(October 13, 2025) - Today, the Special Committee on Taxation met, chaired by Senator Caryn Tyson (R-Parker). The committee heard from the Kansas Department of Revenue, the Legislative Division of Post Audit and the Kansas Legislative Research Department. Additionally, the committee heard from County Commissioners, citizens and business owners about valuation uniformity concerns. The committee heard information about the Oklahoma Constitutional Property Valuation Growth Cap. They also heard about machinery and equipment exemptions, and litigation and local impacts. The committee made the following recommendations to be considered further in the 2026 session:
- Continue down the path of looking at freezing sales tax apportionment;
- Review county-wide sales tax authority and if that should be increased without needing legislative approval;
- Review mass appraisal process and its application across counties;
- Board of Tax Appeals processes and staffing and possibly putting in place a property tax advocate;
- Progression of and source of authority for property tax exemption;
- Review of sales tax exemptions and inclusion of transparency and creating an endowed permanent fund to provide for future tax relief, as proposed by 2025 HCR 5014;
- Review of energy industry exemptions;
- Examine the renewable energy generating property becoming subject to property tax following the expiration of tax exemptions; and
- Study issues relating to motor fuels taxes, taxation of electric vehicle charging stations, and distribution of motor fuel tax.
The committee will meet again in November.