republic-os/legislation/us/states/ks/2023-2024/sb-410.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Reducing penalties for the late filing of or the failure to file statements listing personal property for assessment and the discovery of escaped personal property and reporting changes after initial statement, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for new electric generation facilities, additions and new pollution control devices and discontinuing certain current property tax exemptions, providing that county clerks are not required to send revenue neutral rate notices to property owners of exempt property, modifying and prescribing the contents of the revenue neutral rate hearing notice, permitting a tax levy that generates the same amount of revenue as the previous year when the final assessed valuation decreases compared to the estimated assessed valuation, requiring that the governing body's vote be conducted on the same day as the commencement of the public hearing, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for calendar year 2024, providing income tax subtraction modifications for certain federal credit disallowances and the employee retention credit disallowance and to permit the carryforward of certain net operating losses, clarifying the disallowed business interest expense deduction, extending the time period for the single city port authority tax credit, decreasing penalties for failing to timely remit withholding income taxes of employees by employers, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners relating to the salt parity act, providing countywide retailers' sales tax authority for Rawlins, Marshall and Neosho counties and authorizing teleconference or video conference hearings in the small claims and expedited hearings division of the state board of tax appeals.	Reducing penalties for the late filing of or the failure to file statements listing personal property for assessment and the discovery of escaped personal property and reporting changes after initial statement, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for new electric generation facilities, additions and new pollution control devices and discontinuing certain current property tax exemptions, providing that county clerks are not required to send revenue neutral rate notices to property owners of exempt property, modifying and prescribing the contents of the revenue neutral rate hearing notice, permitting a tax levy that generates the same amount of revenue as the previous year when the final assessed valuation decreases compared to the estimated assessed valuation, requiring that the governing body's vote be conducted on the same day as the commencement of the public hearing, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for calendar year 2024, providing income tax subtraction modifications for certain federal credit disallowances and the employee retention credit disallowance and to permit the carryforward of certain net operating losses, clarifying the disallowed business interest expense deduction, extending the time period for the single city port authority tax credit, decreasing penalties for failing to timely remit withholding income taxes of employees by employers, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners relating to the salt parity act, providing countywide retailers' sales tax authority for Rawlins, Marshall and Neosho counties and authorizing teleconference or video conference hearings in the small claims and expedited hearings division of the state board of tax appeals.	us/states/ks	Kansas Legislature	2023-2024	SB 410	Kansas SB 410 (2023-2024)	bill		enacted		4	25	0	2024-01-29	2024-04-25	openstates	ocd-bill/a49e5358-2159-46cc-a020-5169724fe416	http://kslegislature.org/li/b2023_24/measures/sb410/	ae8bfec1aabf243be4f079fa5aede05e60b3369847608ba570f1c0e9bff615f8	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ks

Kansas SB 410 (2023-2024) — Reducing penalties for the late filing of or the failure to file statements listing personal property for assessment and the discovery of escaped personal property and reporting changes after initial statement, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for new electric generation facilities, additions and new pollution control devices and discontinuing certain current property tax exemptions, providing that county clerks are not required to send revenue neutral rate notices to property owners of exempt property, modifying and prescribing the contents of the revenue neutral rate hearing notice, permitting a tax levy that generates the same amount of revenue as the previous year when the final assessed valuation decreases compared to the estimated assessed valuation, requiring that the governing body's vote be conducted on the same day as the commencement of the public hearing, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for calendar year 2024, providing income tax subtraction modifications for certain federal credit disallowances and the employee retention credit disallowance and to permit the carryforward of certain net operating losses, clarifying the disallowed business interest expense deduction, extending the time period for the single city port authority tax credit, decreasing penalties for failing to timely remit withholding income taxes of employees by employers, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners relating to the salt parity act, providing countywide retailers' sales tax authority for Rawlins, Marshall and Neosho counties and authorizing teleconference or video conference hearings in the small claims and expedited hearings division of the state board of tax appeals.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. As introduced (filed) — source
2. As Amended by House Committee (committee substitute) — source
3. As Amended by Senate Committee (committee substitute) — source
4. Enrolled (enrolled) — source

Sponsors

• Committee on Assessment and Taxation — primary (organization)

Timeline

The legislative action history — every referral, reading, and vote.

• 2024-01-29 Introduced introduction
• 2024-01-30 Referred to Committee on Transportation referral-committee
• 2024-02-05 Hearing: Thursday, February 8, 2024, 8:30 AM Room 546-S
• 2024-02-13 Committee Report recommending bill be passed as amended by Committee on Transportation committee-passage-favorable
• 2024-02-15 Committee of the Whole - Now working on
• 2024-02-15 Committee of the Whole - Committee Report be adopted
• 2024-02-15 Committee of the Whole - Be passed as amended passage
• 2024-02-15 Emergency Final Action - Passed as amended; Yea: 40 Nay: 0 passage
• 2024-02-19 Received and Introduced introduction
• 2024-02-20 Referred to Committee on Transportation referral-committee
• 2024-02-28 Hearing: Tuesday, March 5, 2024, 1:30 PM Room 582-N
• 2024-03-13 Committee Report recommending bill be passed as amended by Committee on Transportation committee-passage-favorable
• 2024-03-25 Committee of the Whole - Now working on
• 2024-03-25 Committee of the Whole - Committee Report be adopted
• 2024-03-25 Committee of the Whole - Be passed as amended passage
• 2024-03-26 Final Action - Passed as amended; Yea: 123 Nay: 0 passage
• 2024-04-02 Nonconcurred with amendments; Conference Committee requested; appointed
• 2024-04-02 Motion to accede adopted; Representative Francis, Representative Neelly and Representative Ballard appointed as conferees
• 2024-04-03 Representative Smith, A., Representative Bergkamp, and Representative Sawyer are appointed to replace Representative Francis, Representative Neelly, and Representative Ballard on the Conference Committee
• 2024-04-03 Senator Tyson, Senator Peck, and Senator Holland are appointed to replace Senator Petersen, Senator Kloos, and Senator Corson on the Conference Committee
• 2024-04-04 Conference committee report now available
• 2024-04-04 Conference Committee Report was adopted; Yea: 120 Nay: 0 passage
• 2024-04-05 Conference Committee Report was adopted; Yea: 34 Nay: 2 passage
• 2024-04-25 Enrolled and presented to Governor on Monday, April 15, 2024 executive-receipt
• 2024-04-25 Approved by Governor on Wednesday, April 24, 2024 executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a49e5358-2159-46cc-a020-5169724fe416. Confidence: reported (aggregated from official Kansas legislature records).