Senate committee moves up property-tax mailing and certification deadlines, allows clerks to use prior budgets

The Kansas Senate Assessment and Taxation Committee on an undisclosed date amended and advanced Senate Bill 73, which would alter several deadlines tied to property-tax administration and permit county clerks to use the previous year's budget when a taxing subdivision fails to file a budget by the statutory deadline.

Amelia, a staff member, summarized the bill: "Senate bill number 73 relates to property tax and would modify deadlines for mailing property tax statements to taxpayers and certification of tax levies to the director of property valuation. And also provide that the County Clerk can use the previous year's budget when a taxing subdivision fails to file its budget on or before October 1. Specifically section 1 of the bill would change the deadline for the County Clerk to certify some information to the Director of Property Valuation from November 15 to November 1. The section 2 would amend the mailing of the tax statements. That deadline for the county, for the county treasurer would be moved from December 15 to December 1."

Committee members raised concerns from clerks and county officials about part of the bill. A clerks' request led the committee to delete language in section 1; the deletion was moved, seconded and adopted by voice vote. The committee also adopted a motion to move all budget due dates to Oct. 1, so that whether a taxing subdivision remains revenue neutral or not, the same October 1 deadline would apply.

Committee procedure and legislative packaging

Because the session timetable required efficiency, the committee combined related bills. Members moved the contents of SB 73 into another Senate vehicle (referenced in the record as 20-1-125 or similar bill identifiers used at the hearing) and voted to make a Senate substitute and pass that substitute out of committee. The committee recorded the motions, seconds and voice votes indicating the motions carried.

What changes SB 73 would make, as explained by staff

- Move certification deadline to the Director of Property Valuation from November 15 to November 1. - Move the county treasurer's mailing deadline for tax statements from December 15 to December 1 (payments remain due December 20 under the discussion). - Allow a county clerk to use the prior year's budget and amount of tax to be levied if a taxing subdivision fails to file a budget by 5 p.m. on October 1.

Committee concerns

Several senators and county clerks noted potential administrative impacts on municipalities and counties. Senator Petersen and others said some clerks asked that particular language be removed; the committee complied by deleting the contested section. Senator Ware and other members cited county testimony (e.g., Sedgwick County) that implementing a uniform October deadline might be difficult for some large jurisdictions.

Next steps

Committee members incorporated SB 73 into a Senate substitute for the intake bill referenced in the hearing and voted to advance the substitute out of committee for further legislative consideration.