0 Kansas Public Finance Center Hugo Wall School of Urban and Public Affairs Wichita State University EROSION OF THE KANSAS PROPERTY TAX BASE kpfc By Glenn W. Fisher, Principal Investigator and Kansas Regents Distinguished Professor Emeritus of Urban Affairs with the assistance of Crystal Gile, Graduate Assistant Contributors: H. Edward Flentje W. Bartley Hildreth Prepared for Kansas Department of Revenue in cooperation with the Kansas Advisory Council on Intergovernmental Relations Kansas Public Finance Center Hugo Wall School of Urban and Public Affairs December 2006