Opinion

GUEST COLUMN, Dave Trabert, Kansas Policy Institute

New legislation to limit increases in taxable assessed valuation addresses two concerns opponents raised last year, with two major improvements.

Some people last year feared that limiting appraised values would distort the property’s market value. This year’s legislation, SCR 1616, doesn’t affect appraisals and instead limits the increase in the taxable assessed value of a property.  For example, residential property is assessed at 11.5 percent of its appraised value, so a home appraised at $250,000 this year has an assessed taxable basis of $28,750. If next year’s appraised value increases by 15 percent to $287,500 it’s taxable assessed value would normally be $33,063 and if the total mill rate is 150, the homeowner would pay $4,959 in property taxes. A 3 percent limit on the taxable assessed valuation, however, would result in $4,442 in property taxes (without any mill rate increases), for a savings of $517.

MY PERSPECTIVE, Gary Damron

For the first twelve years of Jesus’ life, the Gospels give us only glimpses. Angels announce the birth, shepherds worship, wise men bring gifts, and Herod threatens His life. But near the end of Luke chapter 2, the narrative shifts: we move from what others say about Jesus to what He actually did. For the first time, it's possible to observe Jesus in action - growing, learning, questioning, and revealing a quiet but unmistakable sense of divine purpose.

After Joseph and Mary's flight to Egypt and their return to Nazareth, Luke offers two statements that frame our passage for this week. Both highlight the balance of Jesus' development:

- "The child grew and became strong, filled with wisdom; and the favor of God was upon him” (Luke 2:40). And,

- “Jesus increased in wisdom and in stature, and in favor with God and with people” (Luke 2:52).

L&T OPINION

Tuesday night the Seward County Commission took a bold step forward by rescinding the outrageous 17-mill tax increase and voluntarily returning to the Revenue Neutral Rate.

This will save taxpayers about $4.8 million and will begin the process of regaining fiscal control over county finances.

While this move satisfies Seward taxpayers, questions will now remain unresolved at the State level. For one, can counties send out notices and completely abandon their own stated limitations, and two, can a county refer to the wrong date on its resolution and still be able to tax the wrong year?

RYCKMAN RECAP, Ron Ryckman, 38th District Senator

Welcome to the 2026 session of the Kansas Legislature — and thank you for the honor and privilege of representing you at our Capital. As I start my 12th year in elective office and sixth as your 38th District Senator, I will be sharing leadership of the Committee on Local Government, Transparency and Ethics as its Vice-Chair, along with membership on three other committees — Agriculture and Natural Resources, Commerce, and Judiciary. I am here to help you interact with your state government on any issue, however, so please stop by my Capitol Office in Room 236-E right off the Rotunda; send me an email at This email address is being protected from spambots. You need JavaScript enabled to view it.; or give me a call at 785-296-7359 if I can be of assistance in any way. I will look forward to hearing from you, or — if you come in person and are from Jetmore or Hanston — showing you my prominently-displayed 2026 “KANSAS” calendar with a famous Hodgeman County winter sunset as the first-month featured pictorial.