Bill
HB 2275
HB 2275 allows four Kansas counties to place voter-approved, countywide sales taxes for specific local purposes while freezing apportionment through 2026 and easing exemption requi
Status and key dates
- Enacted: Approved by Governor April 24, 2025; law effective May 8, 2025.
- Introduced: January 30, 2025 (House Committee on Taxation, Rep. Pishny).
- Amends: K.S.A. 79-3651 and K.S.A. 2024 Supp. 12-187, 12-189 and 12-192; repeals existing sections.
Purpose / intent
HB 2275 authorizes several Kansas counties to submit countywide retailers’ sales tax questions to their voters for specific local purposes, preserves existing sales-tax apportionment rules through the end of 2026, and narrows administrative requirements for certain exempt custom meat‑processing sales.
Main provisions
- County ballot authority:
- Finney County — Authorizes the board of county commissioners to submit to voters a proposal for a 0.5% countywide retailers’ sales tax to finance construction or remodeling of a courthouse, jail, law‑enforcement center or other county administrative facility. The tax would expire when sufficient sales tax revenue has been collected to pay the financing costs. Proceeds are retained by the county and are not subject to apportionment with cities.
- Pawnee County — Authorizes the county commission to submit to voters a proposal for a countywide sales tax of up to 1.0% to finance specified health‑care services (these services must be listed on the ballot question) and to furnish and equip county‑supported public safety operations.
- Seward County — Authorizes a countywide sales tax question to finance roadway and bridge construction, maintenance and improvement (purpose detailed in enrolled law).
- Jackson County — Authorizes a countywide sales tax question to support hospital services in the county (purpose detailed in enrolled law).
- Note: These provisions authorize submission of ballot questions to county electors — taxes take effect only if approved by voters. Rates and timing for some counties are governed or limited by existing statute (K.S.A. 12‑189) unless otherwise stated.
Apportionment freeze:
Sales tax exemption certificate requirement:
Fiscal and administrative effects
- State-level: The Department of Revenue estimates no state fiscal effect; administrative implementation costs are negligible and absorbable within current resources.
- Local-level: The changes affect local sales tax collections and generate local election costs (counties pay for elections; costs lower if coordinated with regular elections). If voters approve, counties would receive additional locally‑dedicated sales tax revenue for the specified projects/services.
Who is affected
- Voters and taxpayers in Finney, Pawnee, Seward and Jackson counties (potentially others under related statutory frameworks).
- County governments (ability to finance projects via voter‑approved sales tax, election administration).
- Retailers and businesses in affected counties (responsible for collecting the countywide sales tax).
- Businesses and customers using custom meat‑processing services (fewer exemption‑certificate requirements).
Procedural notes
- HB 2275 passed both chambers, underwent committee substitution (Senate Assessment & Taxation), and was enrolled and approved by the Governor April 24, 2025. Implementation and details (ballot language, rate limits for particular counties) will follow established county election processes and statutory rate constraints.
Compiled from official sources — confirm details with the bill’s official record.
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