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Read. Follow. Verify.Kansas Bill Grants Sheridan County Sales Tax Authority to Fund Jail and Law Enforcement Center Construction
Last action · April 10, 2026: Died in Committee
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What This Bill Proposed
This bill authorizes Sheridan County to submit a 0.25% countywide proposition to voters for the purpose of financing a new jail and law enforcement center. It amends existing statutes governing local sales tax authority, tax rate limits, and revenue apportionment formulas across various Kansas counties.
Sheridan County residents gain a specific financing mechanism for correctional facility construction, while the state tax framework adjusts maximum allowable local sales tax rates and revenue distribution rules for multiple jurisdictions.
- Senate Bill 509 was introduced in the 2025-2026 session of the Kansas Legislature by the Senate Committee on Ways and Means and died in committee. context
- Kansas counties must obtain specific statutory authorization from the legislature to levy countywide retailers' sales taxes above baseline limits for specialized capital projects. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Sheridan County residents
Residents face a potential countywide retail sales tax increase of 0.25% if approved by electors, with revenues dedicated to constructing a jail and law enforcement center.
State Department of Revenue
The department is tasked with administering, enforcing, and collecting local retailers' sales taxes and providing monthly retailer reports upon request.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What is the purpose of the proposed sales tax in Sheridan County?
Who collects and administers the local retailers' sales tax?
When does the sales tax imposed in Sheridan County expire?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died in committee.
Procedural history
3 actions- Apr 10, 2026SenateDied in Committee
- Feb 13, 2026SenateCommitteeReferred to Senate Committee on Ways and Means
- Feb 12, 2026SenateIntroducedIntroduced
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion of County Sales Tax Authorities
The bill systematically updates statutory lists in K.S.A. 12-187 and 12-189 to add Sheridan County to the roster of jurisdictions authorized to levy specific sales taxes for jail and law enforcement center construction.
Connected Entities
Sources
www.kslegislature.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 40)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz10Current news / social attention level
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