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Did Not Advance

Kansas Bill Proposes Changing Local Sales Tax Distribution Formula Based on Property Valuations

Original title: AN ACT concerning sales and compensating use tax; relating to countywide retailers' sales tax; providing that countywide retailers' sales tax is apportioned based on total assessed valuations of the county and cities within the county rather than property taxes levied; amending K.S.A. 2025 Supp. 12-192 and repealing the existing section.

Last action · April 10, 2026: Died in Conference

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

This bill proposes changing how countywide retail sales tax revenues are shared between counties and cities, shifting from property tax levy proportions to total assessed property valuations starting January 1, 2028.

Why it matters

Changes the mathematical formula used to divide state-collected sales tax revenues among local municipal governments, altering how much funding flows to specific cities versus county treasuries.

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.

Directly affected

Kansas counties

Counties experience changes to the mathematical formula and metrics used to calculate their share of countywide retailers' sales tax revenue.

Directly affected

Kansas cities

Cities experience changes in how countywide sales tax revenue is apportioned to their municipal treasuries.

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

How does this bill change sales tax distribution?
It shifts half of the countywide sales tax apportionment formula from being based on to being based on the total assessed property valuation of the county and its cities, starting January 1, 2028.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died in committee.

Procedural history

23 actions
  1. Apr 10, 2026Senate
    Died in Conference
  2. Apr 9, 2026House
    Conference committee report now available
  3. Apr 9, 2026HouseFloor
    Motion to suspend Joint Rule 4 (k) to allow consideration adopted
  4. Apr 9, 2026HouseFloor
    Conference Committee Report was adopted
  5. Mar 9, 2026HouseFloor
    Motion to accede adopted; Representative Smith, Representative Turner, Representative Sawyer, , appointed as conferees
  6. Mar 5, 2026House
    Committee of the Whole - Now working on
Show 17 earlier actions
  1. Mar 5, 2026HouseFloor
    Committee of the Whole - Committee Report be adopted recommending substitute bill be passed
  2. Mar 5, 2026HouseFloor
    Committee of the Whole - Substitute bill be passed
  3. Mar 5, 2026HouseFloor
    Motion to advance to Emergency Final Action adopted
  4. Mar 5, 2026HouseFloor
    Emergency Final Action - Substitute passed
  5. Mar 5, 2026Senate
    Nonconcurred with amendments; Conference Committee requested; appointed , and
  6. Mar 4, 2026HouseFloor
    Committee Report recommending substitute bill be passed by
  7. Mar 12, 2025House
    Hearing: Wednesday, March 12, 2025, 3:30 PM — Room 346-S
  8. Mar 3, 2025HouseIntroduced
    Received and Introduced
  9. Mar 3, 2025HouseCommittee
    Referred to House Committee on Taxation
  10. Feb 27, 2025SenateFloor
    Final Action - Substitute passed
  11. Feb 26, 2025Senate
    Committee of the Whole - Now working on
  12. Feb 26, 2025SenateFloor
    Committee of the Whole - Committee Report be adopted recommending substitute bill be passed
  13. Feb 26, 2025SenateFloor
    Committee of the Whole - Substitute bill be passed
  14. Feb 3, 2025SenateFloor
    Committee Report recommending substitute bill be passed by
  15. Jan 23, 2025Senate
    Hearing: Thursday, January 23, 2025, 9:30 AM — Room 548-S
  16. Jan 17, 2025SenateCommittee
    Referred to Senate Committee on Assessment and Taxation
  17. Jan 16, 2025SenateIntroduced
    Introduced

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.

Connected Entities

Riley county, Montgomery county, Phillips county and 2 more
locationRiley county“County containing Fort Riley military reservation”Map →
locationMontgomery county“Subject to alternative sales tax retention rules”Map →
locationPhillips county“Subject to alternative sales tax retention rules”Map →
locationFort Riley military reservation“Excluded from population determination for cities in Riley County”Map →
locationJohnson county“Subject to alternative apportionment rules for sales tax”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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