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HB 2011

Tax credits; Fighting Chance for Firefighters Act; income tax credit for certain unreimbursed medical costs incurred by firefighters; limitation; effective date.

2025 Regular Session Introduced by Avery Frix and 1 co-sponsor

HB 2011 cuts the statewide school tax levy to 18.5 mills, raises the residential exemption to $100,000, and uses SGF transfers to offset SSDFF revenue losses.

Becomes law without Governor's signature 05/25/2025
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Bill Summary · HB 2011

HB 2011 — Summary (as amended by House Committee on Taxation)

Status: Committee report recommending passage as amended by House Committee on Taxation. Introduced: Jan 22, 2025.

Main purpose

HB 2011 provides broad-based property tax relief by (1) reducing the statewide school finance ad valorem mill levy and (2) increasing the amount of residential property value exempt from that statewide school levy. The bill also requires State General Fund (SGF) transfers to replace any revenue lost to the State School District Finance Fund (SSDFF) because of the mill-levy reduction.

Key provisions

  • Mill-levy reduction

    • Reduce the statewide school finance levy from 20.0 mills to 18.5 mills beginning with the applicable 2025 tax / 2025–2026 school year.
    • For the first year after the reduction, the 18.5-mill rate applies. For subsequent years (beginning 2026–2027), the Director of Property Valuation will calculate an annual tax rate that will generate the same dollar amount of revenue as was generated in the 2025–2026 base year, using that year’s revenue and the current year’s total assessed valuation.

  • Residential exemption increase

    • Increase the exemption for residential property from the statewide school levy from $75,000 of appraised value to $100,000, effective beginning in the specified tax year (as amended, effective for the 2025 tax year / 2025–2026 school year per committee note).

  • SGF transfer requirement

    • Require the Director of the Budget to certify the amount of revenue foregone to the SSDFF due to the mill-levy reduction and to direct transfers from the SGF to the SSDFF equal to that certified amount. Certification and transfers are tied to the administrative schedule in K.S.A. 72-5133a (e.g., annual certification dates).

  • Statutory changes

    • Amends K.S.A. 2024 Supp. 72-5133a, 72-5142, and 79-201x; repeals prior versions of those sections.

Fiscal impact (estimates)

  • Committee report (reflecting the added SGF transfer): estimated SGF reductions (transfers to SSDFF) of
    • $106.6 million in FY2026
    • $153.0 million in FY2027
    • $201.6 million in FY2028
    • $252.5 million in FY2029
    • $305.8 million in FY2030
  • Earlier Division of the Budget/Dept. of Revenue fiscal note (before SGF-transfer amendment) estimated SSDFF revenue declines of:
    • $67.4 million (FY2026), $113.8M (FY2027), $162.4M (FY2028), $213.3M (FY2029), $266.7M (FY2030)
  • The fiscal note warned that, absent SGF backfill, reductions in SSDFF would lower State Foundation Aid funding and would reduce Base State Aid Per Pupil by about $100 (to $5,511) in FY2026 and $169 (to $5,762) in FY2027 versus the Governor’s recommended levels.
  • Department of Revenue reports no administrative implementation cost.

Who is affected

  • Residential property owners: lower effective statewide school levy liability (greater relief for owners with valuations at or below the new $100,000 exemption; all property owners benefit from the mill reduction).
  • School finance: SSDFF receipts (and thus state school funding flows) would be impacted; the bill requires SGF transfers to offset the specific revenue loss to SSDFF.
  • State General Fund: reduced by required transfers to SSDFF (per committee estimate above).
  • Local county treasurers / Dept. of Revenue: continue collection/remittance; Director of Property Valuation responsible for calculating adjusted rates in later years.

Timing and process notes

  • The bill’s mill-levy and exemption changes apply beginning with the 2025 tax year / 2025–2026 school year per the committee amendment and briefing.
  • The Director of the Budget certifies affected amounts (statutorily referenced certification date is August 15) and the Director of Property Valuation calculates subsequent annual rate adjustments to hold revenue constant (in dollars) after the base reduction year.

Prepared to aid understanding of substantive effects; consult official bill text and fiscal notes for legal/technical implementation details.

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

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