Bill
HB 2786
Validates Ellsworth County’s 0.25% countywide sales tax and bond issuance, directing revenue solely to financing a law enforcement center and courthouse improvements.
Topic: Approving Ellsworth County’s election to impose a countywide sales tax to finance a law enforcement center and courthouse improvements
Jurisdiction: Kansas
Authoring and Status: Committee on Taxation; introduced Feb 25, 2026; referred to Taxation Feb 26, 2026. The bill would validate a local election in Ellsworth County (held Nov 4, 2025) approving a 0.25% countywide sales tax and issuance of sales tax or general obligation bonds, with revenue pledged for financing a law enforcement center and courthouse improvements. The bill also amends relevant statutes to codify and implement the Ellsworth County election result and the associated revenue handling.
1) Main purpose and intent
- To approve and validate the results of Ellsworth County’s November 4, 2025 election in which voters approved:
- A countywide retailers’ sales tax increase of 0.25%, and
- The issuance of sales tax bonds or general obligation bonds.
- To authorize Ellsworth County to receive and retain the revenue from the countywide sales tax and to expend that revenue, and bond proceeds, solely for financing the construction, equipping, and furnishing of a law enforcement center and courthouse improvements.
2) Key provisions and changes the bill would make
- Section 1 (amendment of 12-187):
- Clarifies who may submit a question to impose a countywide retailers’ sales tax and the thresholds for signing petitions or obtaining local resolutions.
- Specifically authorized certain Kansas counties (including Ellsworth) to submit a countywide tax question to voters and pledge the revenue to financing a courthouse, jail, law enforcement center, or related county facilities.
- Section 1(3) enumerates many prior instances where countywide taxes were used for specific projects and clarifies that Ellsworth’s 0.25% increase and bond authorization would be valid if approved by the electorate.
- Requires ballot language to include purposes, and for the county to indicate whether the apportionment formula, interlocal agreements, or county retention applies.
- Section 2 (amendment of 12-192):
- Revises the apportionment rules for countywide sales tax revenue, including:
- General rule: revenue is split between county and cities based on a formula tied to property tax levies and population (with population-based a part and a separate county portion).
- Johnson County-specific adjustments for higher-rate county sales taxes (where applicable).
- Special provisions for certain historic or ongoing taxes (remittance and use restrictions).
- In the Ellsworth context, revenue would be retained by Ellsworth County and expended only for the pledged purposes (law enforcement center and courthouse improvements).
- Provides exceptions and special handling for other counties’ existing or previously authorized taxes.
- Section 3: Repeals the prior versions of 12-187 and 12-192 (2025 Supp).
- Section 4: Effective date upon publication.
3) Who or what would be affected
- Primary local impact: Ellsworth County residents and property/property-tax baselines in Ellsworth County.
- The county would impose a 0.25% countywide sales tax.
- Proceeds (and bond proceeds) would be dedicated exclusively to financing a new or renovated law enforcement center and courthouse improvements.
- The county would retain the revenue, rather than distributing it under the standard apportionment formula.
- Other counties and cities: The bill reaffirms the general framework for countywide sales taxes across Kansas, including apportionment rules, but Ellsworth-specific changes would not apply elsewhere unless similar local actions are taken.
- State-level: No change to overall state revenue; the act is narrowly focused on local ad valorem implications and apportionment rules, with administrative costs deemed negligible by the fiscal note.
4) Procedural/timeline aspects
- Election validation: The bill would make legally binding the Ellsworth County election results from November 4, 2025, confirming the 0.25% countywide sales tax and bond issuance.
- Duration and termination: The bill itself does not specify a sunset; the underlying referendum would govern the duration and bond payoff terms as pledged in the election question (as typical in countywide sales tax financings). The actual tax and bond terms would be determined by Ellsworth County’s ballot question and issuing actions.
- Apportionment framework: If revenue were to be allocated under the standard Kansas apportionment rules (12-192), adjustments specific to Ellsworth would be implemented to retain revenue for pledged county projects.
Fiscal note (supporting documents)
- The Division of the Budget indicates HB 2786 would affect only local sales tax collections in Ellsworth County with no state revenue impact. Administrative costs would be negligible and absorbable within existing resources.
- The Kansas Association of Counties notes the local election was financed by Ellsworth County.
Overall assessment
- HB 2786 is a targeted measure to validate Ellsworth County’s November 2025 local measure, ensuring that the countywide 0.25% sales tax and bond issuance for a law enforcement center and courthouse improvements are legally recognized and that the revenue flow is directed to the pledged projects. It also aligns Kansas’ statutory framework to accommodate this local financing approach and clarifies apportionment and administrative processes for countywide taxes.
Compiled from official sources — confirm details with the bill’s official record.
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