Providing for the election of county appraisers and discontinuing the authority to form appraisal districts with district appraisers.

Session of 2026
SENATE BILL No. 365
By Committee on Assessment and Taxation
1-22
AN ACT concerning property taxation; relating to county appraisers;
providing for the election of county appraisers; discontinuing the
authority to form appraisal districts with district appraisers; amending
K.S.A. 2-1915, 19-425, 19-430, 19-431, 19-432, 19-433, 19-434, 19-
435, 19-4110, 25-101, 25-611, 74-2438, 75-5105a, 79-201q, 79-201s,
79-412, 79-5a04, 79-1404, 79-1404a, 79-1411b, 79-1412a, 79-1413a,
79-1420, 79-1455, 79-1460a, 79-1466, 79-1467, 79-1481 and 79-1606
and K.S.A. 2025 Supp. 25-213, 74-2433f, 79-1448, 79-1460, 79-1476,
79-1479 and 79-2005 and repealing the existing sections; also repealing
K.S.A. 19-426, 19-428 and 79-1427c.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. At the general election in 2028, and each fourth year
thereafter, a county appraiser shall be elected in each county for a term of
four years that commences on the July 1 following the election. Such
county appraiser, before entering upon the duties of the office, shall
execute and file with the county clerk a good and sufficient corporate
surety bond, conditioned on the faithful performance of the duties of the
office. Such bond shall be issued by a company authorized to do business
in Kansas in an amount approved by the board of county commissioners of
not less than $10,000.
New Sec. 2. If a vacancy in the office of county appraiser occurs by
death, resignation or otherwise, the vacancy shall be filled by appointment
of a qualified elector of the county in the manner provided pursuant to this
section. If the vacancy occurs on or after May 1 of the second year of the
term, the person so appointed shall serve for the remainder of the
unexpired term and until a successor is elected and qualified. If the
vacancy occurs before May 1 of the second year of the term, the person
appointed to fill the vacancy shall serve until a successor is elected and
qualified at the next general election to serve the remainder of the
unexpired term. Nomination and election of such successor shall be in the
same manner as the nomination and election of a county appraiser for a
regular term. Appointments shall be made in the manner provided by law
for filling vacancies in the office of a member of the house of
representatives. This section shall apply on and after July 1, 2029.
Sec. 3. K.S.A. 2-1915 is hereby amended to read as follows: 2-1915.
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(a) (1) Appropriations may be made for grants out of funds in the treasury
of this state for:
(A) Terraces, terrace outlets, check dams, dikes, ponds, ditches,
critical area planting, grassed waterways, irrigation technology, precision
land forming, range seeding, soil and grassland health, detention and grade
stabilization structures and other enduring water conservation and water
quality practices installed on public lands and on privately owned lands;
and
(B) the control of invasive species on public lands and on privately
owned lands.
(2) Except as provided by the multipurpose small lakes program act
and other programs approved by the secretary, any such grant shall not
exceed 80% of the total cost of any such practice.
(b) A program for protection of riparian and wetland areas shall be
developed by the division and implemented by the conservation districts.
The conservation districts shall prepare district programs to address
resource management concerns of water quality, erosion and sediment
control and wildlife habitat as part of the conservation district long-range
and annual work plans. Preparation and implementation of conservation
district programs shall be accomplished with assistance from appropriate
state and federal agencies involved in resource management.
(c) Subject to the provisions of K.S.A. 2-1919, and amendments
thereto, any holder of a water right, as defined by K.S.A. 82a-701(g), and
amendments thereto, who is willing to voluntarily return all or a part of the
water right to the state shall be eligible for a grant not to exceed 80% of
the total cost of the purchase price for such water right. The division shall
administer this cost-share program with funds appropriated by the
legislature for such purpose. The chief engineer shall certify to the division
that any water right for which application for cost-share is received under
this section is eligible in accordance with the criteria established in K.S.A.
2-1919, and amendments thereto.
(d) (1) Subject to appropriation acts therefor, the division shall
develop the Kansas water quality buffer initiative for the purpose of
restoring riparian areas using best management practices. The director
shall ensure that the initiative is complementary to the federal conservation
reserve program and update any applicable standards from time to time as
necessary for the continued success of the program.
(2) There is hereby created in the state treasury the Kansas water
quality buffer initiative fund. All expenditures from such fund shall be
made in accordance with appropriation acts upon warrants of the director
of accounts and reports issued pursuant to vouchers approved by the
director or the director's designee. Moneys credited to the fund shall be
used for the purpose of making grants to install water quality best
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management practices pursuant to the initiative.
(3) The county or district appraiser shall identify and map riparian
buffers consisting of at least one contiguous acre per parcel of real
property located in the appraiser's county. Notwithstanding any other
provisions of law, riparian buffers shall be valued by the county or district
appraiser as tame grass land, native grass land or waste land, as
appropriate. As used in this paragraph, "riparian buffer" means an area of
stream-side vegetation that: (A) Consists of tame or native grass and may
include forbs and woody plants; (B) is located along a perennial or
intermittent stream, including the stream bank and adjoining floodplain;
and (C) is a minimum of 66 feet wide and a maximum of 180 feet wide.
(e) The division, with the approval of the secretary, shall adopt rules
and regulations to administer such grant and protection programs. Prior to
submission of any proposed rules and regulations of the division to the
director of the budget, the secretary of administration and the attorney
general in accordance with the rules and regulations filing act, K.S.A. 77-
415 et seq., and amendments thereto:
(1) The director shall submit such proposed rules and regulations to
the commission; and
(2) the commission shall review and make recommendations to the
director and the secretary regarding such proposed rules and regulations.
(f) Any district is authorized to make use of any assistance
whatsoever given by the United States, or any agency thereof, or derived
from any other source, for the planning and installation of such practices.
The division may enter into agreements with other state and federal
agencies to implement the Kansas water quality buffer initiative.
Sec. 4. K.S.A. 19-425 is hereby amended to read as follows: 19-425.
The county or district appraiser appointed under the provisions of this act
shall have all the powers and duties vested in and imposed upon county
assessors by law except as otherwise provided herein. From and after the
effective date of this act Any reference in the Kansas Statutes Annotated
or, and amendments thereto , to the "assessor" or "county assessor" or
words of similar import shall be construed as referring to the "county
appraiser." or "district appraiser." He The county appraiser shall appoint
deputy appraisers and fix their such deputy appraisers' salaries with the
consent and approval of the board of county commissioners or district
board. Each deputy appraiser, before entering upon the duties of his the
office, shall take and subscribe to an oath in like manner as that provided
for the county or district appraiser. With the consent and approval of the
board of county commissioners or district board , he the county appraiser
may appoint such specialized help as he may need be needed to properly
assess specific properties and may pay them such specialized help
compensation as the board of county commissioners or district board shall
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provide. The board of county commissioners or district board shall furnish
him necessary office space and such clerical help as may be needed to
carry out the duties of his the office.
Sec. 5. K.S.A. 19-430 is hereby amended to read as follows: 19-430.
(a) (1) On July 1, 1993, and on July 1 of each fourth year thereafter, the
board of county commissioners or governing body of any unified
government of each county shall by resolution appoint a county appraiser
for such county who shall serve for a term of four years expiring on June
30 of the fourth year thereafter. No person shall be appointed or
reappointed to or serve as county appraiser in any county under the
provisions of this act unless such person shall have at least three years of
mass appraisal experience and be qualified by the director of property
valuation as an eligible Kansas appraiser under the provisions of this act.
(2) Whenever a vacancy shall occur in the office of county appraiser
the board of county commissioners or governing body of any unified
government shall appoint an eligible Kansas appraiser to fill such vacancy
for the unexpired term. The person holding the office of county or district
appraiser or performing the duties thereof on the effective date of this act
shall continue to hold such office and perform such duties until a county
appraiser is appointed under the provisions of this act. No person shall be
appointed to the office of county or district appraiser or to fill a vacancy
therein unless such person is currently:
(A) A certified general real property appraiser pursuant to article 41
of chapter 58 of the Kansas Statutes Annotated, and amendments thereto;
or
(B) a registered mass appraiser pursuant to rules and regulations
adopted by the secretary of revenue.
(3) Notwithstanding the provisions of this subsection, the board of
county commissioners or governing body of any unified government may
appoint an interim county appraiser, subject to the approval of the director
of property valuation, for a period not to exceed six months to fill a
vacancy in the office of county appraiser pending the appointment of an
eligible county appraiser under the provisions of this act.
(4) The provisions of paragraphs (1) through (3) shall expire on June
30, 2029.
(5) On and after July 1, 2029, at all times, the county appraiser or at
least one deputy, employee or contractor of the office of the county
appraiser shall have at least three years of mass appraisal experience and
be:
(A) A certified general real property appraiser pursuant to article 41
of chapter 58 of the Kansas Statutes Annotated, and amendments thereto;
or
(B) a registered mass appraiser pursuant to rules and regulations
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adopted by the secretary of revenue.
(b) The secretary of revenue shall adopt rules and regulations
necessary to establish qualifications for the designation of a registered
mass appraiser.
(c) On and after July 1, 2023 , all appraisal courses necessary to
qualify for the designation of a registered mass appraiser and all
continuing education appraisal courses necessary to retain such
designation shall be courses:
(1) Developed by the director of property valuation specifically
related to the administration of the assessment and tax laws of the state; or
(2) approved by the Kansas real estate appraisal board pursuant to
K.S.A. 58-4105, and amendments thereto.
Sec. 6. K.S.A. 19-431 is hereby amended to read as follows: 19-431.
(a) Whenever it shall be made to appear to the board of county
commissioners of any county or the district board of an appraisal district
by evidence satisfactory to such board that the appraiser of such county or
district has failed or neglected to properly perform the duties of office, by
reasons of incompetency or for any other cause, the board shall enter upon
its such board's journal an order suspending or terminating the county or
district appraiser from office. Such order shall state the reasons for such
suspension or termination, and upon the service of any such order upon the
appraiser suspended or terminated, such appraiser shall at once be divested
of all power as county or district appraiser and shall immediately deliver to
the person appointed to discharge the duties of the office of such appraiser,
all books, records and papers pertaining to the office. The board of county
commissioners or district board shall appoint a temporary appraiser to
discharge the duties of the office until the suspension is removed or the
vacancy filled, and the person so appointed shall take the oath of office
required by law , and thereupon , such person shall be invested with all of
the powers and duties of the office.
Within 15 days after service of an order of suspension or termination,
the appraiser may request a hearing on the order before the director of
property valuation. Upon receipt of a timely request, the director of
property valuation shall conduct a hearing in accordance with the
provisions of the Kansas administrative procedure act. If the appraiser is a
county appraiser, The hearing shall be held at the county seat of such
county or if such appraiser is a district appraiser at the county seat of the
county within the district having the greater population . At the hearing the
director of property valuation shall make inquiry as to all facts connected
with such suspension or termination, and if after such inquiry is made the
director of property valuation shall determine that the appraiser suspended
should be removed permanently and such appraiser's office declared
vacated or should be terminated, then the director of property valuation
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SB 365 6
shall render an order removing such appraiser. A copy of such order, duly
certified and under the seal of the director of property valuation, shall be
sent to the board of county commissioners or district board employing
such appraiser, who shall cause the same to be recorded in full upon the
journal of the board. Immediately upon the service of such order by the
director of property valuation, such office of appraiser shall be vacant, and
the board of county commissioners or district board shall appoint an
eligible Kansas appraiser as appraiser to fill such vacancy, who shall
qualify as provided by law in such cases. Should the person appointed be
other than the person appointed to discharge the duties of the office
temporarily, the person discharging the duties of the office temporarily
shall immediately transfer to the person appointed to fill the vacancy all
the books, records and files of the office.
(b) Whenever the director of property valuation shall on such
director's own motion conclude, after inquiry, that the appraiser of any
county or district has failed or neglected to discharge such appraiser's
duties as required by law and that the interest of the public service will be
promoted by the removal of such appraiser, the director of property
valuation shall enter upon the record of proceeding in such director's office
an order suspending or terminating such appraiser from office. Such order
shall state the reason for such suspension or termination and from and after
the date of service of such order upon such appraiser and the board of
county commissioners or district board employing such appraiser, the
person suspended or terminated shall be divested of all power as appraiser
and shall immediately deliver to the person appointed to discharge the
duties of the office of such appraiser, all books, records and papers
pertaining to the office. Upon receipt of an order by the director of
property valuation suspending or terminating the appraiser of the county or
district, the board of county commissioners or district board shall appoint a
temporary appraiser to discharge the duties of the office until the
suspension is removed or the vacancy filled, and the person appointed
shall take the oath of office required by law and thereupon such person
shall be invested with all of the powers and duties of the office.
Within 15 days after service of an order of suspension or termination by
the director of property valuation under this subsection, the appraiser may
request a hearing on the order before the state board of tax appeals. Upon
receipt of a timely request, the state board of tax appeals shall conduct a
hearing in accordance with the provisions of the Kansas administrative
procedure act. If the appraiser is a county appraiser, The hearing shall be
held at the county seat of such county or if such appraiser is a district
appraiser such hearing shall be held at the county seat of the county within
such district having the greatest population . At the hearing, the state board
of tax appeals shall make inquiry as to all facts connected with such
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suspension or termination, and if after such inquiry is made the state board
of tax appeals determines that the appraiser suspended should be removed
permanently and such appraiser's office declared vacated or should be
terminated, then the state board of tax appeals shall render an order
removing such appraiser. A copy of such order, duly certified by the
secretary under the seal of the board, shall be sent to the board of county
commissioners or district board , who shall cause the same to be recorded
in full upon the journal of the board. Immediately upon the service of such
order by the state board of tax appeals such office of county appraiser shall
be vacant, and the board of county commissioners or district board shall
appoint an eligible Kansas appraiser as appraiser to fill such vacancy, who
shall qualify as provided by law in such cases. Should the person
appointed be other than the person appointed to discharge the duties of the
office temporarily, the person discharging the duties of the office
temporarily shall immediately transfer to the person appointed to fill the
vacancy all the books, records and files of the office.
The provisions of this section shall expire on June 30, 2029.
Sec. 7. K.S.A. 19-432 is hereby amended to read as follows: 19-432.
(a) The director of property valuation shall maintain a current list of
persons eligible to be appointed to the office of appraiser. Periodic
issuance of this list shall constitute the official list of eligible Kansas
appraisers who are candidates for appointment. Inclusion on this list shall
be made dependent upon successful completion of a written examination
as adopted and administered by the director.
(b) The director of property valuation shall be required to conduct
training courses annually for the purpose of training appraisal candidates.
These courses shall be designed to prepare students to successfully
complete the written examinations required for eligible Kansas appraiser
status.
(c) Once certified, an eligible Kansas appraiser may retain that status
only through successful completion of additional appraisal courses at
intervals as determined by the director of property valuation. The director
shall be required to conduct training courses annually for the purpose of
providing the additional curriculum required for retention of Kansas
appraiser status. The director may accept appraisal courses approved by
the Kansas real estate appraisal board pursuant to K.S.A. 58-4105, and
amendments thereto, as an alternative to courses conducted by the
director's office to fulfill this requirement for the maintenance of eligible
Kansas appraiser status.
(1) After notice and an opportunity to be heard in accordance with the
provisions of the Kansas administrative procedure act, the director of
property valuation may remove any person from the list of persons eligible
to be appointed to the office of appraiser for any of the following acts or
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omissions:
(A) Failing to meet the minimum qualifications established by this
section;
(B) a plea of guilty or nolo contendere to, or conviction of: (i) Any
crime involving moral turpitude; or (ii) any felony charge; or
(C) entry of a final civil judgment against the person on grounds of
fraud, misrepresentation or deceit in the making of any appraisal of real or
personal property.
(2) Any person removed from the list of persons eligible to be
appointed to the office of county appraiser under the provisions of this
section shall immediately forfeit the office of county or district appraiser.
(3) An appeal may be taken to the state board of tax appeals from any
final action of the director of property valuation under the provisions of
this section pursuant to K.S.A. 74-2438, and amendments thereto.
(4) The director of property valuation may relist a person as an
eligible county appraiser upon a showing of mitigating circumstances,
restitution or expungement.
(d) The board of county commissioners or governing body of any
unified government of each county shall immediately notify the director of
property valuation when a person no longer holds the office of county
appraiser for such county. The notification shall be made on a form
provided by the director. If the person no longer holds the office of county
appraiser before the expiration of a four-year term or the person does not
complete a four-year term, then the notification shall include the reason
therefor, unless otherwise precluded by law. The director shall make a
notation on any eligibility list record of the person when the person no
longer holds the office of county appraiser before the expiration of a four-
year term or the person does not complete a four-year term.
(e) The provisions of this section shall expire on June 30, 2029.
Sec. 8. K.S.A. 19-433 is hereby amended to read as follows: 19-433.
The county or district appraiser appointed under the provisions of this act
shall take and subscribe to an oath as a county officials official.
Sec. 9. K.S.A. 19-434 is hereby amended to read as follows: 19-434.
The appraiser of each county or district appointed under the provisions of
this act shall receive an annual salary in an amount which that shall be
fixed by resolution of the board of county commissioners of the county or
district board of the district.
Sec. 10. K.S.A. 19-435 is hereby amended to read as follows: 19-435.
The board of county commissioners or district board shall allow any
appraiser, deputy, or employee his actual and necessary travel and
subsistence expense incurred in the performance of his such duties and
shall allow mileage to any such officer, deputy , or employee at the rate
prescribed by law for each mile actually and necessarily traveled in a
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SB 365 9
privately owned vehicle in the performance of his such duties.
Sec. 11. K.S.A. 19-4110 is hereby amended to read as follows: 19-
4110. (a) The board of county commissioners of any two or more counties
may enter into an interlocal cooperation agreement under K.S.A. 12-2901
et seq., and amendments thereto, to jointly promote economic
development at any location or locations within the geographical
boundaries of any one or more of such counties in accordance with the
provisions of K.S.A. 19-4101 et seq., and amendments thereto.
(b) Notwithstanding any other provision of law to the contrary, any
such interlocal cooperation agreement may:
(1) Provide for the establishment of a strategic, multi-year economic
development plan that identifies any capital improvement, infrastructure or
other needs, or combination thereof, within the geographical boundaries of
the counties which that have entered into such agreement and addresses
those needs, on a prioritized basis, to promote economic development
activities by any public agency, private agency or combination of such
agencies within the geographical boundaries of such counties;
(2) provide for the creation of a separate legal entity that shall be
authorized to exercise all powers conferred upon separate legal entities
under the provisions of K.S.A. 12-2904a, and amendments thereto, and all
powers conferred upon incorporated industrial districts under the
provisions of K.S.A. 19-3808, and amendments thereto, within the
geographical boundaries of the counties which that have entered into such
agreement in connection with the execution, implementation, management
or conduct, or combination thereof, of the joint or cooperative economic
development activities set forth in the agreement;
(3) provide that the separate legal entity described in subsection (b)
(2) shall use any dues, fees, assessments and other financial contributions
from member public agencies; any receipts from any general tax levied on
all tangible property within the geographical boundaries of all of the
counties which that have entered into such agreement to support economic
development activities set forth in the agreement; any proceeds of bonds,
notes, loans or other authorized forms of indebtedness; any grants, gifts or
donations from public and private agencies; and any other authorized
source of revenue to create an economic development fund to further the
objects and purposes set forth in the agreement. Such agreement shall
provide that such separate legal entity shall make such expenditures,
transfers, including grants and loans and disbursements from the economic
development fund deemed necessary or otherwise appropriate in
connection with any established economic development project or activity
at any location or locations within the geographical boundaries of any one
or more of such counties; and
(4) provide that consideration for participation in the agreement may
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include a system of revenue-sharing assessments or transfers among and
between the counties which that have entered into such agreement based
on the growth in assessed valuation of the property subject to the interlocal
cooperation agreement.
(c) A copy of the interlocal cooperation agreement shall be filed with
the county clerk and provided to the county or district appraiser of each
county which that has entered into such agreement.
(d) The county or district appraiser of each county which that has
entered into the interlocal cooperation agreement shall certify the amount
of any increase in assessed valuation of the property subject to the
interlocal cooperation agreement and shall furnish such information to the
county clerk of each such county on or before June 15 of each year.
Sec. 12. K.S.A. 25-101 is hereby amended to read as follows: 25-101.
(a) On the Tuesday succeeding the first Monday in November of each
even-numbered year, there shall be held a general election to elect officers
as follows:
(1) At each alternate election, prior to the year in which the term of
office of the president and vice-president of the United States will expire,
there shall be elected the electors of president and vice-president of the
United States to which the state may be entitled at the time of such
election;
(2) at each such election, when the term of a United States senator for
this state shall expire during the next year, there shall be elected a United
States senator;
(3) at each such election there shall be elected the representatives in
congress to which the state may be entitled at the time of such election;
(4) at each alternate election, prior to the year in which their regular
terms of office will expire, there shall be elected a governor, lieutenant
governor, secretary of state, attorney general, state treasurer and state
commissioner of insurance;
(5) at each such election there shall be elected such members of the
state board of education as provided by law;
(6) at each such election, when, in a judicial district in which judges
of the district court are elected, the term of any district judge expires
during the next year, or a vacancy in a district judgeship has been filled by
appointment more than 30 days prior to the election, there shall be elected
a district judge of such judicial district;
(7) at each such election, when, in a judicial district in which judges
of the district court are elected, the term of any district magistrate judge
expires during the next year, or a vacancy in a district magistrate judgeship
has been filled by appointment more than 30 days prior to the election,
there shall be elected a district magistrate judge of such judicial district;
(8) at each alternate election, prior to the year in which the regular
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term of office of state senators shall expire, there shall be elected a state
senator in each state senatorial district;
(9) at each election there shall be elected a representative from each
state representative district;
(10) at each alternate election there shall be elected , in each county, a
county clerk, county treasurer, register of deeds, county or district attorney,
sheriff and such other officers as provided by law , and commencing in
2028, a county appraiser; and
(11) at each election, when the term of county commissioner in any
district in any county shall expire during the next year, there shall be
elected from such district a county commissioner.
(b) This section shall apply to the filling of vacancies only so far as is
consistent with the provisions of law relating thereto.
Sec. 13. K.S.A. 2025 Supp. 25-213 is hereby amended to read as
follows: 25-213. (a) At all national and state primary elections, the national
and state offices as specified for each in this section shall be printed upon
the official primary election ballot for national and state offices and the
county and township offices as specified for each in this section shall be
printed upon the official primary election ballot for county and township
offices.
(b) The official primary election ballots shall have the following
heading:
OFFICIAL PRIMARY ELECTION BALLOT
______________ Party
To vote for a person whose name is printed on the ballot make a cross
or check mark in the square at the left of the person's name. To vote for a
person whose name is not printed on the ballot, write the person's name in
the blank space, if any is provided, and make a cross or check mark in the
square to the left.
The words national and state or the words county and township shall
appear on the line preceding the part of the form shown above.
The form shown shall be followed by the names of the persons for
whom nomination petitions or declarations have been filed according to
law for political parties having primary elections, and for the national and
state offices in the following order: United States senator, United States
representative from _____ district, governor and lieutenant governor,
secretary of state, attorney general, state treasurer, commissioner of
insurance, senator _____ district, representative _____ district, district
judge _____ district, district magistrate judge ____ district, district
attorney _____ judicial district, and member state board of education
_____ district. For county and township offices the form shall be followed
by the names of persons for whom nomination petitions or declarations
have been filed according to law for political parties having primary
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elections in the following order: Commissioner ____ district, county clerk,
treasurer, register of deeds, county appraiser, county attorney, sheriff,
township trustee, township treasurer, township clerk. When any office is
not to be elected, it shall be omitted from the ballot. Other offices to be
elected but not listed shall be inserted in the proper places. For each office
there shall be a statement of the number to vote for.
To the left of each name there shall be printed a square. Official
primary election ballots may be printed in one or more columns. The
names certified by the secretary of state or county election officer shall be
printed on official primary election ballots and no others. In case there are
no nomination petitions or declarations on file for any particular office, the
title to the office shall be printed on the ballot followed by a blank line
with a square, and such title, followed by a blank line, may be printed in
the list of candidates published in the official paper. No blank line shall be
printed following any office where there are nomination petitions or
declarations on file for the office except following the offices of precinct
committeeman and precinct committeewoman.
(c) Except as otherwise provided in this section, no person's name
shall be printed more than once on either the official primary election
ballot for national and state offices or the official primary election ballot
for county and township offices. No name that is printed on the official
primary election ballot as a candidate of a political party shall be printed or
written in as a candidate for any office on the official primary election
ballot of any other political party. If a person is a candidate for the
unexpired term for an office, the person's name may be printed on the
same ballot as a candidate for the next regular term for such office. The
name of any candidate on the ballot may be printed on the same ballot as
such candidate and also as a candidate for precinct committeeman or
committeewoman. No name that is printed on the official primary election
ballot for national and state offices shall be printed or written in elsewhere
on the ballot or on the official primary election ballot for county and
township offices except for precinct committeeman or committeewoman.
No name that is printed on the official primary election ballot for county
and township offices shall be printed or written in on the official primary
election ballot for national and state offices or elsewhere on the county and
township ballot except for precinct committeeman or committeewoman.
(d) No person shall be elected to the office of precinct committeeman
or precinct committeewoman where no nomination petitions or
declarations have been filed, unless the person receives at least five write-
in votes, resides in such precinct, is a qualified elector and is a member of
such party as shown by the party affiliation list maintained in the county
election office. As a result of a primary election, no person shall receive
the nomination and no person's name shall be printed on the official
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SB 365 13
general election ballot when no nomination petitions or declarations were
filed, unless the person receives votes equal in number to not less than 5%
of the total of the current voter registration designated in the state, county
or district in which the office is sought, as compiled by the office of the
secretary of state, except that a candidate for township office may receive
the nomination and have such person's name printed on the ballot where
no nomination petitions or declarations have been filed if such candidate
receives three or more write-in votes. No such person shall be required to
obtain more than 5,000 votes.
(e) The secretary of state by rules and regulations shall develop the
official ballot for municipal elections in odd-numbered year elections.
(f) A person who won the primary election as a result of the person's
name being written in on the primary ballot shall have such person's name
printed on the official general election ballot for national, state, county,
township or municipal office, unless the person notifies, in writing, the
secretary of state for national or state office or the county election office
for all other offices within 10 days following the canvass of the primary
election that the person does not want such person's name on the official
general election ballot.
Sec. 14. K.S.A. 25-611 is hereby amended to read as follows: 25-611.
(a) The arrangement of offices on the official general ballot for national
and state offices for those offices to be elected shall be in the following
order: Names of candidates for the offices of president and vice-president
vice president , United States senator, United States representative
____________ district, governor and lieutenant governor running together,
secretary of state, attorney general, (and any other officers elected from the
state as a whole), state senator ______ district, state representative _____
district, district judge ________ district, district magistrate judge ____
district, district attorney ________ judicial district, and state board of
education member __________ district.
(b) The arrangement of offices on the official general ballot for
county township offices for those offices to be elected shall be in the
following order: Names of candidates for county commissioner ______
district, county clerk, county treasurer, register of deeds, county appraiser
commencing in 2028, county attorney, sheriff, township trustee, township
treasurer and township clerk.
(c) The secretary of state by rules and regulations adopted on or
before July 1, 2016, shall develop the order of arrangement of municipal
offices on the general election ballot in odd-numbered year elections.
Sec. 15. K.S.A. 2025 Supp. 74-2433f is hereby amended to read as
follows: 74-2433f. (a) There shall be a division of the state board of tax
appeals known as the small claims and expedited hearings division.
Hearing officers appointed by the chief hearing officer shall have authority
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SB 365 14
to hear and decide cases heard in the small claims and expedited hearings
division.
(b) The small claims and expedited hearings division shall have
jurisdiction over hearing and deciding applications for the refund of
protested taxes under the provisions of K.S.A. 79-2005, and amendments
thereto, and hearing and deciding appeals from decisions rendered
pursuant to the provisions of K.S.A. 79-1448, and amendments thereto,
and of article 16 of chapter 79 of the Kansas Statutes Annotated, and
amendments thereto, with regard to single-family residential property. The
filing of an appeal with the small claims and expedited hearings division
shall be a prerequisite for filing an appeal with the state board of tax
appeals for appeals involving single-family residential property.
(c) At the election of the taxpayer, the small claims and expedited
hearings division shall have jurisdiction over: (1) Any appeal of a decision,
finding, order or ruling of the director of taxation, except an appeal,
finding, order or ruling relating to an assessment issued pursuant to K.S.A.
79-5201 et seq., and amendments thereto, in which the amount of tax in
controversy does not exceed $15,000; (2) hearing and deciding
applications for the refund of protested taxes under the provisions of
K.S.A. 79-2005, and amendments thereto, where the value of the property,
other than property devoted to agricultural use, is less than $3,000,000 as
reflected on the valuation notice; and (3) hearing and deciding appeals
from decisions rendered pursuant to the provisions of K.S.A. 79-1448, and
amendments thereto, and of article 16 of chapter 79 of the Kansas Statutes
Annotated, and amendments thereto, other than those relating to land
devoted to agricultural use, wherein the value of the property is less than
$3,000,000 as reflected on the valuation notice.
(d) In accordance with the provisions of K.S.A. 74-2438, and
amendments thereto, any party may elect to appeal any application or
decision referenced in subsection (b) to the state board of tax appeals.
Except as provided in subsection (b) regarding single-family residential
property, the filing of an appeal with the small claims and expedited
hearings division shall not be a prerequisite for filing an appeal with the
state board of tax appeals under this section. Final decisions of the small
claims and expedited hearings division may be appealed to the state board
of tax appeals. An appeal of a decision of the small claims and expedited
hearings division to the state board of tax appeals shall be de novo. The
county bears the burden of proof in any appeal filed by the county
pursuant to this section. With regard to any matter properly submitted to
the board relating to the determination of valuation of property for taxation
purposes pursuant to this subsection, 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
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SB 365 15
taxpayer appealed to the small claims and expedited hearings division.
(e) A taxpayer shall commence a proceeding in the small claims and
expedited hearings division by filing a notice of appeal in the form
prescribed by the rules of the state board of tax appeals , which shall state
the nature of the taxpayer's claim. 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 subsection (f). Notice of
appeal shall be provided to the appropriate unit of government named in
the notice of appeal by the taxpayer. In any valuation appeal or tax protest
commenced pursuant to articles 14 and 20 of chapter 79 of the Kansas
Statutes Annotated, and amendments thereto, or any appeal from a final
determination by the secretary of revenue, the hearing may be conducted
by teleconference or video conference as directed by the chief hearing
officer or a designee.
(f) The hearing in the small claims and expedited hearings division
shall be informal. The hearing officer may hear any testimony and receive
any evidence the hearing officer deems necessary or desirable for a just
determination of the case. A hearing officer shall have the authority to
administer oaths in all matters before the hearing officer. All testimony
shall be given under oath. A party may appear personally or may be
represented by an attorney, a certified public accountant, a certified general
appraiser, a tax representative or agent, a member of the taxpayer's
immediate family or an authorized employee of the taxpayer. A county or
unified government may be represented by the county appraiser, designee
of the county appraiser, county attorney or counselor or other
representatives so designated. No transcript of the proceedings shall be
kept.
(g) The hearing in the small claims and expedited hearings division
shall be conducted within 60 days after the appeal is filed in the small
claims and expedited hearings division unless such time period is waived
by the taxpayer. A decision shall be rendered by the hearing officer within
30 days after the hearing is concluded and, in cases arising from appeals
described by subsections (b) and (c)(2) and (3), shall be accompanied by a
written explanation of the reasoning upon which such decision is based.
Documents provided by a taxpayer or county or district appraiser shall be
returned to the taxpayer or the county or district appraiser by the hearing
officer and shall not become a part of the board's permanent records.
Documents provided to the hearing officer shall be confidential and may
not be disclosed, except as otherwise specifically provided.
(h) With regard to any matter properly submitted to the division
relating to the determination of valuation of property for taxation purposes,
it shall be the duty of the county appraiser to initiate the production of
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SB 365 16
evidence to demonstrate, by a preponderance of the evidence, the validity
and correctness of such determination. No presumption shall exist in favor
of the county appraiser with respect to 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 the taxpayer has
furnished the county or district appraiser, within 30 calendar days
following the informal meeting required by K.S.A. 79-1448, and
amendments thereto, or within 30 calendar days following the informal
meeting required by K.S.A. 79-2005, and amendments thereto, 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 division relating to the determination of
valuation of property for taxation purposes, the hearing officer 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. 16. K.S.A. 74-2438 is hereby amended to read as follows: 74-
2438. (a) An appeal may be taken to the state board of tax appeals from
any finding, ruling, order, decision, final determination or other final
action, including action relating to abatement or reduction of penalty and
interest, on any case of the secretary of revenue or the secretary's designee
by any person aggrieved thereby. Notice of such appeal shall be filed with
the secretary of the board within 30 days after such finding, ruling, order,
decision, final determination or other action on a case, and a copy served
upon the secretary of revenue or the secretary's designee. An appeal may
also be taken to the state board of tax appeals at any time when no final
determination has been made by the secretary of revenue or the secretary's
designee after 270 days has passed since the date of the request for
informal conference pursuant to K.S.A. 79-3226, and amendments thereto,
and no written agreement by the parties to further extend the time for
making such final determination is in effect.
(b) Upon receipt of a timely appeal, the board shall conduct a hearing
in accordance with the provisions of the Kansas administrative procedure
act. The hearing before the board shall be a de novo hearing unless the
parties agree to submit the case on the record made before the secretary of
revenue or the secretary's designee.
(c) (1) 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
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SB 365 17
purposes, it shall be the duty of the county or district 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 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. Any appraisal made by
the county or district appraiser must shall be released through the
discovery process to the taxpayer, the taxpayer's attorney or the taxpayer's
representative. No presumption shall exist in favor of the county or district
appraiser with respect to the validity and correctness of such
determination. If a taxpayer presents a single property appraisal with an
effective date of January 1 of the year appealed which that has been
conducted by a certified general real property appraiser which and
determines the subject property's valuation to be less than that determined
by a mass real estate appraisal conducted by the county or district
appraiser, then the taxpayer's property-specific appraisal shall be accepted
into evidence by the board. No interest shall accrue on the amount of the
assessment of tax subject to any such appeal beyond 120 days after the
date the matter was fully submitted, except that, if a final order is issued
within such time period, interest shall continue to accrue until such time as
the tax liability is fully satisfied, and if a final order is issued beyond such
time period, interest shall recommence to accrue from the date of such
order until such time as the tax liability is fully satisfied.
(2) With regard to any matter properly submitted to the board relating
to the determination of valuation of real property, if the director of
property valuation has developed and adopted methodologies to value such
type of property, then it shall be the duty of the county or district appraiser
to demonstrate compliance with such methodologies.
Sec. 17. K.S.A. 75-5105a is hereby amended to read as follows: 75-
5105a. The director of property valuation shall:
(a) Devise and prescribe uniform assessment forms and records,
property-identification maps, land-classification maps, land-value maps,
permanent record cards, and other essential assessment tools, and to assist
each county with the installation and maintenance of the same.
(b) Devise or prescribe guides, or both, for the valuation of personal
property. The director of property valuation may furnish to each county
one copy of each guide so prescribed and a copy or copies of each guide so
devised. In the preparation of such guides, the director of property
valuation shall confer with representatives of the county appraisers and
district appraisers, and shall seek counsel from official representatives of
organized groups interested in and familiar with the value of classes of
property with which they are concerned.
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SB 365 18
(c) Render all assistance possible toward uniform assessments within
the counties and throughout the state.
(d) Assist county appraisers and district appraisers to determine the
fair market value in money of nonstate assessed properties, the valuation
of which requires specialized technical knowledge.
(e) Compile sales ratio data as provided by K.S.A. 79-1486 through
79-1493, and amendments thereto, and to analyze such assessment data.
(f) Perform such other duties as may be prescribed by law.
Sec. 18. K.S.A. 79-201q is hereby amended to read as follows: 79-
201q. The following described property, to the extent herein specified,
shall be and is hereby exempt from all property or ad valorem taxes levied
under the laws of the state of Kansas:
(a) (1) All property owned and primarily operated as an airport by a
political subdivision, including property leased by the political subdivision
for purposes not essential to the operation of an airport, for all taxable
years commencing before January 1, 1993.
(2) For all taxable years commencing after December 31, 1992, all
property owned and primarily operated as an airport by a political
subdivision, including property leased by the political subdivision for
purposes essential to the operation of an airport. Payments in lieu of
property taxes may be required for any or all of such years for such leased
property, and such payments shall be apportioned and distributed in the
same manner as general property taxes.
(b) If the term of any lease existing on April 15, 1991, of any such
property for purposes not essential to the operation of an airport extends
beyond tax year 1992, the expiration date of the exemption provided by
subsection (a) shall be the tax year next following the tax year during
which such lease expires. Payments in lieu of taxes may be required for
taxable years commencing after December 31, 1992, for any such property
for the duration of any such lease, and all such payments shall be
apportioned and distributed in the same manner as general property taxes.
(c) Nothing in this section shall be deemed to apply to or limit the
operation of K.S.A. 27-319, 27-330 or 79-201a Second, and amendments
thereto.
(d) All property taxes, including any penalties and interest accrued
thereon, imposed upon any property described in subsection (a) and (b) for
all taxable years to which such subsections apply are hereby declared to be
canceled but any such amounts paid in any such year shall not be refunded
except that with respect to Liberal municipal airport such amounts shall be
refunded.
(e) The county or district appraiser shall value the land and
improvements, and the value of the land and improvements may be
entered on the assessment rolls in separate entries and descriptions. The
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SB 365 19
provisions of this subsection shall be applicable to all taxable years
commencing after December 31, 1992.
Sec. 19. K.S.A. 79-201s is hereby amended to read as follows: 79-
201s. (a) For all taxable years commencing after December 31, 1991, all
property owned and primarily operated as an airport by an airport authority
established under K.S.A. 3-162 et seq., and amendments thereto, including
property leased by the airport authority for aviation related purposes, shall
be exempt from all property or ad valorem taxes levied under the laws of
this state. If the term of any lease existing on April 15, 1991, of any
property for purposes not aviation related extends beyond tax year 1991,
such property shall be exempt from all property or ad valorem taxes levied
under the laws of this state until the tax year next following the tax year
during which such lease expires.
(b) All property or ad valorem taxes, including any penalties and
interest accrued thereon, imposed upon any property described by
subsection (a) for all taxable years commencing prior to January 1, 1992,
are hereby declared to be canceled.
(c) The county or district appraiser shall value the land and
improvements, and the value of the land and improvements may be
entered on the assessment rolls in separate entries and descriptions. The
provisions of this subsection shall be applicable to all taxable years
commencing after December 31, 1991.
Sec. 20. K.S.A. 79-412 is hereby amended to read as follows: 79-412.
It shall be the duty of the county or district appraiser to value the land and
improvements. The value of the land and improvements shall be entered
on the assessment roll in a single aggregate, except as hereinafter
provided. Improvements owned by entities other than the owner of the
land shall be assessed to the owners of such improvements, if the lease
agreement has been recorded or filed in the office of the register of deeds.
The words "building on leased ground" shall appear on the first page of the
lease agreement. It shall be the responsibility of the person recording or
filing the lease agreement to include such words as provided in this
section. Failure to include such words as provided in this section may
result in such improvements being assessed to the owner of the land. As
used in this section, the term "person" means any individual, business,
domestic or foreign corporation, partnership or association. Delinquent
taxes imposed on such improvements may be collected by levy and sale of
the interests of such owners the same as in cases of the collection of taxes
on personal property.
Sec. 21. K.S.A. 79-5a04 is hereby amended to read as follows: 79-
5a04. The director of property valuation shall annually determine the fair
market value of public utility property, both real and personal, tangible and
intangible, of every public utility as defined in subsection (a) of K.S.A. 79-
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5a01(a), and amendments thereto.
As used in this section, "fair market value" means the amount in terms
of money that a well informed buyer is justified in paying and a well
informed seller is justified in accepting for property in an open and
competitive market, assuming that the parties are acting without undue
compulsion. For the purposes of this definition, it shall be assumed that
consummation of a sale occurs as of January 1.
The division of property valuation in determining the fair market value
of public utility property shall, where practicable, determine the unit
valuation, allocated to Kansas, and in doing so shall use generally accepted
appraisal procedures developed through the appraisal process and may
consider, including but not by way of exclusion, the following factors:
(a) Original cost.
(b) Original cost less depreciation or reproduction cost less
depreciation, or both, or replacement cost new less depreciation, except
that where either method is used proper allowance and deduction shall be
made for functional or economic obsolescence and for operation of
nonprofitable facilities which that necessitate regulatory body approval to
eliminate.
(c) The market or actual value of all outstanding capital stock and
debt.
(d) The utility operating income, capitalized in the manner and at
such rate or rates as shall be just and reasonable.
(e) Such other information or evidence as to value as may be obtained
that will enable the property valuation department to determine the fair
market value of the property of such public utility.
The fair market value of affiliated properties separately assessed, or the
nonoperating properties of such companies, or both, shall be ascertained
and determined as nearly as possible and deducted from the total unit
value of the properties of such companies if such properties are included in
the unit value. Except for the property of any entity enumerated in
subsection (b) of K.S.A. 79-5a01(b), and amendments thereto, and insofar
as it is practicable to do so, the same method of evaluating the properties
of the companies separately assessed or nonoperating properties, or both,
shall be used as was used in determining the unit value of such companies.
All property of any entity enumerated in subsection (b) of K.S.A. 79-
5a01(b), and amendments thereto, shall be valued by the county or district
appraiser in the same manner as provided by law for the valuation of the
same type or class of property in the county.
Sec. 22. K.S.A. 79-1404 is hereby amended to read as follows: 79-
1404. It shall be the duty of the director of property valuation, and the
director shall have the power and authority:
First. To have and exercise general supervision over the administration
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of the assessment and tax laws of the state, over the county and district
appraisers, boards of county commissioners , county boards of
equalization, and all other boards of levy and assessment , to the end that
all assessments valuations of property, real, personal, and mixed, be made
relatively just and uniform and at its true and full cash fair market value ;
unless otherwise provided by law and to require all county and district
appraisers, and county commissioners and county boards of equalization ,
under penalty of forfeiture and removal from office as such appraisers or
boards, to assess all property of every kind and character at its actual and
full cash fair market value unless otherwise provided by law.
Second. To confer with, advise and direct county and district appraisers,
boards of commissioners, boards of equalization and others obligated
under the law to make levies and assessments , as to their duties under the
statutes of the state.
Third. To direct proceedings, actions and prosecutions to be instituted
to enforce the laws relating to the penalties, liabilities and punishment of
public officers, persons and officers or agents of corporations for failure or
neglect to comply with orders of the director of property valuation, or with
the provisions of the statutes governing the return, assessment and taxation
of property; and to cause complaints to be made against county and district
appraisers, county commissioners , county boards of equalization, or other
assessing or taxing officers, in the courts of proper jurisdiction, for their
removal from office for official misconduct or neglect of duty.
Fourth. To require the attorney general, or county attorneys in their
respective counties, to assist in the commencement and prosecution of
actions and proceedings for penalties, forfeitures, removals and
punishments for violations of the laws of the state in respect to the
assessment and taxation of property, or to represent the director of
property valuation in any litigation in which the director may become
involved in the discharge of the director's duties.
Fifth. To require township, city, county, state or other public officers to
report information as to the assessment of property, collection of taxes,
receipts from licenses and other sources, the expenditure of public funds
for all purposes, and such other information as may be needful needed or
desirable in the work of the director of property valuation, in such form
and upon such blanks as the director of property valuation may prescribe.
Also, to make and prosecute such research and investigation as to the
detailed properties of corporations, the business, income, reasonable
expenditures and true values of the franchise and properties of all public
service corporations doing business in this state, as will enable the director
of property valuation to ascertain a fair and equitable basis of assessing the
same and of making and recommending proper legislation to the
legislature, from time to time, and to direct the local assessing and taxing
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officers in making such assessments.
Sixth. To require individuals, partnerships, companies, associations,
joint-stock companies and corporations to furnish information concerning
their capital, funded or other debts, current assets and liabilities, value of
property, earnings, operating and other expenses, taxes and other charges ,
and all other facts which that may be needful needed or desirable to enable
the director of property valuation to ascertain the value and relative
burdens borne by all kinds of property in the state.
Seventh. To summon witnesses from any part of the state to appear and
give testimony, and to compel said witnesses to produce records, books,
papers and documents relating to any subject or matter which that the
director of property valuation shall have authority to investigate or
determine, subject to the restrictions of K.S.A. 79-1424 and amendments
thereto.
Eighth. To cause the deposition of witnesses residing within or without
the state, or absent therefrom, to be taken, upon notice to the interested
parties, if any, in like manner that depositions of witnesses are taken in
civil actions pending in the district court, in any matter which that the
director of property valuation shall have authority to investigate and
determine.
Ninth. To investigate the work and methods of county and district
appraisers, and boards of county commissions and county boards of
equalization commissioners in the assessment, equalization and taxation of
all kinds of property, by visiting the counties of the state.
Tenth. To carefully examine into all cases where evasion or violation of
the laws for assessment and taxation of property is alleged, complained of,
or discovered, and to ascertain wherein existing laws are defective, or are
improperly or negligently administered, and to prepare and recommend
measures best calculated to remedy the defects discovered.
Eleventh. To investigate the tax systems of other states and countries,
and to formulate and recommend such legislation as may be deemed
expedient to prevent evasion of assessment and tax laws, and to secure just
and equal taxation and improvement in the system of taxation in the state.
Twelfth. To inquire into the system of accounting and auditing public
funds in use in townships, cities, counties and state , and to devise and
prescribe a uniform system of auditing and accounting of the receipts and
disbursements of public funds in the municipalities of the state.
Thirteenth. To consult and confer with the governor and attorney
general of the state upon the subject of taxation, the administration of the
laws in relation thereto, and the progress of the work of the director of
property valuation , and to furnish the governor, from time to time, such
assistance and information as the director may require.
Fourteenth. To transmit to the governor and to each member of the
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legislature, 30 days before the meeting of the legislature, the report of the
director of property valuation, covering the subject of assessment and
taxation, the results of the investigations of the director of property
valuation, and the director's recommendations for improvement in the
system of taxation in the state, together with such measures as may be
formulated for the consideration of the legislature.
Fifteenth. To make appraisement and assessment of all railroads and the
property of railroad corporations, excepting such real estate as is not used
in the daily operation of its railroad, of all telegraph lines and property, of
all telephone lines and property, the property of all express companies,
sleeping car companies, and private car lines, doing business within the
state of Kansas, of gas pipe lines and property, of all oil pipe lines and
property, of all street railroads, electric lines and property, and all express
company property, within and without corporate limits of cities, doing
business in the state.
Sixteenth. To require any county board of equalization, at any time after
its adjournment, to reconvene and to make such orders as the director of
property valuation shall determine are just and necessary, and to direct and
order such county boards of equalization to raise or lower the valuation of
the property, real or personal, in any township or city, and to raise or lower
the valuation of the property of any person, company, or corporation; and
to order and direct any county board of equalization to raise or lower the
valuation of any class or classes of property; and generally to do and
perform any act or to make any order or direction to any county board of
equalization or any county or district appraiser as to the valuation of any
property or any class of property in any township, city or county which
that, in the judgment of said director of property valuation, may seem just
and necessary, to the end that all property shall be valued and assessed in
the same manner and to the same extent as any and all other property, real
or personal, required to be listed for taxation.
Seventeenth. To extend all statutory deadlines prescribed for the
mailing of valuation notices, certification of appraisal rolls and the
completion of valuation and classification hearings which that , in the
judgment of the director of property valuation, may seem just and
necessary to secure the orderly operation of the system of property
taxation within the state, except that the director shall not have the
authority to extend the deadlines prescribed by K.S.A. 79-2005 and
amendments thereto.
Sec. 23. K.S.A. 79-1404a is hereby amended to read as follows: 79-
1404a. The director of property valuation shall have authority to review
any valuation change made by a county or district appraiser pursuant to
K.S.A. 79-1448 and 79-2005, and amendments thereto, or a hearing officer
or panel pursuant to K.S.A. 79-1606, and amendments thereto, and may
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rescind such change upon written findings that such change has caused
property not to be valued according to law, provided however, no valuation
change shall be rescinded more than 60 days after the date of such change.
Any party aggrieved by an order of the director of property valuation
rescinding a valuation change may appeal such order to the state board of
tax appeals as provided in K.S.A. 74-2438, and amendments thereto.
Sec. 24. K.S.A. 79-1411b is hereby amended to read as follows: 79-
1411b. Each county shall comprise a separate assessment district, and the
county or district appraiser shall have the duty of appraising all tangible
property in this county.
Notwithstanding the provisions of this act which that require persons,
associations, companies or corporations to list tangible personal property
for assessment, the county or district appraiser also shall have the duty of
listing and appraising all taxable tangible personal property in his or her
the county used in, owned by, held , or in possession of a business. The
board of county commissioners of each county, after consultation with the
county or district appraiser, shall determine the most practical method of
providing for the listing and appraising of all tangible property as provided
herein in this section.
The county or district appraiser shall with the consent of the board of
county commissioners appoint such township trustees, assistants,
appraisers, and other employees as are required to carry out the provisions
of this act and to give such assistance to taxpayers as is necessary.
The county commissioners shall require every employee performing
appraisal analysis functions to attend appraisal schools conducted or
approved by the director of property valuation or to establish to the
satisfaction of the director of property valuation that such employee has
received the necessary training to perform such functions.
Sec. 25. K.S.A. 79-1412a is hereby amended to read as follows: 79-
1412a. (a) County appraisers and district appraisers shall perform the
following duties:
First. Install and maintain such records and data relating to all property
in the county, taxable and exempt, as may be required by the director of
property valuation.
Second. Annually, as of January 1, supervise the listing and appraisal of
all real estate and personal property in the county subject to taxation
except state-appraised property.
Third. Attend meetings of the county board of equalization county
commissioners when necessary for the purpose of aiding such board in the
proper discharge of its duties, making all records available to the county
board of equalization county commissioners.
Fourth. Prepare the appraisal roll and certify such rolls to the county
clerk.
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Fifth. Supervise the township trustees, assistants, appraisers and other
employees appointed by the appraiser in the performance of their duties.
Sixth. The county appraiseror district appraiser In setting values for
various types of personal property, shall conform to the values for such
property as shown in the personal property appraisal guides devised or
prescribed by the director of property valuation.
Seventh. Carry on continuously throughout the year the process of
appraising real property.
Eighth. If the county appraiser or district appraiser deems it advisable,
such appraiser may appoint one or more advisory committees of not less
fewer than five persons representative of the various economic interests
and geographic areas of the county to assist the appraiser in establishing
unit land values, unit values for structures, productivity, classifications for
agricultural lands, adjustments for location factors , and generally to advise
on assessment procedures and methods.
Ninth. Perform such other duties as may be required by law.
(b) The director of property valuation shall give notice to county and
district appraisers and county boards of equalization of any proposed
changes in the guides, schedules or methodology for use in valuing
property prescribed to the county and district appraisers for use in setting
values for property within the county or district. Such notice shall also be
published in the Kansas register and shall provide that such changes are
available for public inspection. Changes and modifications in guides,
schedules or methodology for use in valuing property which that are
prescribed by the director of property valuation for use by county and
district appraisers on or after July 1 in any year shall not be utilized in
establishing the value, for the current tax year, of any property, the value
of which has previously been established for such year.
(c) Notwithstanding the provisions of this section, the county
appraiser or the county appraiser's designee shall not, at any time, request
the following from a taxpayer:
(1) Any appraisal of the property that was conducted for the purpose
of obtaining mortgage financing;
(2) any fee appraisal with an effective date more than 12 months prior
to January 1 of the valuation year under appeal; or
(3) documents detailing individual lease agreements.
Nothing in this subsection shall prohibit the county appraiser or the
county appraiser's designee from requesting a certified rent roll from the
taxpayer.
Sec. 26. K.S.A. 79-1413a is hereby amended to read as follows: 79-
1413a. Whenever upon complaint made to the state board of tax appeals
by the county or district appraiser, the director of property valuation, the
board of county commissioners, any property taxpayer or any aggrieved
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SB 365 26
party, and a summary proceeding in that behalf had, it shall be made to
appear to the satisfaction of the board that the appraisal of real property or
tangible personal property in any county is not in substantial compliance
with law and the guidelines and timetables prescribed by the director of
property valuation, and that the interest of the public will be promoted by a
reappraisal of such property, the state board of tax appeals shall order a
reappraisal of all or any part of the property in such county to be made by
one or more persons, to be appointed by the state board of tax appeals for
that purpose, the expense of any such reappraisal to be borne by the county
in which is situated the property to be reappraised. The state board of tax
appeals shall, upon its own motion, after a hearing, order any such
reappraisal if it shall clearly appear that the public would be benefited
thereby. Due notice of the time and place fixed for such summary
proceeding or hearing shall be mailed to the county clerk and the county
appraiser of the county involved, the director of property valuation, who
shall be made a party to the proceeding, and to the party filing any such
complaint. Upon ordering such a reappraisal, the state board of tax appeals
may order all or any part of the taxable real property and tangible personal
property in such county to be reappraised , and shall either designate the
person or persons to make such reappraisal or permit the board of county
commissioners to designate such persons with the approval of the state
board of tax appeals. The cost of such reappraisal shall be paid from the
county general fund, the special countywide reappraisal fund established
by K.S.A. 79-1482, and amendments thereto, the issuance of no-fund
warrants, or from a special assessment equalization fund in the same
manner as provided in K.S.A. 79-1607 and 79-1608, and amendments
thereto, for the payment of the cost of appraisals.
The persons designated shall have access to all official records in the
office of the county clerk, county treasurer, county or district appraiser and
register of deeds pertaining to listing, assessment, and records of the
ownership of real property and tangible personal property in such county
and all powers of the assessing officials in the county pertaining to
discovery of taxable property in the county. They Such persons shall
reappraise all such taxable real property and tangible personal property in
the county as shall be ordered by the state board of tax appeals, except that
which is state assessed. They Such persons shall make such reappraisals on
forms approved by the state director of property valuation, and shall
deliver the same upon completion to the county or district appraiser who
shall retain the same for use of the county or district appraisers, the county
board of equalization and the state board of tax appeals.
No person, firm, corporation, partnership, or association, other than the
county or district appraiser, shall commence any contracted reappraisal in
any county until a written agreement has been entered into between the
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SB 365 27
board of county commissioners and such contractors. Such agreement
shall specifically set out the duties of the reappraisers , and shall contain a
stipulation that upon completion of the reappraisal and before final
payment to the reappraisers under the agreement, the reappraisers will
notify each taxpayer of its recommendations as to the valuation of such
taxpayer's property, by mailing such information to the taxpayer's last
known address. Pursuant to K.S.A. 79-1460, and amendments thereto, the
county or district appraiser shall not be authorized to use the valuations
submitted by the reappraisers in the year the reappraisal was completed
unless the reappraisal was completed and delivered to such appraiser on or
before March 1 of the year in which the valuations established are used as
a basis for the levy of taxes. Before entering into any contracts with the
county commissioners for reappraisals of property, every reappraiser shall
give and file with the board of county commissioners a good and sufficient
surety bond by a surety company authorized to do business in this state,
approved by the county attorney, in such sum as the county commissioners
shall fix, but not less than the amount to be received by the reappraisers
under the terms of the contract and conditioned for the faithful
performance of all duties required of such reappraisers under the terms of
the contract entered into, and the execution and filing of such a bond shall
be a condition precedent to entering into such an agreement and to
commencing work on the contract of reappraisal. Such bond shall be
further conditioned to remain in full force and effect for one year
subsequent to the date of the printing of the change of value notices for the
reappraisal and the delivery thereof to the county or district appraiser.
Sec. 27. K.S.A. 79-1420 is hereby amended to read as follows: 79-
1420. If any person, association, company, corporation or personal
property tax rendition form preparer shall knowingly give a false or
fraudulent list, schedule or statement, or shall willfully fail to disclose any
personal property taxable under the laws of this state, or shall understate
the value of any property taxable under the laws of this state, or shall fail
or refuse to deliver to the county or district appraiser, when called upon to
do so by a certified letter from such appraiser, a list of the taxable property
which that under the laws of this state is required to be listed, or shall
temporarily convert any part of such property into property not taxable or
shall remove such property from the county or state for the fraudulent
purpose of preventing such property from being listed, or of evading the
payment of taxes thereon, or shall transfer or transmit any property to any
person with such intent, he or she or it shall be guilty of a misdemeanor,
and subject to a fine of not less than $1,000 nor more than $5,000.
Prosecutions under this act shall be brought by the county or district
attorney in the district court of the proper county, upon the verified
complaint of the director of property valuation or the county or district
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SB 365 28
appraiser.
Sec. 28. 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
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
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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. 29. K.S.A. 79-1455 is hereby amended to read as follows: 79-
1455. Except for counties which have formed appraisal districts pursuant
to K.S.A. 19-425 et seq., Each county shall comprise a separate appraisal
unit, and the county appraiser shall have the duty of appraising all real and
tangible personal property in the county.
District appraisers shall have the powers and duties vested in and
imposed upon county appraisers. The term "county appraiser" shall be
construed to include "district appraiser."
Each year all taxable and exempt real and tangible personal property
shall be appraised by the county appraiser at its fair market value as of
January 1 in accordance with K.S.A. 79-503a , and amendments thereto,
unless otherwise specified by law.
Sec. 30. 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
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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 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 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 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 that has been
approved by the director of property valuation may be utilized by a county.
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(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. 31. K.S.A. 79-1460a is hereby amended to read as follows: 79-
1460a. Annually, at least 10 business days prior to the mailing of change of
valuation notices pursuant to K.S.A. 79-1460, and amendments thereto,
the county or district appraiser shall cause to be published in the official
county newspaper and on the official county website, if the county
maintains a county website, the results of the market study analysis as
prescribed by the director of the division of property valuation of the
department of revenue.
Sec. 32. K.S.A. 79-1466 is hereby amended to read as follows: 79-
1466. Commencing on January 1 of each year, the county or district
appraiser shall transmit the taxable real property appraisals and the exempt
real property appraisals to the county clerk continually upon the
completion thereof.
Upon completion of transmission of such appraisals to the county clerk,
on or before June 1 of each year, the county or district appraiser shall
deliver a document certifying that such appraisals constitute the complete
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appraisal rolls for real property.
The taxable real property appraisal roll shall consist of all real property
appraisals which that in aggregate list all taxable land and improvements
located within the county.
The exempt real property appraisal roll shall consist of all real property
appraisals which that in aggregate list all exempt land and improvements
located within the county.
All transmissions required by this section may be made electronically.
Sec. 33. K.S.A. 79-1467 is hereby amended to read as follows: 79-
1467. Commencing on January 1 of each year, the county or district
appraiser shall transmit the taxable personal property appraisals to the
county clerk continually upon the completion thereof. Upon completion of
transmission of such appraisals to the county clerk, on or before June 1
each year, the county or district appraiser shall deliver a document
certifying that such appraisals constitute the complete appraisal rolls for
personal property except for personal property which that may be subject
to investigation and valuation pursuant to law or personal property which
that may have escaped appraisal in any year, in which cases the appraiser
shall transmit to the clerk, upon completion, the appraisals of such
property and the clerk shall add the same to the taxable personal property
roll at such time.
The taxable personal property roll shall consist of all personal property
appraisals completed by the county or district appraiser.
The exempt personal property roll shall include all personal property
appraisals completed by the county or district appraiser on personal
property that is exempt from ad valorem taxation and is required to be
listed with the county or district appraiser.
All transmissions required by this section may be made electronically.
Sec. 34. K.S.A. 2025 Supp. 79-1476 is hereby amended to read as
follows: 79-1476. (a) The director of property valuation is hereby directed
and empowered to administer and supervise a statewide program of
reappraisal of all real property located within the state. Except as
otherwise authorized by K.S.A. 19-428, and amendments thereto, Each
county shall comprise a separate appraisal district under such program, and
the county appraiser shall have the duty of reappraising all of the real
property in the county pursuant to guidelines and timetables prescribed by
the director of property valuation and of updating the same on an annual
basis. In the case of multi-county appraisal districts, the district appraiser
shall have the duty of reappraising all of the real property in each of the
counties comprising the district pursuant to such guidelines and timetables
and of updating the same on an annual basis. Commencing in 2000, Every
parcel of real property shall be actually viewed and inspected by the
county or district appraiser once every six years.
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(b) Valuations shall be established for each parcel of real property at
its fair market value in money in accordance with the provisions of K.S.A.
79-503a, and amendments thereto.
(c) (1) Valuations shall be established for each parcel of land devoted
to agricultural use upon the basis of the agricultural income or productivity
attributable to the inherent capabilities of such land in its current usage
under a degree of management reflecting median production levels in the
manner hereinafter provided. A classification system for all land devoted
to agricultural use shall be adopted by the director of property valuation
using criteria established by the United States department of agriculture
natural resources conservation service.
(A) For all taxable years commencing after December 31, 1989, all
land devoted to agricultural use that is subject to the federal conservation
reserve program shall be classified as cultivated dry land for the purpose
of valuation for property tax purposes pursuant to this section, except that
for all taxable years commencing after December 31, 2022, all land
devoted to agricultural use that is subject to the federal grassland
conservation reserve program (CRP grasslands) shall be classified as
grassland for the purpose of valuation for property tax purposes pursuant
to this section.
(B) For all taxable years commencing after December 31, 1999, all
land devoted to agricultural use that is subject to the federal wetlands
reserve program shall be classified as native grassland for the purpose of
valuation for property tax purposes pursuant to this section.
(2) Productivity of land devoted to agricultural use shall be
determined for all land classes within each county or homogeneous region
based on an average of the eight calendar years immediately preceding the
calendar year that immediately precedes the year of valuation, at a degree
of management reflecting median production levels. The director of
property valuation shall determine median production levels based on
information available from state and federal crop and livestock reporting
services, the natural resources conservation service, and any other sources
of data that the director considers appropriate.
(d) The share of net income from land in the various land classes
within each county or homogeneous region that is normally received by
the landlord shall be used as the basis for determining agricultural income
for all land devoted to agricultural use except pasture or rangeland. The net
income normally received by the landlord from such land shall be
determined by deducting expenses normally incurred by the landlord from
the share of the gross income normally received by the landlord. The net
rental income normally received by the landlord from pasture or rangeland
within each county or homogeneous region shall be used as the basis for
determining agricultural income from such land. The net rental income
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SB 365 34
from pasture and rangeland that is normally received by the landlord shall
be determined by deducting expenses normally incurred from the gross
income normally received by the landlord. Commodity prices, crop yields
and pasture and rangeland rental rates and expenses shall be based on an
average of the eight calendar years immediately preceding the calendar
year that immediately precedes the year of valuation. Net income for every
land class within each county or homogeneous region shall be capitalized
at a rate determined to be the sum of the contract rate of interest on new
federal land bank loans in Kansas on July 1 of each year averaged over a
five-year period that includes the five years immediately preceding the
calendar year which that immediately precedes the year of valuation, plus
a percentage not less than 0.75% nor more than 2.75%, as determined by
the director of property valuation, except that the capitalization rate
calculated for property tax year 2003, and all such years thereafter, shall
not be less than 11% nor more than 12%.
(e) Based on the procedures provided in this section, the director of
property valuation shall make an annual determination of the value of land
within each of the various classes of land devoted to agricultural use
within each county or homogeneous region and furnish the same to the
several county appraisers who shall classify such land according to its
current usage and apply the value applicable to such class of land
according to the valuation schedules prepared and adopted by the director
of property valuation under the provisions of this section.
(f) It is the intent of the legislature that appraisal judgment and
appraisal standards be followed and incorporated throughout the process of
data collection and analysis and establishment of values pursuant to this
section.
(g) As used in this section:
(1) (A) "Land devoted to agricultural use" means and includes land,
regardless of whether it is located in the unincorporated area of the county
or within the corporate limits of a city, that is devoted to the production of
plants, animals or horticultural products, including, but not limited to:
Forages; grains and feed crops; dairy animals and dairy products; poultry
and poultry products; beef cattle, sheep, swine and horses; bees and apiary
products; trees and forest products; fruits, nuts and berries; vegetables; and
nursery, floral, ornamental and greenhouse products.
(B) "Land devoted to agricultural use" includes land:
(i) Established as a controlled shooting area pursuant to K.S.A. 32-
943, and amendments thereto, which shall be deemed to be land devoted to
agricultural use;
(ii) that is utilized by zoos that hold a valid class C exhibitor license
issued by the United States department of agriculture; and
(iii) for all taxable years commencing after December 31, 2020, that
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is otherwise devoted to the production of plants, animals or horticultural
products that is utilized as part of a registered agritourism activity at a
registered agritourism location by a registered agritourism operator
pursuant to K.S.A. 32-1432, and amendments thereto, including, but not
limited to, all land and buildings, whether permanent or temporary, that are
utilized for such agritourism activity. For purposes of this clause, the
selling of any items, products, services or merchandise associated with the
registered agritourism activity by a registered agritourism operator that
includes, but is not limited to, point of sales from either land or buildings,
shall not change the classification of the agricultural land or buildings as a
result of such sales.
(2) "Agritourism activity" means any activity that allows members of
the general public, for recreational, entertainment or educational purposes,
to view or enjoy rural activities, including, but not limited to, farming
activities, ranching activities or historic, cultural or natural attractions. An
activity may be an "agritourism activity" whether or not the participant
pays to participate in the activity. An activity is not an "agritourism
activity" if the participant is paid to participate in the activity.
(h) If a parcel has land devoted to agricultural purposes and land used
for suburban residential acreages, rural home sites or farm home sites, the
county appraiser shall determine the amount of the parcel used for
agricultural purposes and value and assess it accordingly as land devoted
to agricultural purposes. The county appraiser shall then determine the
amount of the remaining land used for such other purposes and value and
assess that land according to its use.
(i) The term "expenses" means those expenses typically incurred in
producing the plants, animals and horticultural products described above,
including management fees, production costs, maintenance and
depreciation of fences, irrigation wells, irrigation laterals and real estate
taxes. "Expenses" does not include those expenses incurred in providing
temporary or permanent buildings used in the production of such plants,
animals and horticultural products.
(j) The provisions of this section shall not be construed to conflict
with any other provisions of law relating to the appraisal of tangible
property for taxation purposes including the equalization processes of the
county and state board of tax appeals.
Sec. 35. K.S.A. 2025 Supp. 79-1479 is hereby amended to read as
follows: 79-1479. (a) On or before January 15, 1992, and quarterly
thereafter, The county or district appraiser shall submit quarterly to the
director of property valuation a progress report indicating actions taken
during the preceding quarter calendar year to implement the appraisal of
property in the county or district. Whenever the director of property
valuation shall determine that any county has failed, neglected or refused
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SB 365 36
to properly provide for the appraisal of property or the updating of the
appraisals on an annual basis in substantial compliance with the provisions
of law and the guidelines and timetables prescribed by the director, the
director shall file with the state board of tax appeals a complaint stating the
facts upon which the director has made the determination of
noncompliance as provided by K.S.A. 79-1413a, and amendments thereto.
If, as a result of such proceeding, the state board of tax appeals finds that
the county is not in substantial compliance with the provisions of law and
the guidelines and timetables of the director of property valuation
providing for the appraisal of all property in the county or the updating of
the appraisals on an annual basis, it shall order the immediate assumption
of the duties of the office of county appraiser by the director of the
division of property valuation until such time as the director of property
valuation determines that the county is in substantial compliance with the
provisions of law. Upon service of any such order on the board of county
commissioners, the appraiser shall immediately deliver to the director of
property valuation, or the director's designee, all books, records and papers
pertaining to the appraiser's office.
Any county for which the director of the division of property valuation
is ordered by the state board of tax appeals to assume the responsibility
and duties of the office of county appraiser shall reimburse the state for the
actual costs incurred by the director of the division of property valuation in
the assumption and carrying out of such responsibility and duties,
including any contracting costs in the event it is necessary for the director
of property valuation to contract with private appraisal firms to carry out
such responsibilities and duties.
(b) On or before June 1 of each year, the director of property
valuation shall review the appraisal of property in each county or district
to determine if property within the county or district is being appraised or
valued in accordance with the requirements of law. If the director
determines the property in any county or district is not being appraised in
accordance with the requirements of law, the director of property valuation
shall notify the county or district appraiser and the board of county
commissioners of any county or counties affected that the county has 30
days within which to submit to the director a plan for bringing the
appraisal of property within the county into compliance.
If a plan is submitted and approved by the director the county or district
shall proceed to implement the plan as submitted. The director shall
continue to monitor the program to insure ensure that the plan is
implemented as submitted. If no plan is submitted or if the director does
not approve the plan, the director shall petition the state board of tax
appeals for a review of the plan or, if no plan is submitted, for authority for
the division of property valuation to assume control of the appraisal
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SB 365 37
program of the county and to proceed to bring the same into compliance
with the requirements of law.
If the state board of tax appeals approves the plan, the county or district
appraiser shall proceed to implement the plan as submitted. If no plan has
been submitted or the plan submitted is not approved, the board shall fix a
time within which the county may submit a plan or an amended plan for
approval. If no plan is submitted and approved within the time prescribed
by the board, the board shall order the division of property valuation to
assume control of the appraisal program of the county. The director of
property valuation shall certify the amount of the cost incurred by the
division in bringing the program in compliance to the state board of tax
appeals. The board shall order the county commissioners to reimburse the
state for such costs.
(c) The state board of tax appeals shall within 60 days after the
publication of the Kansas assessment/sales ratio study review such
publication to determine county compliance with K.S.A. 79-1439, and
amendments thereto. If in the determination of the board one or more
counties are not in substantial compliance and the director of property
valuation has not acted under subsection (b), the board shall order the
director of property valuation to take such corrective action as is necessary
or to show cause for noncompliance.
Sec. 36. K.S.A. 79-1481 is hereby amended to read as follows: 79-
1481. No hearing officer or panel shall issue an order applicable uniformly
to all property in any class in any area or areas of the county, which order
changes the assessment of such class of property in such area or areas,
without the approval of the state board of tax appeals. Whenever any
hearing officer or panel proposes to issue any such order, it shall make
written application to the state board of tax appeals for a hearing on such
matter if such change constitutes the final decision of the county. The state
board of tax appeals shall set a time and place for a hearing thereon within
five days of receipt of such application. The hearing shall be conducted in
accordance with the provisions of the Kansas administrative procedure act.
The time set for hearing such matter shall in no event be more than 30
days following the date of receipt of such application. The state board of
tax appeals shall notify the hearing officer or panel, the county or district
appraiser and the director of property valuation, of the time and place set
for hearing. The director of property valuation shall be made a party to
such hearing.
Sec. 37. K.S.A. 79-1606 is hereby amended to read as follows: 79-
1606. (a) The county or district appraiser, hearing officer or panel and
arbitrator shall adopt, use and maintain the following records, the form and
method of use of which shall be prescribed by the director of property
valuation: (1) Appeal form, (2) hearing docket, and (3) record of cases,
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SB 365 38
including the disposition thereof.
(b) The county clerk shall furnish appeal forms to any taxpayer who
desires to appeal the final determination of the county or district appraiser
as provided in K.S.A. 79-1448, and amendments thereto. Any such appeal
shall be in writing and filed with the county clerk within 18 days of the
date that the final determination of the appraiser was mailed to the
taxpayer.
(c) The hearing officer or panel shall hear and determine any appeal
made by any taxpayer or such taxpayer's agent or attorney. All such
hearings shall be held in a suitable place in the county or district.
Sufficient evening and Saturday hearings shall be provided as shall be
necessary to hear all parties making requests for hearings at such times.
(d) Every appeal so filed shall be set for hearing by the hearing
officer or panel, which hearing shall be held on or before July 1, and the
hearing officer or panel shall have no authority to be in session thereafter,
except as provided in K.S.A. 79-1404, and amendments thereto. The
county clerk shall notify each appellant and the county or district appraiser
of the date for hearing of the taxpayer's appeal at least 10 days in advance
of such hearing. It shall be the duty of the county or district appraiser to
initiate the production of evidence to demonstrate, by a preponderance of
the evidence, the validity and correctness of the classification or appraisal
of residential property or real property used for commercial and industrial
purposes, except that no such duty shall accrue 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 proceeding
preceding the year of appeal. No presumption shall exist in favor of the
county or district appraiser with respect to the validity or correctness of
any such classification or valuation. Every such appeal shall be determined
by order of the hearing officer or panel , which shall be accompanied by a
written explanation of the reasoning upon which such order is based. Such
order shall be recorded in the minutes of such hearing officer or panel on
or before July 5. Such recorded orders and minutes shall be open to public
inspection. Notice as to disposition of the appeal shall be mailed by the
county clerk to the taxpayer and the county or district appraiser within five
days after the determination.
Sec. 38. 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
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SB 365 39
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. 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 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. 39. 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
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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
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
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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
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
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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. 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 such board's 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
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
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competent jurisdiction finds that any time delay in making its such board's
or court's 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
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
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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. 40. K.S.A. 2-1915, 19-425, 19-426, 19-428, 19-430, 19-431, 19-
432, 19-433, 19-434, 19-435, 19-4110, 25-101, 25-611, 74-2438, 75-
5105a, 79-201q, 79-201s, 79-412, 79-5a04, 79-1404, 79-1404a, 79-1411b,
79-1412a, 79-1413a, 79-1420, 79-1427c, 79-1455, 79-1460a, 79-1466, 79-
1467, 79-1481 and 79-1606 and K.S.A. 2025 Supp. 25-213, 74-2433f, 79-
1448, 79-1460, 79-1476, 79-1479, 79-1609 and 79-2005 are hereby
repealed.
Sec. 41. This act shall take effect and be in force from and after its
publication in the statute book.
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