HB2474 • 2026

Requiring the director of property valuation to conduct a review or audit of the appraisal and apportionment of the valuation of the property of any public utility whose total appraised value of property of such public utility in this state decreased more than 5%.

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action: 2026-04-10
Official status: Died in Committee
Effective date: Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Requiring the director of property valuation to conduct a review or audit of the appraisal and apportionment of the valuation of the property of any public utility whose total appraised value of property of such public utility in this state decreased more than 5%.

What This Bill Does

Requiring the director of property valuation to conduct a review or audit of the appraisal and apportionment of the valuation of the property of any public utility whose total appraised value of property of such public utility in this state decreased more than 5%.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-10 House
Died in Committee
2026-03-04 House
Hearing: Wednesday, March 4, 2026, 3:30 PM — Room 346-S event
2026-01-20 House
Referred to House Committee on Taxation
2026-01-20 House
Introduced

Official Summary Text

Requiring the director of property valuation to conduct a review or audit of the appraisal and apportionment of the valuation of the property of any public utility whose total appraised value of property of such public utility in this state decreased more than 5%.

Current Bill Text

Read the full stored bill text

Session of 2026
HOUSE BILL No. 2474
By Committee on Taxation
Requested by Representative Corbet on behalf of Representative Schwertfeger
1-20
AN ACT concerning property taxation; relating to public utilities;
requiring the director of property valuation to conduct a review or audit
of the appraisal and apportionment of the valuation of the property of
any public utility whose total appraised value of property of such public
utility in this state decreases more than 5%; amending K.S.A. 79-5a02
and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-5a02 is hereby amended to read as follows: 79-
5a02. (a) Every public utility with property in this state shall through its
owner, officer or agent having control of its affairs, before March 20 each
year, make a return in writing to the director of property valuation on
forms prescribed by the director showing all the information that the
director shall require and deem necessary for the appraisal and
apportionment of values of said property. If any public utility shall fail to
provide the information as required, the director of property valuation shall
advise the attorney general of such noncompliance and the attorney
general shall proceed against such utility to enforce compliance herewith.
(b) The director shall conduct a review or audit of the appraisal and
apportionment of the valuation of the property of any public utility whose
total appraised value of property of such public utility in this state
decreases more than 5% when compared with the prior tax year. Upon the
completion, the director shall post the findings of any review or audit on
the division of property valuation's website and make such findings
available for public inspection.
Sec. 2. K.S.A. 79-5a02 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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