Briefing Book 2026 – Page 4

Briefing Book 2026: An Overview of the Board of Tax Appeals Financing

Introduction The Board of Tax Appeals is the highest administrative tribunal to hear appeals relating to ad valorem (property), income, sales, compensating use, and inheritance taxes, along with other matters involving taxation by state and local taxing authorities. The Board is divided into two divisions: Fee Fund Financing Prior to FY 2012, the Board wasContinue reading “Briefing Book 2026: An Overview of the Board of Tax Appeals Financing”

Briefing Book 2026: Local Sales Tax Authority and Apportionment

Local Sales Tax Overview The Kansas state sales tax dates to 1937, but local units of government did not receive authority to impose sales taxes until 1970. While this authority was briefly repealed in 1972, taxes enacted under the 1970 law were grandfathered into continuing existence and broad authority was reinstated in 1973. [Note: AnyContinue reading “Briefing Book 2026: Local Sales Tax Authority and Apportionment”

Briefing Book 2026: Speeding: Statistics, Laws, and Countermeasures

Driving too fast for conditions and exceeding the speed limit contribute to significant numbers of deaths, numbers of injuries, and costs. While Kansas laws generally specify acceptable speeds and penalties for violation, additional policy options could be explored. Speeding Statistics In information released in April 2025, the U.S. Department of Transportation (USDOT) estimated 11,775 speeding-relatedContinue reading “Briefing Book 2026: Speeding: Statistics, Laws, and Countermeasures”

Briefing Book 2026: National Guard Mobilization

The National Guard is a creation of the U.S. Constitution, the U.S. Code, and state statutory authority. Under the U.S. Constitution, Congress is granted the authority to organize, arm, discipline, and call forth the Militia to “be employed in the Service of the United States…”The composition of the militia is more specifically defined in theContinue reading “Briefing Book 2026: National Guard Mobilization”

Briefing Book 2026: Veterans Affairs Claim Sharks

A “claim shark” is the term given to an agent or company that charges veterans to help them file their initial claims for U.S. Department of Veterans Affairs (VA) benefits. The process to file a claim for VA benefits is free, yet claim sharks usually charge upwards of $5,000 for their services despite the existenceContinue reading “Briefing Book 2026: Veterans Affairs Claim Sharks”