Proposition K is a Constitutionally Valid Reform Option for Kansas

Some opponents of Proposition K, an effort to reform property tax appraisals in Kansas, are questioning whether this measure would conform to the Kansas Constitution. The following news release from the Flint Hills Center for Public Policy introduces a study that answers this question.

New Study Shows that a Constitutional Amendment is Not Required

(WICHITA) Wednesday Rep. Steve Brunk (R-Bel Aire) introduced legislation to reform the property tax system in Kansas. The bill changes the way that the taxable base is set. The current system relies on a system of appraisals, which is purported to be fair market value. Proposition K, as the bill is being called, changes the system by setting the taxable value at the appraised value as of January 1, 2010 and that baseline is adjusted not by reappraisal but by an annual increase set at 2%.

A new study by the Flint Hills Center, “The Constitutionality of Proposition K,” considers whether this proposed reform can indeed be made through statutory change or whether a constitutional amendment is required.

Author of the study, Vice President of Programs Sarah McIntosh says that, “Proposition K is a valid statutory change. Under the Kansas Constitution the legislature has to provide a ‘… uniform and equal basis of valuation …’ Proposition K meets this requirement because of the way it sets the baseline, applies a uniform rate increase, and does not re-evaluate property when sold.”

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