Taxation committee approves constitutional amendment measure to average residential valuations; expands measure to include commercial property and mobile homes

The Committee on Taxation voted to report House Concurrent Resolution 5,011 favorably as amended. The resolution proposes a constitutional amendment to change how residential real property is valued for property tax purposes; the committee added an amendment to extend the same averaging approach to commercial and industrial real property and to mobile homes classified as tangible personal property.

Resolution overview: The reviser explained that HCR 5,011 would amend Section 1 of Article 11 of the Kansas Constitution so that the valuation of real property used for residential purposes would be determined based on the lesser of fair market value or an average fair market value of the residential portion over a legislatively established number of years. The resolution would allow legislative adjustments by law for new construction, improvements, changes in use, escaped or omitted property, and changes to land descriptions. The resolution as introduced would be submitted to voters at the November 2025 general election.

Amendment and committee action: Representative Phil Bridal offered an amendment to add commercial and industrial real property and mobile homes (tangible personal property) to the averaging provision. Adam in the Revisor’s Office and staff noted the trailer bill that would accompany a successful constitutional amendment would need to address implementation details, such as how to treat large improvements (Representative Bridal’s proposed trailer language would trigger immediate revaluation when an improvement increases total value by more than 50 percent) and other transition rules.

Committee debate: Members split on the amendment. Several members arguing for limiting the amendment to residential property said the primary constituencies for that relief are homeowners, especially seniors on fixed incomes, and cautioned that adding commercial property could dilute residential benefits and shift burden to local taxing authorities. Other members, particularly those representing small businesses and rural commercial districts, argued commercial and Main Street businesses also face steep property tax pressures and should be included.

Fiscal context: A Department of Revenue representative provided long‑range illustrations and advised that concurrent resolution measures generally carry no fiscal note while at the legislature because they require voter approval before implementation; however, the department also presented modeled impacts of similar proposals in which the 20‑mill state school levy and 1.5‑mill state levies would be adjusted. The department provided an illustrative figure that, under a modeled scenario for a prior version, the state impact on the uniform 20‑mill levy could be roughly $165.2 million in the first year and rise to $265.7 million by 2030; the 1.5‑mill amount was smaller (approximately $15.7 million to $25.2 million in the same horizon). Committee members discussed that these numbers would depend on later statutory implementation and local budget decisions.

Votes and outcome: The amendment to add commercial property and mobile homes was adopted; members then voted to report HCR 5,011 favorably as amended. The committee used voice votes; no recorded roll call tallies were provided in the hearing transcript.

Ending note: The measure will go forward to the next stage of the legislative process for possible placement on the November 2025 ballot if the legislature advances the resolution and voters approve it. If approved by voters, legislators would later need to pass implementing legislation (a trailer bill) to define operational rules and transition mechanics, including treatment of significant improvements and appeals.