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HOUSE BILL No. 2644
AN ACT concerning property taxation; relating to valuations; requiring a county appraiser
to adjust the value of personal property mobile homes, residential and commercial
property upon a final determination of valuation appeal or obtain an independent fee
simple appraisal if the appraised value exceeds a 5% increase each year for five
years; amending K.S.A. 2025 Supp. 79-1460 and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2025 Supp. 79-1460 is hereby amended to read
as follows: 79-1460. (a) The county appraiser shall notify each taxpayer
in the county annually on or before March 1 for real property and May
1 for personal property, by mail directed to the taxpayer's last known
address, of the classification and appraised valuation of the taxpayer's
property, except that, the valuation for all real property shall not be
increased unless the record of the latest physical inspection was
reviewed by the county or district appraiser, and documentation exists
to support such increase in valuation in compliance with the directives
and specifications of the director of property valuation, and such record
and documentation is available to the affected taxpayer. Alternatively,
the county appraiser may transmit the classification and appraised
valuation to the taxpayer by electronic means if such taxpayer
consented to service by electronic means.
(b) The valuation for all real property also shall not be increased
solely as the result of normal repair, replacement or maintenance of
existing structures, equipment or improvements on the property. For the
next two taxable years following the taxable year that the valuation for
commercial real property has been reduced due to a final determination
made prior to January 1, 2026, pursuant to the valuation appeals
process and for the next five taxable years following the taxable year
that the valuation for personal property mobile homes used for
residential purposes, residential real property and commercial real
property has been reduced due to a final determination made on and
after January 1, 2026, pursuant to the valuation appeals process , the
county appraiser shall review the computer-assisted mass-appraisal of
the property and if, the valuation in either any of those two years
exceeds the value of the previous year by more than 5%, excluding new
construction, change in use or change in classification, the county
appraiser shall either:
(1) Adjust the valuation of the property based on the information
provided in the previous appeal; or
(2) order an independent fee simple appraisal of the property to be
performed by a Kansas certified real property appraiser.
(c) When the valuation for real property has been reduced due to a
final determination made pursuant to the valuation appeals process for
the prior year, and the county appraiser has already certified the
appraisal rolls for the current year to the county clerk pursuant to
K.S.A. 79-1466, and amendments thereto, the county appraiser may
amend the appraisal rolls and certify the changes to the county clerk to
implement the provisions of this subsection and reduce the valuation of
the real property to the prior year's final determination, except that such
changes shall not be made after October 31 of the current year.
(d) (1) The notice provided under subsection (a) shall specify:
(A) Separately for the previous tax year and the current tax year,
the appraised and assessed values for each property class identified on
the parcel;
(B) the uniform parcel identification number prescribed by the
director of property valuation; and
(C) a statement of the taxpayer's right to appeal, the procedure to
be followed in making such appeal and the availability without charge
of the guide devised pursuant to subsection (g).
(2) Such notice may, and if the board of county commissioners so
require, shall provide the parcel identification number, address and the
HOUSE BILL No. 2644—page 2
sale date and amount of any or all sales utilized in the determination of
appraised value of residential real property.
(e) In any year in which no change in appraised valuation of any
real property from its appraised valuation in the next preceding year is
determined, an alternative form of notification which has been
approved by the director of property valuation may be utilized by a
county.
(f) Failure to timely mail or receive such notice shall in no way
invalidate the classification or appraised valuation as changed. The
secretary of revenue shall adopt rules and regulations necessary to
implement the provisions of this section.
(g) There shall be provided to each taxpayer, upon request, a guide
to the property tax appeals process. The director of the division of
property valuation shall devise and publish such guide and shall
provide sufficient copies thereof to all county appraisers. Such guide
shall include, but not be limited to:
(1) A restatement of the law which that pertains to the process and
practice of property appraisal methodology, including the contents of
K.S.A. 79-503a and 79-1460, and amendments thereto;
(2) the procedures of the appeals process, including the order and
burden of proof of each party and time frames required by law; and
(3) such other information deemed necessary to educate and
enable a taxpayer to properly and competently pursue an appraisal
appeal.
(h) As used in this section:
(1) "New construction" means the construction of any new
structure or improvements or the remodeling or renovation of any
existing structures or improvements on real property.
(2) "Normal repair, replacement or maintenance" does not include
new construction.
(3) "Taxpayer" means the person in ownership of the property as
indicated on the records of the office of register of deeds or county
clerk and includes the lessee of such property if the lease agreement has
been recorded or filed in the office of the register of deeds and the real
property or improvement thereon is subject of a lease agreement.
Sec. 2. K.S.A. 2025 Supp. 79-1460 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
I hereby certify that the above Bill originated in the House, and
passed that body
Speaker of the House.
Chief Clerk of the House.
Passed the SENATE ______________________________________________________________________________
President of the Senate.
Secretary of the Senate.
APPROVED __________________________________________________________________________________________________
Governor.