SB152 • 2026

Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions.

Taxes

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.

Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions.

What This Bill Does

Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions.

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 Senate
Died in Committee
2025-02-04 Senate
Referred to Senate Committee on Assessment and Taxation
2025-02-03 Senate
Introduced

Official Summary Text

Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions.

Current Bill Text

Read the full stored bill text

Session of 2025
SENATE BILL No. 152
By Senator Schmidt
2-3
AN ACT concerning property taxation; relating to valuation appeals;
establishing an appeal process to the board of county commissioners
for certain residential and commercial real property; providing for the
purchase of such property by the county under certain conditions.
Be it enacted by the Legislature of the State of Kansas:
Section 1. Within 30 days after the date the notice of informal
meeting results or final determination is mailed to the taxpayer pursuant to
K.S.A. 79-1448, 79-1496 or 79-2005, and amendments thereto, any
taxpayer aggrieved by the final determination of the county appraiser
relating to the valuation of residential or commercial real property where
the value of such property on the valuation notice is less than $1,000,000,
who has not filed an appeal with the board of tax appeals pursuant to
K.S.A. 74-2433f, 79-1448, 79-1609, 79-1611 or 79-2005, and amendments
thereto, may file an appeal with the board of county commissioners. The
hearing before the board of county commissioners shall be informal. A
decision shall be rendered by the board of county commissioners within 30
days after the hearing is concluded. Within 30 days after the decision of
the board of county commissioners, if the taxpayer is aggrieved by the
decision, the taxpayer may offer to sell the property to the county for an
amount equal to 90% of the appraised value determined by the board of
county commissioners by submitting a written offer to the board of county
commissioners. Within 30 days from the date the taxpayer's offer is
received, the board of county commissioners shall lower the appraised
value of the property by no less than 15% or agree to purchase the
property for an amount equal to 90% of the appraised value. In the event
the board of county commissioners agrees to purchase the property
pursuant to this section, the sale transaction shall close within 90 days.
Sec. 2. This act shall take effect and be in force from and after its
publication in the statute book.
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