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AGGREGATE TAX LEVY LIMITATIONS

K.S.A. ch. 79, art. 50
in effect

K.S.A. 79-5020 Authority to levy taxes in addition to aggregate levy limit, when.

79-5020. Authority to levy taxes in addition to aggregate levy limit, when. The governing body of any township, city or county which has eliminated the tax on intangible personal property pursuant to an election authorized by K.S.A. 79-3109 , and amendments thereto, is authorized to offset the resulting loss in revenue by the imposition and levying of any other taxes as may be authorized by law or by increasing its ad valorem tax levy for the general fund or, in the case of townships, for the general fund or any other fund for any year in which revenue is not received from the tax on intangible personal property in an amount not to exceed the amount of proceeds received from such tax in the year prior to its elimination. With respect to townships, the increase in the ad valorem tax levy necessary to raise such additional moneys shall be in addition to any aggregate tax levy limitation on such township which may be fixed by existing law or any law hereafter enacted. With respect to cities and counties, any such levy shall be exempt from the limitation imposed under the provisions of K.S.A. 79-5001 to 79-5016 , inclusive, and amendments thereto. L. 1983, ch. 334, § 1; L. 1985, ch. 334, § 2; July 1.

K.S.A. 79-5038 Same; expiration.

79-5038. Same; expiration. The provisions of K.S.A. 79-5021 to 79-5036 , inclusive, and amendments thereto, shall expire on July 1, 1999. L. 1990, ch. 66, § 9; L. 1991, ch. 279, § 3; L. 1993, ch. 256, § 1; L. 1995, ch. 269, § 3; L. 1996, ch. 264, § 4; L. 1997, ch. 135, § 3; July 1. Attorney General's Opinions: Suspension of statutory fund mill levy rate increases as applicable to recreation commissions. 2002-44.

K.S.A. 79-5039 Computation of taxing subdivision bonded indebtedness limitation, election.

79-5039. Computation of taxing subdivision bonded indebtedness limitation, election. (a) The governing body of any taxing subdivision may elect to have the bonded indebtedness limitation of the taxing subdivision computed on the basis of a percentage of assessed valuation, which percentage is determined by dividing the amount of indebtedness authorized for such taxing district in 1988 by the assessed valuation of all tangible taxable property in the taxing subdivision in 1989. (b) The board of trustees of any community college may elect to have the bonded indebtedness limit of the district exceeded by the amount of any general obligation bonded indebtedness approved by a majority of the voters of the district prior to the effective date of this act. L. 1997, ch. 187, § 1; July 1.

K.S.A. 79-5040 Suspension of tax levy limitations.

79-5040. Suspension of tax levy limitations. In 1999, and in each year thereafter, all existing statutory fund mill levy rate and aggregate levy rate limitations on taxing subdivisions are hereby suspended. L. 1999, ch. 154, § 72; May 27. Cross References to Related Sections: School district capital outlay levy, see 72-8801b. Attorney General's Opinions: Libraries and library systems; taxing subdivision; removal of fund levy limitations; affect on taxing authority. 1999-27. Suspension of statutory fund mill levy rate increases as applicable to recreation commissions. 2002-44. Tax levy for county hospitals over six mills must be authorized by board of county commissioners and approved by majority of qualified electors. 2002-36. To exceed the five mill levy limit, the election procedures of K.S.A. 19-3610 should be followed. 2007-34.
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026

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