Fiscal Note - SJR 012 - Revises Approval of Certain Tax Rates By School Districts & Setting of Tax Rates For Districts Affected By Court
L.R. NO. 1308-02
BILL NO. SJR 12
SUBJECT: Constitutional Amendment: Schools, Elementary and Secondary
TYPE: Original
DATE: February 14, 1997
FISCAL SUMMARY
ESTIMATED NET EFFECT ON STATE FUNDS
FUND AFFECTED FY 1998 FY 1999 FY 2000
General Revenue $0 ($59,500) $0
Total Estimated
Net Effect on All
State Funds $0 ($59,500) $0
ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED FY 1998 FY 1999 FY 2000
Total Estimated
Net Effect on All
Federal Funds $0 $0 $0
ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED FY 1998 FY 1999 FY 2000
Local Government $0 $0 Unknown
FISCAL ANALYSIS
ASSUMPTION
Officials of the State Auditor and the State Tax Commission reported this
proposal would not affect their agencies, administratively.
Oversight notes that school districts must have a levy of at least $2.75 to
qualify for full funding under the foundation formula and assumes that
raising the rate which may be imposed without a vote to $2.75 would not have
a large fiscal impact. However, the proposal would have the effect of
raising the maximum levy which could be imposed by simple majority vote
(instead of a two-thirds majority vote) from $3.75 to $6.00. (According to
Tax Commission records, the difference in proceeds from an $6.00 rate and the
tax rate ceiling rates for school districts would have been $1.1 billion in
1995. This would be the maximum possible increase in revenue to school
districts if the voters would have approved.)
Advertisement costs for the proposal would be $3,990 per newspaper column
inch for three publications of the text of the proposal, the introduction,
title, fiscal note summary, and affidavit. The proposal would be on the
ballot for the November 1998 general election.
FISCAL IMPACT - State Government FY 1998 FY 1999 FY 2000
Cost to General Revenue Fund
Secretary of State
Newspaper Advertisements $0 ($59,500) $0
FISCAL IMPACT - Local Government FY 1998 FY 1999 FY 2000
Income to School Districts
Increased Taxes $0 $0 Unknown
FISCAL IMPACT - Small Business
Small businesses would be affected by any higher property tax rates enacted
as a result of this proposal.
DESCRIPTION
This proposal would: 1) raise the maximum tax levy which school districts
formed of cities and towns could assess without voter approval to $2.00 per
one hundred dollars assessed valuation from $1.25 per one hundred dollars
assessed valuation, and 2) allow the Kansas City school district (or any
successor district or districts) to set an operating levy for school purposes
at less than the court-ordered rate for the 1995 tax year and to change the
levy from year-to-year so long as any rate greater than the court-ordered
rate for the 1995 tax year would be approved by a majority of voters of the
school district.
This legislation is not federally mandated, would not duplicate any other
program, would not require additional capital improvements or rental space,
and would not affect total state revenue.
SOURCES OF INFORMATION
State Auditor
State Tax Commission
Secretary of State
NOT RESPONDING: Kansas City School Board
This Fiscal Note is not an official copy and should not be quoted or cited.