Kansas 9th District Rep. Fred Gardner, R-Garnett, predicts one topic will dominate the Kansas Legislature right from the start of the session that begins Monday: Taxes.
Specifically, property taxes.
“I expect that to come to the surface very quickly as we get back to Topeka,” he said.
Though state lawmakers have little control over property taxes, Gardner said, they have options. The majority of property taxes are levied by local taxing entities such as cities, counties, school districts, libraries, cemeteries and others. Of the state’s 21.5 mills in property taxes, 20 mills are used to fund K-12 education, 1 mill for the Kansas Board of Regents and .5 mills for state buildings.
In last year’s session, lawmakers passed a tax bill that went from three to two income tax brackets. As for property taxes, they increased the exemption from $40,000 to $75,000 on a home’s appraised value to help fund public school.
Gardner expects lawmakers could look at reducing the state school tax. But in reducing that tax, the money necessary to fund schools would need to come from another source, and would potentially shift the property tax on income or sales tax.
“But it would give property tax relief,” Gardner said.
He also expects lawmakers to propose some kind of limit or cap on property appraisal values. “There’s a movement to control the amount of appraised value that property can increase. There’s talk of trying to hold that at 4%.”
Such proposals would be particularly useful for senior citizens and others who live on a fixed income, Gardner said. Significant increases in a property’s value can lead to higher taxes, which is challenging when income doesn’t increase.
Of course, Gardner said, property values are only part of the equation. Taxing entities could increase the mill levy to compensate.
“I think we’ll see proposals. Whether or not I vote for it will depend on what it does for people in my district,” he said.
The third tax issue Gardner expects is to reform the appeals process for those who feel their assessed value was unfair. The current system is difficult and expensive, he said. “We need more transparency and an easier way for people to have their grievances evaluated and decided.”
THIS IS Gardner’s third legislative session. He was unopposed when he ran for a second term in the November election.
Most of his committee assignments are the same. During his tenure, he has served on committees for local government, agriculture and natural resources, and health and human services. This year, he added the state’s new water committee to that list.
And though he is not on the education committee, Gardner said he plans to rally his fellow lawmakers to think ahead when it comes to school funding. The current school funding formula will expire July 1, 2027, so lawmakers have time to work on a plan. A 2024 bill included establishing an Education Funding Taskforce to make recommendations to the governor.