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Session of 2026
SENATE BILL No. 329
By Committee on Assessment and Taxation
1-14
AN ACT concerning property taxation; relating to valuation appeals;
requiring the county appraiser to submit a single property appraisal
report at the hearing before the regular division of the state board of tax
appeals; amending K.S.A. 2025 Supp. 79-1496, 79-1609 and 79-2005
and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2025 Supp. 79-1496 is hereby amended to read as
follows: 79-1496. Within 60 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, and amendments thereto, any taxpayer aggrieved by the
final determination of the county appraiser, who has not filed an appeal
with the board of tax appeals pursuant to K.S.A. 74-2433f, 79-1448, 79-
1609 or 79-1611, and amendments thereto, may file with the county
appraiser a third-party fee simple appraisal performed by a Kansas
certified general real property appraiser that reflects the value of the
property as of January 1 for the same tax year being appealed. For
determinations and appeals relating to residential property pursuant to this
section, a taxpayer may file with the county appraiser a third-party fee
simple appraisal performed by either a Kansas certified residential real
property appraiser or a Kansas certified general real property appraiser that
reflects the value of the property as of January 1 for the same tax year
being appealed. Within 15 days after receipt of the appraisal, the county
appraiser shall review and consider such appraisal in the determination of
valuation or classification of the taxpayer's property and mail a
supplemental notice of final determination. If the final determination is not
in favor of the taxpayer, then the county appraiser shall notify the taxpayer
that the county is required to perform its own, or commission , a fee simple
single property appraisal. The county appraiser shall then have 90 days to
furnish that such appraisal along with a new supplemental notice of
determination and, if not in favor of the taxpayer , include an explanation
of the reasons the county appraiser did not rely upon the taxpayer's fee
simple single property appraisal. Whenever a taxpayer submits a fee
simple single property appraisal, the burden of proof shall be on the county
appraiser to dispute the value of that appraisal. Any taxpayer aggrieved by
the final determination of the county appraiser may appeal to the state
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SB 329 2
board of tax appeals as provided in K.S.A. 79-1609, and amendments
thereto, within 30 days subsequent to the date of mailing of the
supplemental notice of final determination. At any appeal hearing before
the regular division of the state board of tax appeals relating to the
determination of valuation of property for taxation purposes, the county
appraiser shall submit a single property appraisal report.
Sec. 2. K.S.A. 2025 Supp. 79-1609 is hereby amended to read as
follows: 79-1609. Any person aggrieved by any order of the hearing
officer or panel, or by the classification and appraisal of an independent
appraiser, as provided in K.S.A. 79-5b03, and amendments thereto, may
appeal to the state board of tax appeals by filing a written notice of appeal,
on forms approved by the state board of tax appeals and provided by the
county clerk for such purpose, stating the grounds thereof and a
description of any comparable property or properties and the appraisal
thereof upon which they rely as evidence of inequality of the appraisal of
their property, if that be a ground of the appeal, with the state board of tax
appeals and by filing a copy thereof with the county clerk within 30 days
after the date of the order from which the appeal is taken. The notice of
appeal may be signed by the taxpayer, any person with an executed
declaration of representative form from the property valuation division of
the department of revenue or any person authorized to represent the
taxpayer in K.S.A. 74-2433f(f), and amendments thereto. A county or
district appraiser may appeal to the state board of tax appeals from any
order of the hearing officer or panel. At any appeal hearing before the
regular division of the state board of tax appeals relating to the
determination of valuation of property for taxation purposes, the county
appraiser shall submit a single property appraisal report. With regard to
any matter properly submitted to the board relating to the determination of
valuation of residential property or real property used for commercial and
industrial purposes for taxation purposes, it shall be the duty of the county
appraiser to initiate the production of evidence to demonstrate, by a
preponderance of the evidence, the validity and correctness of such
determination. With regard to leased commercial and industrial property,
the burden of proof shall be on the taxpayer unless, within 30 calendar
days following the informal meeting required by K.S.A. 79-1448, and
amendments thereto, the taxpayer furnished to the county or district
appraiser a complete income and expense statement for the property for
the three years next preceding the year of appeal. Such income and
expense statement shall be in such format that is regularly maintained by
the taxpayer in the ordinary course of the taxpayer's business. If the
taxpayer submits a single property appraisal with an effective date of
January 1 of the year appealed, the burden of proof shall return to the
county appraiser. With regard to any matter properly submitted to the
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SB 329 3
board relating to the determination of valuation of property for taxation
purposes, the board shall not increase the appraised valuation of the
property to an amount greater than the final determination of appraised
value by the county appraiser from which the taxpayer appealed.
Sec. 3. K.S.A. 2025 Supp. 79-2005 is hereby amended to read as
follows: 79-2005. (a) Any taxpayer, before protesting the payment of such
taxpayer's taxes, shall be required, either at the time of paying such taxes,
or, if the whole or part of the taxes are paid prior to December 20, no not
later than December 20, or, with respect to taxes paid in whole or in part in
an amount equal to at least 1/2 of such taxes on or before December 20 by
an escrow or tax service agent, no not later than January 31 of the next
year, to file a written statement with the county treasurer, on forms
approved by the state board of tax appeals and provided by the county
treasurer, clearly stating the grounds on which the whole or any part of
such taxes are protested and citing any law, statute or facts on which such
taxpayer relies in protesting the whole or any part of such taxes. When the
grounds of such protest is an assessment of taxes made pursuant to K.S.A.
79-332a and 79-1427a, and amendments thereto, the county treasurer may
not distribute the taxes paid under protest until such time as the appeal is
final. When the grounds of such protest is that the valuation or assessment
of the property upon which the taxes are levied is illegal or void, the
county treasurer shall forward a copy of the written statement of protest to
the county appraiser , who shall within 15 days of the receipt thereof,
schedule an informal meeting with the taxpayer or such taxpayer's agent or
attorney with reference to the property in question. At the informal
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 preceding 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 of the
property. The county appraiser shall review the appraisal of the taxpayer's
property with the taxpayer or such taxpayer's agent or attorney and may
change the valuation of the taxpayer's property, if in the county appraiser's
opinion a change in the valuation of the taxpayer's property is required to
assure that the taxpayer's property is valued according to law, and shall,
within 15 business days thereof, notify the taxpayer in the event the
valuation of the taxpayer's property is changed, in writing of the results of
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SB 329 4
the meeting. The county appraiser shall not increase the appraised
valuation of the property as a result of the informal meeting. In the event
the valuation of the taxpayer's property is changed and such change
requires a refund of taxes and interest thereon, the county treasurer shall
process the refund in the manner provided by subsection (l).
(b) No protest appealing the valuation or assessment of property shall
be filed pertaining to any year's valuation or assessment when an appeal of
such valuation or assessment was commenced pursuant to K.S.A. 79-1448,
and amendments thereto, nor shall the second half payment of taxes be
protested when the first half payment of taxes has been protested.
Notwithstanding the foregoing, this provision shall not prevent any
subsequent owner from protesting taxes levied for the year in which such
property was acquired, nor shall it prevent any taxpayer from protesting
taxes when the valuation or assessment of such taxpayer's property has
been changed pursuant to an order of the director of property valuation.
(c) A protest shall not be necessary to protect the right to a refund of
taxes in the event a refund is required because the final resolution of an
appeal commenced pursuant to K.S.A. 79-1448, and amendments thereto,
occurs after the final date prescribed for the protest of taxes.
(d) If the grounds of such protest shall be that the valuation or
assessment of the property upon which the taxes so protested are levied is
illegal or void, such statement shall further state the exact amount of
valuation or assessment which that the taxpayer admits to be valid and the
exact portion of such taxes which that is being protested.
(e) If the grounds of such protest shall be that any tax levy, or any
part thereof, is illegal, such statement shall further state the exact portion
of such tax which that is being protested.
(f) Upon the filing of a written statement of protest, the grounds of
which shall be that any tax levied, or any part thereof, is illegal, the county
treasurer shall mail a copy of such written statement of protest to the state
board of tax appeals and the governing body of the taxing district making
the levy being protested.
(g) Within 30 days after notification of the results of the informal
meeting with the county appraiser pursuant to subsection (a), the
protesting taxpayer may, if aggrieved by the results of the informal
meeting with the county appraiser, appeal such results to the state board of
tax appeals.
(h) After examination of the copy of the written statement of protest
and a copy of the written notification of the results of the informal meeting
with the county appraiser in cases where the grounds of such protest is that
the valuation or assessment of the property upon which the taxes are levied
is illegal or void, the board shall conduct a hearing in accordance with the
provisions of the Kansas administrative procedure act, unless waived by
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SB 329 5
the interested parties in writing. If the grounds of such protest is that the
valuation or assessment of the property is illegal or void , the board shall
notify the county appraiser thereof.
(i) In the event of a hearing, the same hearing shall be originally set
not later than 90 days after the filing of the copy of the written statement
of protest and a copy, when applicable, of the written notification of the
results of the informal meeting with the county appraiser with the board.
With regard to any matter properly submitted to the board relating to the
determination of valuation of residential property or real property used for
commercial and industrial purposes for taxation purposes, it shall be the
duty of the county appraiser to initiate the production of evidence to
demonstrate, by a preponderance of the evidence, the validity and
correctness of such determination, except that no such duty shall accrue to
the county or district appraiser with regard to leased commercial and
industrial property unless the property owner has furnished to the county
or district appraiser a complete income and expense statement for the
property for the three years next preceding the year of appeal. No
presumption shall exist in favor of the county appraiser with respect to the
validity and correctness of such determination. In all instances where the
board sets a request for hearing and requires the representation of the
county by its attorney or counselor at such hearing, the county shall be
represented by its county attorney or counselor. At any appeal hearing
before the regular division of the state board of tax appeals relating to the
determination of valuation of property for taxation purposes, the county
appraiser shall submit a single property appraisal report. The board 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 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 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. With regard
to any matter properly submitted to the board relating to the determination
of valuation of property for taxation purposes, the board shall not increase
the appraised valuation of the property to an amount greater than the
appraised value reflected in the notification of the results of the informal
meeting with the county appraiser from which the taxpayer appealed.
(j) When a determination is made as to the merits of the tax protest,
the board shall render and serve its order thereon. The county treasurer
shall notify all affected taxing districts of the amount by which tax
revenues will be reduced as a result of a refund.
(k) If a protesting taxpayer fails to file a copy of the written statement
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SB 329 6
of protest and a copy, when applicable, of the written notification of the
results of the informal meeting with the county appraiser with the board
within the time limit prescribed, such protest shall become null and void
and of no effect whatsoever.
(l) (1) In the event that the board orders that a refund be made
pursuant to this section or the provisions of K.S.A. 79-1609, and
amendments thereto, or a court of competent jurisdiction orders that a
refund be made, and no appeal is taken from such order, or in the event a
change in valuation which that results in a refund pursuant to subsection
(a), the county treasurer shall, as soon thereafter as reasonably practicable,
refund to the taxpayer such protested taxes and, with respect to protests or
appeals commenced after the effective date of this act, interest computed at
the rate prescribed by K.S.A. 79-2968, and amendments thereto, minus
two percentage points, per annum from the date of payment of such taxes
from tax moneys collected but not distributed. Upon making such refund,
the county treasurer shall charge the fund or funds having received such
protested taxes, except that, with respect to that portion of any such refund
attributable to interest, the county treasurer shall charge the county general
fund. In the event that the state board of tax appeals or a court of
competent jurisdiction finds that any time delay in making its decision is
unreasonable and is attributable to the taxpayer, it such board or court may
order that no interest or only a portion thereof be added to such refund of
taxes.
(2) No interest shall be allowed pursuant to paragraph (1) in any case
where the tax paid under protest was inclusive of delinquent taxes.
(m) Whenever, by reason of the refund of taxes previously received
or the reduction of taxes levied but not received as a result of decreases in
assessed valuation, it will be impossible to pay for imperative functions for
the current budget year, the governing body of the taxing district affected
may issue no-fund warrants in the amount necessary. Such warrants shall
conform to the requirements prescribed by K.S.A. 79-2940, and
amendments thereto, except they that such warrants shall not bear the
notation required by such section and may be issued without the approval
of the state board of tax appeals. The governing body of such taxing
district shall make a tax levy at the time fixed for the certification of tax
levies to the county clerk next following the issuance of such warrants
sufficient to pay such warrants and the interest thereon. All such tax levies
shall be in addition to all other levies authorized by law.
(n) Whenever a taxpayer appeals to the board of tax appeals pursuant
to the provisions of K.S.A. 79-1609, and amendments thereto, or pays
taxes under protest related to one property whereby the assessed valuation
of such property exceeds 5% of the total county assessed valuation of all
property located within such county and the taxpayer receives a refund of
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SB 329 7
such taxes paid under protest or a refund made pursuant to the provisions
of K.S.A. 79-1609, and amendments thereto, the county treasurer or the
governing body of any taxing subdivision within a county may request the
pooled money investment board to make a loan to such county or taxing
subdivision as provided in this section. The pooled money investment
board is authorized and directed to loan to such county or taxing
subdivision sufficient funds to enable the county or taxing subdivision to
refund such taxes to the taxpayer. The pooled money investment board is
authorized and directed to use any moneys in the operating accounts,
investment accounts or other investments of the state of Kansas to provide
the funds for such loan. Each loan shall bear interest at a rate equal to the
net earnings rate of the pooled money investment portfolio at the time of
the making of such loan. The total aggregate amount of loans under this
program shall not exceed $50,000,000 of unencumbered funds pursuant to
article 42 of chapter 75 of the Kansas Statutes Annotated, and amendments
thereto. Such loan shall not be deemed to be an indebtedness or debt of the
state of Kansas within the meaning of section 6 of article 11 of the
constitution of the state of Kansas. Upon certification to the pooled money
investment board by the county treasurer or governing body of the amount
of each loan authorized pursuant to this subsection, the pooled money
investment board shall transfer each such amount certified by the county
treasurer or governing body from the state bank account or accounts
prescribed in this subsection to the county treasurer , who shall deposit
such amount in the county treasury. Any such loan authorized pursuant to
this subsection shall be repaid within four years. The county or taxing
subdivision shall make not more than four equal annual tax levies at the
time fixed for the certification of tax levies to the county clerk following
the making of such loan sufficient to pay such loan within the time period
required under such loan. All such tax levies shall be in addition to all
other levies authorized by law.
(o) The county treasurer shall disburse to the proper funds all portions
of taxes paid under protest and shall , maintain a record of all portions of
such taxes which that are so protested and shall notify the governing body
of the taxing district levying such taxes thereof and the director of
accounts and reports if any tax protested was levied by the state.
(p) This statute shall not apply to the valuation and assessment of
property assessed by the director of property valuation , and it shall not be
necessary for any owner of state assessed property, who has an appeal
pending before the state board of tax appeals, to protest the payment of
taxes under this statute solely for the purpose of protecting the right to a
refund of taxes paid under protest should that such owner be successful in
that such appeal.
Sec. 4. K.S.A. 2025 Supp. 79-1496, 79-1609 and 79-2005 are hereby
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repealed.
Sec. 5. This act shall take effect and be in force from and after its
publication in the statute book.
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