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Session of 2026
HOUSE BILL No. 2559
By Committee on Taxation
Requested by Representative A. Smith on behalf of Representative Hoffman
1-27
AN ACT concerning property taxation; relating to classification of land
devoted to agricultural use; removing the presumption that leased land
shall be classified as land devoted to agricultural use; amending K.S.A.
2025 Supp. 79-1448 and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2025 Supp. 79-1448 is hereby amended to read as
follows: 79-1448. Any taxpayer may complain or appeal to the county
appraiser from the classification or appraisal of the taxpayer's property by
giving notice to the county appraiser within 30 days subsequent to the date
of mailing of the valuation notice required by K.S.A. 79-1460, and
amendments thereto, for real property, and on or before May 15 for
personal property. The county appraiser or the appraiser's designee shall
arrange to hold an informal meeting with the aggrieved taxpayer with
reference to the property in question. At such meeting it shall be the duty
of the county appraiser or the county appraiser's designee to initiate
production of evidence to substantiate the valuation of such property,
including, a summary of the reasons that the valuation of the property has
been increased over the previous year, any assumptions used by the county
appraiser to determine the value of the property and a description of the
individual property characteristics, property specific valuation records and
conclusions. The taxpayer shall be provided with the opportunity to review
the data sheets applicable to the valuation approach utilized for the subject
property. The county appraiser shall take into account any evidence
provided by the taxpayer which that relates to the amount of deferred
maintenance and depreciation for the property. In any appeal from the
appraisal of leased commercial and industrial property, the county or
district appraiser's appraised value shall be presumed to be valid and
correct and may only be rebutted by a preponderance of the evidence,
unless the property owner furnishes the county or district appraiser a
complete income and expense statement for the property for the three
years next preceding the year of appeal within 30 calendar days following
the informal meeting. In any appeal from the reclassification of property
that was classified as land devoted to agricultural use for the preceding
year, the taxpayer's classification of the property as land devoted to
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HB 2559 2
agricultural use shall be presumed to be valid and correct if the taxpayer
provides an executed lease agreement or other documentation
demonstrating a commitment to use the property for agricultural use, if no
other actual use is evident. The county appraiser may extend the time in
which the taxpayer may informally appeal from the classification or
appraisal of the taxpayer's property for just and adequate reasons. Except
as provided in K.S.A. 79-1404, and amendments thereto, no informal
meeting regarding real property shall be scheduled to take place after May
15, nor shall a final determination be given by the appraiser after May 20.
Any final determination shall be accompanied by a written explanation of
the reasoning upon which such determination is based when if such
determination is not in favor of the taxpayer. The county appraiser shall
not increase the appraised valuation of the property as a result of the
informal meeting. Any taxpayer who is aggrieved by the final
determination of the county appraiser may appeal to the hearing officer or
panel appointed pursuant to K.S.A. 79-1611, and amendments thereto, and
such hearing officer, or panel, for just cause shown and recorded, is
authorized to change the classification or valuation of specific tracts or
individual items of real or personal property in the same manner provided
for in K.S.A. 79-1606, and amendments thereto. In lieu of appealing to a
hearing officer or panel appointed pursuant to K.S.A. 79-1611, and
amendments thereto, any taxpayer aggrieved by the final determination of
the county appraiser, except with regard to land devoted to agricultural
use, wherein the value of the property, is less than $3,000,000, as reflected
on the valuation notice, or the property constitutes single family residential
property, may appeal to the small claims and expedited hearings division
of the state board of tax appeals within the time period prescribed by
K.S.A. 79-1606, and amendments thereto. Any taxpayer who is aggrieved
by the final determination of a hearing officer or panel may appeal to the
state board of tax appeals as provided in K.S.A. 79-1609, and amendments
thereto. An informal meeting with the county appraiser or the appraiser's
designee shall be a condition precedent to an appeal to the county or
district hearing panel.
Sec. 2. K.S.A. 2025 Supp. 79-1448 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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