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Kansas Constitution, statutes limit how property is valued and exempted, presenter tells committee
Summary
A committee briefing reviewed how Article 11 of the Kansas Constitution and state statutes constrain property tax valuation, classification and exemptions, and how courts have interpreted those limits.
Amelia, a staff presenter to the Senate Assessment and Taxation Committee, told members on Oct. 12 that the Kansas Constitution’s Article 11 establishes both the framework and limits for property taxes, including valuation, classification and exemptions.
The presentation focused on Section 1 of Article 11 and related provisions, and urged committee members to remember that “the legislature shall provide for a uniform and equal basis of valuation and rate of taxation of all property subject to taxation,” a constitutional requirement Amelia read and discussed.
Amelia explained that the constitutional uniformity and equality mandate covers both the basis of valuation and the rate of taxation…
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