HB2496 • 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 when the total appraised value of property of such public utility in this state decreased more than 5% and a governmental body requests such review or audit.

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 when the total appraised value of property of such public utility in this state decreased more than 5% and a governmental body requests such review or audit.

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 when the total appraised value of property of such public utility in this state decreased more than 5% and a governmental body requests such review or audit.

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
2026-01-21 House
Referred to House Committee on Taxation
2026-01-21 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 when the total appraised value of property of such public utility in this state decreased more than 5% and a governmental body requests such review or audit.

Current Bill Text

Read the full stored bill text

Session of 2026
HOUSE BILL No. 2496
By Committee on Taxation
Requested by Representative Corbet on behalf of Representative Schwertfeger
1-21
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 when the total appraised value of property of such
public utility in this state decreases more than 5% and a governmental
body requests such review or audit; 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 when
the total appraised value of property of such public utility in this state
decreases more than 5% when compared with the prior tax year. Such
review or audit shall occur upon the request of any governmental body
with authority to levy ad valorem or property tax and the public utility has
real or personal property subject to ad valorem or property tax within the
taxing jurisdiction of the governmental body. Such requests for review or
audit shall be allowed for the three prior tax years.
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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