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HB 2125

Relating to unemployment benefits for weather-related emergencies; prescribing an effective date.

2025 Regular Session Introduced by David Gomberg and 2 co-sponsors

Standardizes property tax deadlines and notices, adds a budget-late fallback, speeds tax statements, and extends the 20-mill statewide school levy through 2027.

In committee upon adjournment.
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Bill Summary · HB 2125

Summary — Senate Substitute for HB 2125 (enacted April 24, 2025)

Status: Approved by Governor (April 24, 2025).
Primary topic: Property taxation — deadlines, notice content, budget filings, taxpayer notification reimbursements, tax appeal filing fees, and continuation of a statewide school levy.

Purpose

The bill streamlines and standardizes deadlines and notice requirements tied to local budgets and property tax administration, provides administrative fallback rules when taxing subdivisions miss budget filing deadlines, updates the information taxpayers receive about proposed levies, extends state reimbursement to counties for certain taxpayer-notification mailing costs, clarifies certain tax-appeal filing-fee exceptions, and authorizes continuation of a 20-mill statewide school property tax levy for two additional school years.

Key provisions

  • Deadline to certify ad valorem tax levies:
    • Makes October 1 the uniform annual deadline for all taxing entities (cities, townships, school districts, other taxing subdivisions) to certify the amount of property tax to the county clerk. (Amends K.S.A. 2024 Supp. 79-1801.)
  • County clerk fallback when budgets are late:
    • If a taxing subdivision fails to file required budget information by 5:00 p.m. on October 1, the county clerk must use the previous year’s budget and levy amount for that subdivision. (Amends K.S.A. 79-2930.)
  • Earlier mailing of tax statements and information:
    • Moves the county treasurer’s deadline to mail property tax statements and tax information forms from December 15 to December 1. (Amends K.S.A. 2024 Supp. 79-2001.)
  • Revenue neutral rate hearing notice changes:
    • Revises the required form/content for notices of proposed tax increases over the revenue-neutral rate. Notices must include a column indicating the rate used to calculate:
    • prior-year tax;
    • current-year tax based on the revenue neutral rate; and
    • the amount proposed for the current year.
    • Renames amounts proposed for the current year as “Proposed Tax” (replacing “Maximum Tax”).
  • Reimbursement for taxpayer-notification mailing costs:
    • Extends state reimbursement (via the Taxpayer Notification Costs Fund and corresponding State General Fund transfer) for county clerk printing/postage costs for notices of proposed tax increases through calendar year 2026.
  • Board of Tax Appeals filing-fee exception:
    • Prohibits charging a filing fee to a taxpayer who has a previous-year appeal for the same parcel still pending before the Board of Tax Appeals (beyond the statutory decision period) when filing a new appeal for the parcel. (Amends K.S.A. 74-2438a.)
  • Continuation of 20-mill statewide school levy:
    • Authorizes continuation of the 20-mill statewide school property tax levy for the school years specified in the act (extending through the 2026–2027 school year as amended). (Amends K.S.A. 2024 Supp. 72-5142.)

Who is affected

  • Taxing subdivisions (cities, townships, school districts, other local taxing units): new uniform certification deadline and a stricter consequence if budgets aren’t filed timely.
  • County clerks and treasurers: new administrative duties (use prior budgets when filings are late; earlier mailing schedule); eligible for extended state reimbursement for certain mailing costs.
  • Property taxpayers: receive tax statements and tax information forms earlier (Dec. 1) and receive revised, more detailed revenue-neutral hearing notices (showing prior, revenue-neutral, and proposed amounts).
  • Taxpayers filing appeals to Board of Tax Appeals: may be exempt from filing fees in specified circumstances.
  • State budget: continues transfers to reimburse county notification costs; also continues the 20-mill school levy revenue flow to the state school district finance fund.

Procedural / fiscal notes

  • The bill amends multiple K.S.A. sections (including 72-5142, 74-2438a, 79-1801, 79-2001, 79-2930, 79-2988, 79-2989).
  • Legislative history: House introduced Jan 27, 2025; substitute adopted in Senate Committee on Assessment & Taxation; enacted and approved by Governor April 24, 2025.
  • Fiscal impact: agency notes indicate negligible to limited state operational effect; counties may incur administrative impacts (unknown/variable). The act continues state reimbursements for county mailing costs through calendar year 2026.

If you want, I can extract the exact statutory language changes or produce a side‑by‑side comparison of old vs. new deadlines and notice fields.

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

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