Kansas House Bill HB2232

Kansas 2023-2024 Regular Session

• Introduced: 1/31/23
• Refer: 1/31/23
• Report Pass: 3/13/23
• Engrossed: 3/29/23
• Refer: 3/30/23
• Report Pass: 3/18/24
• Failed: 4/30/24

Caption

Senate Substitute for HB 2232 by Committee on Assessment and Taxation - Allowing income tax net operating loss carryback from the sale of certain historic hotels.

Impact

The enactment of HB2232 will amend existing regulations that govern how county appraisers are appointed and trained. This bill will change the requirements for mass appraisers, ensuring that they receive adequate training which aligns closely with state regulations. By allowing the director of property valuation to establish training and qualification standards, the state is likely to improve the quality and consistency of property appraisals, which are vital for tax assessments. Consequently, this will also impact how property taxes are collected and distributed, potentially leading to changes in tax revenue streams for county governments.

Summary

House Bill 2232 addresses the qualifications and designation of county appraisers in Kansas. It specifically designates the authority of the director of property valuation to develop courses that would qualify individuals for registration as mass appraisers. The bill seeks to ensure that county appraisers possess the necessary experience and certification, including a mandate that all appraisal courses be directly related to the assessment and tax laws of the state. This focus on qualification aims to enhance the professionalism and standards of property valuation across the state.

Contention

While the bill presents a structured approach to enhancing the qualifications of county appraisers, there are notable points of contention surrounding the regulations it brings into effect. Some stakeholders may argue that the imposition of new requirements could limit the pool of eligible appraisers, especially in rural or underserved areas. Concerns may arise regarding the implications for existing appraisers who may need to meet new qualifications. Furthermore, the focus on historical hotels concerning the income tax net operating loss carryback provision has also been noted as a contentious point, as it may affect the financial dynamics for maintaining or restoring such properties.