Trade fixtures, redistricting

HB 2501 would exclude trade fixtures from the definition of real property, real estate, and land when determining the assessed valuation of real property but still include real property fixtures (referred to as fixtures).

The bill defines "trade fixture" as those articles or items used in a trade or business whether or not placed upon and permanently affixed to real estate.

Trade fixtures differ from fixtures in that trade fixtures may be removed from the real estate (even if attached) at the end of the tenancy of the business, while fixtures attached to the real estate become part of the real estate. HB 2501 clarifies existing law. KS 79-1439 states that "taxation shall be appraised uniformly and equally as to class unless otherwise specified."

The interpretation of the current law resulted in a fertilizer plant in Montgomery County being taxed over $10 million, while a similar plant in Ford County was taxed less than $250,000.

The House plan for redistricting passed with a 104-14 vote. The bill will now go to the Senate. The house district contiguous to our district had to reduce by 4,000 people and our district had to gain 1,600 to meet the requirements of redistricting. Almost all of the house districts in southeast Kansas needed to add people to be in tolerance. Because of this, District 4 will pick up some of southern Miami County.

The House Chairman of Education is working with others on a plan to apply for a waiver of the federal No Child Left Behind program. A teacher evaluation process is included in the waiver request.

There is no reason these evaluations should be made public.

In light of the very unfortunate events at Penn State last year, Kansas legislators are reviewing the reporting requirement concerning suspected child abuse.

HB2533 would expand the list of mandatory reporting to include employees of any public or private educational institution (including technical colleges, community colleges and universities), persons licensed by Department of Social and Rehabilitation Services or their employees who provide foster care services, employees, volunteers of any organization providing recreational services to children, religious volunteers and all state employees who work in a position of authority over minors in an official capacity.

The bill would also bar a legal defense for the failure to report because of the belief that another person made the report or they feared repercussion.

The Speaker of the House and Chairman of the House Tax Committee rolled out a tax plan. The plan is focused on comprehensive tax reform incorporating the governor's pro-growth, pro-jobs provisions while not increasing the tax burden on lower-income Kansans.

The plan will keep in place the current statutory tax deductions, credits and exemptions, including the food sales tax refund, historic tax credits and mortgage deduction.

While meeting the state's obligations and needs, a 2 percent growth factor, similar to the governor's proposal, will be built into the plan and all increased revenue over the 2 percent will be used to first reduce the individual income tax brackets with an emphasis on reducing the low and moderate tax brackets on an accelerated basis.

The plan will expand the Rural Opportunity Zone (ROZ) program to include 21 more counties, including Bourbon and Linn.

Editor's Note: Rep. Caryn Tyson, R-Parker, 4th District State, can be reached at (785) 296-6838 (office); (913) 898-2366 (home); email: Caryn.Tyson@house.ks.gov.