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Senate committee advances constitutional amendment to cap taxable-value growth at 3% with rollback to 2022 baseline
Summary
The Committee of the Whole amended and reported SCR 16-03, a constitutional amendment to limit annual taxable-value increases to 3% (or lower by statute) and to roll the taxable baseline back to 2022 for the 2026 tax year. An amendment to require voter approval for increases above inflation failed 8–21 after floor debate.
The Kansas Senate’s Committee of the Whole reported SCR 16-03 favorably after floor amendments that would cap annual taxable-value growth for real property at 3% (or a lower percentage provided by statute) and roll the valuation baseline to tax year 2022 for the 2026 tax year.
Senator Tyson, identified as the resolution’s carrier, described the measure as limiting annual increases in taxable valuations to 3% or the lower CPI-based rate if statute so provides. During committee consideration, Senator Alley offered an amendment to change the comparison date so that the 3% cap for tax year 2026 would be measured against tax-year 2022 appraised values; the amendment passed on the floor by voice vote and was incorporated into the committee’s recommended language.
Senators debated technical and distributional consequences at length. Senator Francisco (Douglas) asked how the amendment would treat new construction or major improvements; Senator Alley and the carrier explained that new construction and permitted improvements are treated as additions to the baseline valuation and would be added to the 2022 valuation as appropriate. Senator Klump (Leavenworth) and Senator Schmidt voiced support, saying the amendment would provide relief to homeowners who experienced large assessed-value spikes in recent years.
Senator Owens (Harvey) offered a separate amendment that would have required a majority vote of a taxing entity’s electors — in a local election called for that purpose — before a taxing authority could raise the total property tax levied by more than the annual inflation rate as measured by the Bureau of Labor Statistics Consumer Price Index (CPI). That amendment failed after a division vote: 8 in favor, 21 opposed. The transcript records the division count and chair’s announcement of the result.
After debate and the adoption of the Alley amendment, the committee reported SCR 16-03 favorably for adoption as amended. The transcript shows the committee report was adopted on the floor and the resolution sent forward; the full-convention ratification process for a constitutional amendment would require subsequent steps not recorded in this excerpt.
Notes: The Alley amendment’s rollback to 2022 was described by supporters as a way to remove recent valuation spikes from future taxable-value growth calculations. Opponents argued the measure may shift tax burdens or reduce local flexibility; several local government groups were noted as having raised concerns during committee or in communications referenced on the floor.
