Sen. Caryn Tyson predicted the start of the 2025 session would be “extremely busy.” Indeed, the first week found Tyson and fellow lawmakers off to a running start.
Tyson said her top priority is to reduce property taxes, which is also a primary focus of Republican leadership governing under an expanded supermajority. In an interview just before the start of the session, Tyson said she expected one of the first actions taken in the Senate would be to create a limit on the increase for tax valuations.
That prediction turned out to be true, as the Senate Tax committee has already had a hearing on a bill to limit taxable values to no more than a 3% increase per year. It would require a constitutional amendment.
“So you would still have your appraised value, and this would create another variable that would be based off of the appraised value to limit how much it would increase each year,” Tyson said. “We’re seeing double-digit increases in our valuations. I know someone in Linn County whose home value went up 90% in one year and they didn’t do anything to the property. No additions. No improvements. Nothing.”
Groups such as the teachers union and Kansas Farm Bureau oppose the constitutional amendment because of the potential effects on public school funding, which is largely collected through a state-assessed mill levy. 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.
Hearings are expected Tuesday on a bill to repeal the 1.5 mill property tax collected by the state, which represents the money for the Kansas Board of Regents and state buildings.
SEN. TYSON, who has represented the 12th District since 2013 and was a member of the House of Representatives before that, is chair of the tax committee. She touted success during last year’s session by passing an income tax exemption on Social Security benefits, calling it “much needed legislation.” Prior to the law going into effect retroactively on Jan 1, 2024, the state taxed Social Security income for those reporting an adjusted gross income above $75,000, regardless of their filing status.
“I think that’s going to help quite a few people,” she said.
The state also reduced its income tax brackets from three to two, one of several measures passed as part of a tax reform bill at the end of the last session.
Asked if she expects lawmakers to tackle other income tax issues, Tyson said she plans to wait and see if President Donald Trump’s 2017 tax cuts will be extended.
“We need the dust to settle a little bit to see where we’re at,” she said. “Your federal adjusted gross is your baseline for your state income tax. If the federal income tax goes up, then your baseline will increase and so would your state income taxes.”
TYSON said the state’s county appraisers association approached her last year with a request for legislation to exempt personal property taxes on some items, such as electric wheelchairs, small trailers, watercraft, and all-terrain vehicles (ATVs).
“They said it costs more to collect taxes on those items than they actually collect,” she said. “I’m all for lower taxes so this makes sense.”
Hearings are scheduled Tuesday on a bill to exempt those items from taxes.
Tyson is also vice-chair of the legislative post audit committee, and serves on the joint committee on administrative rules and regulations, unemployment compensation modernization and improvement council, transportation and commerce committees.
