Sources
Where every fact and figure in this guide comes from
Sources are grouped to match this guide's pages. All links were live and accurate as of September 2026 — bill statuses, vote counts, and proposed figures should be re-verified against current legislative records before republishing, since sessions and proposals change year to year. Last verified: September 2026. Next scheduled review: before the 2027 Kansas legislative session. The one exception is Other Proposed Frameworks, whose single source is an outside advocacy group, not a government or research source — see that page for how it's handled.
How sources are tiered: within each page's list below, sources are grouped as Primary (government agencies, legislatures, official statistics, fiscal notes), Research (universities, the Federal Reserve, established research organizations), Policy/Advocacy (think tanks and interest groups with a stated point of view), Journalism (news reporting), and Commercial/Reference (calculators and reference sites). We give priority to primary sources for important factual claims wherever one is available.
Kansas Counties
The county pages show total real and personal property tax levied per county for every year from 1985 through 2024, assembled from KDOR's annual reports:
Primary:
- Tax years 1985–2013: Kansas Department of Revenue, Annual Report 2014, "Historical Property Taxes, Real and Personal Property" table. This report is no longer hosted on the state's website; the copy used was recovered from the Internet Archive (archived Aug. 14, 2022). Its 1985 and 2013 statewide totals match the report's own separate summary tables to the dollar.
- Tax years 2014–2024: Kansas Department of Revenue annual reports 2016 through 2025, each "Total Preliminary Real and Personal Property Taxes Levied by County" table (KDOR annual report index; e.g. Annual Report 2025). Each year appears in two consecutive reports; every overlapping figure was cross-checked and matched.
- Kansas Department of Revenue, Property Valuation Division — statistics on value, tax, and levy (for the mill-levy and valuation layers still to be added)
- Kansas Department of Revenue, Property Valuation Division — Data Portal
Figures are "preliminary" as published by KDOR and are not adjusted for inflation. A few counties show a very large single-year jump (Republic County's 2024 figure, for example, is nearly triple its 2023 figure); these reflect what KDOR published and usually indicate a major new taxable property being added to the rolls.
How Property Tax Works
Primary:
- Kansas Secretary of State — Kansas Constitution, Article 11 (Finance and Taxation)
- Kansas Department of Revenue — Kansas Constitution, Article 11 (PDF)
- Kansas Department of Revenue, Property Valuation Division — statistics on value, tax, and levy
- Kansas Legislative Research Department — Kansas Tax Facts, 2024 Supplement
- Kansas Department of Revenue — 2025 Property Valuation Legislative Summary
- Kansas Legislative Research Department — "Approaches to Property Tax Limits"
- Kansas Legislature — Property Taxation testimony, Special Committee on Taxation (Nov. 2025)
Research:
- University of Kansas Institute for Policy & Social Research — Summary of Property Taxes Levied in Kansas, by Taxing District
- Tax Foundation — 2026 Kansas Tax Rates & Rankings
Policy/Advocacy:
Commercial/Reference:
- SmartAsset — Kansas Property Tax Calculator
- The Motley Fool — "Property Taxes by State in 2026"
- Ownwell — Kansas property tax trends
- TaxByCounty.com — Kansas property tax atlas
- AppealDesk — "How Much Can Property Taxes Increase in Kansas? 2026 Complete Guide"
The History of Property Tax in Kansas
Primary:
- Kansas Office of Revisor of Statutes — Kansas Constitution, Article 11, Section 1, with official historical/amendment note (session-law citations for each of the six amendments)
- Kansas Department of Revenue — About the Department (Property Valuation Division history)
- Kansas Legislative Research Department — Kansas Tax Facts, Seventh Edition (2000), pp. 82–83 (describes what the 1924, 1974, 1985/1986, and 1992 amendments each changed)
Research:
- Kansas Historical Society — Wyandotte Constitution
- Nancy Ogle, "Kansas Property Classification and Reappraisal: The 1986 Constitutional Amendment and Statutory Modifications," 29 Washburn L.J. 26 (1989) — cited in the Constitution's own historical note; confirms the 1985/1986 amendment is the one that created today's real-property subclass system
Is Kansas Property Tax Constitutional?
Primary:
- Kansas Office of Revisor of Statutes — Kansas Constitution, Article 11, Section 1
- Kansas Legislature — K.S.A. 79-2401a (redemption periods)
- Kansas Office of Revisor of Statutes — K.S.A. 79-2801 (judicial foreclosure of tax liens)
- U.S. Supreme Court — Tyler v. Hennepin County, 598 U.S. 631 (2023), full opinion
Research:
The Path to Repeal
Primary:
- Kansas Secretary of State — Kansas Constitution, Article 14 (Constitutional Amendment and Revision)
- Kansas Center for Civic Education (CyberCivics) — "Amendment Process"
- Kansas Legislature — Senate Concurrent Resolution 1616, official bill text
- Kansas Legislature — House Bill 2745, Senate Substitute, official bill text
- Kansas Legislative Research Department — Supplemental Note on House Bill 2745
- Office of the Governor of Kansas — official veto message on HB 2043
- Office of the Governor of Kansas — "Governor Kelly Proposes Multi-Pronged Plan"
Research:
- Ballotpedia — "Kansas Constitution"
- Ballotpedia — "Laws governing ballot measures in Kansas"
- Ballotpedia — "Kansas 2026 ballot measures"
- Tax Foundation — "Kansas Property Tax Reform Should Prioritize Neutrality..."
Policy/Advocacy:
- Community Bankers Association of Kansas — Legislative Update (SCR 1603, HCR 5008)
- KSCPA — Legislative Update, March 31, 2026
- Renew Kansas — 2026 Legislative Update, Week Nine (SCR 1616)
Journalism:
- Kansas Reflector — House panel passes HB 2745 (Feb. 2026)
- KCTV5 — Kansas House votes on HB 2745 (Feb. 2026)
- Kansas Reflector — Governor rejects HB 2043 as a "false promise"
- KWCH — Governor vetoes property tax bill a second time (April 2026)
- Johnson County Post — session-end summary of relief bill's failure
- Kansas Reflector — special session floated to eliminate 20-mill levy (May 2026)
- Newsweek — "Property Tax Update as Kansas Considers Changes"
- Wire report (via Yahoo News) — reaction to the 2025 session's outcome
How Other States Have Tried This
Tier noted in parentheses after each source.
North Dakota:
- Ballotpedia — North Dakota Property Tax Amendment, Measure 2 (2012) (Research)
- NBC News — North Dakota voters reject measure to abolish property taxes (2012) (Journalism)
- Ballotpedia — North Dakota Initiated Measure 4 (2024) (Research)
- Valley News Live — North Dakota's 2024 measure fails (Journalism)
- North Dakota Monitor — lawmakers' reaction after the 2024 defeat (Journalism)
Texas:
- Houston Chronicle — Abbott's property tax proposals, including the Comptroller's sales tax estimate (Journalism, reporting a Primary/official figure)
- Texas Taxpayers and Research Association — testimony to the House Select Committee on Sustainable Property Tax Relief (Policy/Advocacy)
- Texas Tribune — "Will Abbott's plan to end property taxes for schools work?" (Journalism)
- Every Texan — "Two Property Tax Plans, One Fiscal Reality" (Policy/Advocacy)
- Texas Scorecard — Texas Public Policy Foundation's phase-out-by-2033 plan (Policy/Advocacy)
- Texas Tribune — 2023 property tax cuts deal (Journalism)
- Baker Botts — "Texas Legislature (Finally) Delivers Long-Promised Property Tax Relief" (Commercial/Reference — law firm client alert)
Wyoming:
- Ballotpedia — Wyoming Property Tax Amendment (2024) (Research)
- Cowboy State Daily — Wyoming property tax cap and relief bills (2024) (Journalism)
- Cap City News — Wyoming lawmakers reject repeal + sales tax backfill (2026) (Journalism)
- WyoFile — Wyoming voters approve the 2024 amendment (Journalism)
Pennsylvania and Florida:
- Pennsylvania General Assembly — Senate Bill 962, official bill page (Primary)
- Center Square (via Yahoo News) — "School property tax elimination plan goes on the road" (Journalism)
- Fox Business — DeSantis's phased approach to Florida property tax elimination (Journalism)
- Tax Foundation — "Florida Property Tax Proposal: 2026 Details & Analysis" (Research)
- CBS News Miami — Florida property tax cut plan heads to the ballot (Journalism)
- Barnes Walker — "Florida Property Tax Elimination: 2026 Ballot Proposals" (Commercial/Reference — law firm client alert)
California (an additional case study, not from the coalition's original draft):
- 1978 California Proposition 13 (Research)
- Tax Foundation — "Prop 13 in California, 35 Years Later" (Research)
The Replacement Revenue Math
- Kansas Reflector — special session sales tax swap proposal (Journalism — see The Path to Repeal, above)
- Tax Foundation — "Kansas Policymakers Should Consider a Levy Limit..." (Research)
- Tax Foundation — Kansas revenue-share breakdown (Research — see How Property Tax Works, above)
- Houston Chronicle and TTARA testimony — Texas Comptroller's sales tax estimate (Journalism / Policy-Advocacy — see How Other States Have Tried This, above)
- Pennsylvania General Assembly SB 962 and Center Square/Yahoo — Pennsylvania's split income/sales tax design (Primary / Journalism — see How Other States Have Tried This, above)
- Kansas Department of Revenue — Food Sales Tax Rate Reduction (Pub. KS-1223) (Primary)
Other Ways to Fund Repeal
Sovereign wealth fund / dedicated trust fund — Primary:
- Office of the Governor of North Dakota — relief package highlights
- Office of the Governor of North Dakota — Armstrong signs the relief package
- Alaska Department of Revenue, Permanent Fund Dividend Division — "About Us"
- U.S. Energy Information Administration — Alaska's Permanent Fund dividend
Sovereign wealth fund — Journalism / Research / Commercial:
- North Dakota Monitor — Legislature adopts the bill (Journalism)
- Earth4All — "The Alaska Permanent Fund: A model for a Universal Basic Dividend?" (Policy/Advocacy)
- CountryTaxCalc — Alaska Tax Guide 2026 (Commercial/Reference)
Land value tax / split-rate — Research:
- Federal Reserve Bank of Chicago — "Land Value Taxes — What They Are and Where They Come From"
- Bipartisan Policy Center — Detroit case study
- Economist Writing Every Day — "Land-Value Taxes in the Real World: Split-Rate Taxes"
- Local Housing Solutions (NYU Furman Center) — "Land value taxation"
Phased homestead exemption growth: see the Florida and Texas sources under How Other States Have Tried This, above.
Amendment Language & Legislative Mechanics
- Kansas Legislature — SCR 1616 and HB 2745 official bill text (Primary — see The Path to Repeal, above)
- Kansas Legislative Research Department — Supplemental Note on HB 2745 (Primary — see The Path to Repeal, above)
- Wyoming Secretary of State — 2024 Ballot Issues packet, including full amendment resolution text (Primary)
- Barnes Walker — Florida's ballot-summary word-limit exception (Commercial/Reference — see How Other States Have Tried This, above)
Property Tax Relief Programs You Can Use Now
Primary:
- Kansas Department of Revenue — Homestead Refund Programs
- Kansas Department of Revenue — Property Tax Relief for Low Income Seniors (SAFESR)
- Kansas Department of Revenue — Homestead or Property Tax Refund for Homeowners (2025)
How to Appeal Your Valuation
Primary:
- Kansas Department of Revenue — Kansas Provides Appeal Rights
- Kansas Department of Revenue — Guide to the Property Valuation Appeal Process (Equalization Appeals)
- Kansas Department of Revenue — Payment Under Protest Appeal Guide
Other Proposed Frameworks
Policy/Advocacy (sole source):
- BlueprintLiberty.com — an outside advocacy group, not affiliated with the coalition and not a government or research source. Presented for awareness only; see that page for the full disclaimer.
Report an error: found something on this site that looks outdated or doesn't match a current government source? Let us know and we'll review and correct it.
A note on methodology: figures describing revenue shares, growth rates, and program costs are drawn directly from the sources listed above. Where a figure is described in the guide as "illustrative" or an "order-of-magnitude" estimate — for example, the rough sales-tax-doubling calculation in The Replacement Revenue Math — that's coalition-produced arithmetic based on the cited revenue-share sources, not a figure taken directly from any single source, and it's labeled as such in the text. See About This Educational Guide for our full editorial approach.