WeVote
Log In

Bill

Bill

SCR 1625

Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to provide a property tax exemption from all school district levies for residential property that is owned by and the principal place of residence of a person who is 60 years of age or older.

2025-2026 Regular Session

Proposes a constitutional exemption of all school district property taxes for residential property owned by individuals 60+ that is their principal residence.

Died in Committee
#constitutionalamendments(kansas) #resolutions #taxation
0
WeVote Research Nonpartisan
Bill Summary · SCR 1625

Summary of SCR 1625 (2025-2026, Kansas)

Purpose and intent

SCR 1625 proposes an amendment to section 1 of article 11 of the Kansas Constitution to create a state constitutional property tax exemption. The exemption would apply to all school district levies on residential property that is owned by a person aged 60 years or older and used as their principal place of residence. In short, qualifying elderly homeowners would receive a full exemption from school district property taxes on their primary residence.

Key provisions (as proposed by SCR 1625)

  • Subject of amendment: Section 1 of Article 11 of the Kansas Constitution.
  • Exemption scope: A property tax exemption from all school district levies (i.e., school property taxes) on residential property that meets eligibility criteria.
  • Eligibility criteria:
    • The property must be residential.
    • The owner must be at least 60 years of age.
    • The property must be the owner’s principal place of residence.
  • Constitutional mechanism: The exemption would be established via a constitutional amendment, requiring approval by voters through the ballot measure process.
  • Governing authority and limits (implicit): Since it is a constitutional amendment, details regarding administration, application, and any potential qualifiers or phase-ins would be determined by subsequent legislation or implementing rules after voter ratification (not specified within SCR 1625 itself).

Affected parties and affected property

  • Primary beneficiaries: Individual residential property owners aged 60 or older who designate the property as their principal residence.
  • Property type affected: Residential property within school districts subject to school district levies.
  • Broader fiscal effects (potential):
    • Reduced property tax revenue for school districts from affected properties.
    • Potential impact on district budgeting and funding for local services tied to school operations.
    • Possible changes in tax equity considerations and distributions if the exemption alters assessed value or levy bases.

Procedural and timeline aspects

  • Introduction: March 9, 2026.
  • Referral: March 9, 2026, to Senate Committee on Assessment and Taxation.
  • Committee action: April 10, 2026, Died in Committee (i.e., did not advance further in the legislative process during that session).
  • Status: The measure did not become law; it did not pass out of committee to proceed to the full Senate or a ballot measure.

Implications and considerations

  • Fiscal impact: The exemption would reduce school district property tax revenue from eligible properties. The extent would depend on the number of qualifying homes and local property values, potentially affecting school funding and local budgets.
  • Constitutional route: As a proposed constitutional amendment, it would require voter approval at the ballot to take effect. If approved, it would become part of the Kansas Constitution, superseding ordinary statutory authority for the exemption.
  • Policy questions to consider:
    • How the exemption would interact with existing senior or homeowner tax relief programs.
    • Whether any sunset provisions, phase-ins, or caps would be appropriate to mitigate district funding shortfalls.
    • Administrative processes for verifying eligibility (age, residency status, primary residence) and preventing abuse.

Bottom line

SCR 1625 sought to constitutionalize a broad property tax exemption from all school district levies for residential property owned by individuals 60 years of age or older that serves as their principal residence. The measure was introduced and referred to committee but ultimately died in committee in April 2026, meaning it did not advance toward voter consideration in that session.

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.