House of Representatives and
33       two-thirds of the members elected (or appointed) and qualified to the
34       Senate, shall be entered on the journals, together with the yeas and nays.
35       The secretary of state shall cause this resolution to be published as pro-
36       vided by law and shall cause the proposed amendment to be submitted
37       to the electors of the state at the general election to be held on November
38       7, 2000.