Kansas Senate Bill SB323 Introduced / Bill

                    Session of 2023
SENATE BILL No. 323
By Committee on Assessment and Taxation
3-24
AN ACT concerning county appraisers; providing for the election of 
county appraisers; amending K.S.A. 2-1915, 19-425, 19-433, 19-434, 
19-435, 19-4110, 25-101, 25-213, 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, 79-1479, 
79-1481 and 79-1606 and K.S.A. 2022 Supp. 19-432, 74-2433f, 79-
1448, 79-1460, 79-1476, 79-1609 and 79-2005 and repealing the 
existing sections; also repealing K.S.A. 19-426, 19-428 and 79-1427c 
and K.S.A. 2022 Supp. 19-430 and 19-431.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. At the general election in 2024, and each fourth year 
thereafter, a county appraiser shall be elected in each county for a term of 
four years. Such county appraiser, before entering upon the duties of 
office, shall execute and file with the county treasurer a good and 
sufficient corporate surety bond, conditioned on the faithful performance 
of the duties of office. Such bond shall be issued by a company authorized 
to do business in Kansas in an amount to be fixed by the board of county 
commissioners of not less than $10,000. No person shall be eligible for the 
nomination or election to the office of county appraiser unless such person 
is a certified Kansas appraiser.
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. The provisions of this section shall apply on and after 
January 1, 2025.
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Sec. 3. On and after January 1, 2025, K.S.A. 2-1915 is hereby 
amended to read as follows: 2-1915. (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 
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used for the purpose of making grants to install water quality best 
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. On and after January 1, 2025, K.S.A. 19-425 is hereby 
amended to read as follows: 19-425. The county or district appraiser 
appointed elected 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 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 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 
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them such specialized help compensation as the board of county 
commissioners or district board shall 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 
office.
Sec. 5. On and after January 1, 2025, K.S.A. 2022 Supp. 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 qualified as certified Kansas appraisers. Periodic 
issuance of this list shall constitute the official list of eligible certified 
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 certified 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 
certified 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 qualified as a certified Kansas appraiser 
for any of the following acts or 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 qualified as a certified Kansas appraiser 
under the provisions of this section shall immediately forfeit the office of 
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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 a certified Kansas 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.
Sec. 6. On and after January 1, 2025, 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. 7. On and after January 1, 2025, 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. 8. On and after January 1, 2025, 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 privately owned vehicle in the performance of his 
such duties.
Sec. 9. On and after January 1, 2025, 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.
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(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 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 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 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 
include a system of revenue-sharing assessments or transfers among and 
between the counties which 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 
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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. 10. On and after January 1, 2025, 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 
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 appraiser, county 
or district attorney, sheriff and such other officers as provided by law; and
(11) at each election, when the term of county commissioner in any 
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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. 11. On and after January 1, 2025, K.S.A. 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 
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 
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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. As a result of a primary election, no person shall receive the 
nomination and no person's name shall be printed on the official 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.
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(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. 12. On and after January 1, 2025, 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, 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, 
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. 13. On and after January 1, 2025, K.S.A. 2022 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 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 
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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 
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 
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Statutes Annotated, and amendments thereto, the hearing shall be 
conducted in the county where the property is located or a county adjacent 
thereto. In any appeal from a final determination by the secretary of 
revenue, the hearing shall be conducted in the county in which the 
taxpayer resides or a county adjacent thereto.
(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 
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 
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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. 14. On and after January 1, 2025, 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 
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 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 
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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 has been conducted 
by a certified general real property appraiser which 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. 15. On and after January 1, 2025, 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.
(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. 16. On and after January 1, 2025, K.S.A. 79-201q is hereby 
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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 
provisions of this subsection shall be applicable to all taxable years 
commencing after December 31, 1992.
Sec. 17. On and after January 1, 2025, 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 
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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. 18. On and after January 1, 2025, 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. 19. On and after January 1, 2025, 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. 79-5a01(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 
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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 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. 20. On and after January 1, 2025, 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. (a) To have and exercise general supervision over the 
administration 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 specified by law; 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 
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boards, to assess all property of every kind and character at its actual and 
full cash fair market value unless otherwise specified by law.
Second. (b) 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. (c) 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. (d) 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. (e) 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 officers in making such assessments.
Sixth.(f) 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 may be needful needed or desirable to enable the 
director of property valuation to ascertain the value and relative burdens 
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borne by all kinds of property in the state.
Seventh. (g) 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 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. (h) 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. (i) To investigate the work and methods of county and district 
appraisers, and boards of county commissions and county boards of 
equalization in the assessment, equalization and taxation of all kinds of 
property, by visiting the counties of the state.
Tenth. (j) 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. (k) 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. (l) 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. (m) 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. (n) To transmit to the governor and to each member of 
the 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 
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formulated for the consideration of the legislature.
Fifteenth. (o) 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. (p) 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 the 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. (q) 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, 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. 21. On and after January 1, 2025, 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 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 
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K.S.A. 74-2438, and amendments thereto.
Sec. 22. On and after January 1, 2025, 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 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 
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. 23. On and after January 1, 2025, 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. (1) 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. (2) 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 for the 
purpose of aiding such board in the proper discharge of its duties, making 
all records available to the county board of equalization.
Fourth. (3) Prepare the appraisal roll and certify such rolls to the 
county clerk.
Fifth. (4) Supervise the township trustees, assistants, appraisers and 
other employees appointed by the appraiser in the performance of their 
duties.
Sixth. (5) The county appraiser or 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 
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43 SB 323	22
prescribed by the director of property valuation.
Seventh. (6) Carry on continuously throughout the year the process of 
appraising real property.
Eighth. (7) If the county appraiser or district appraiser deems it 
advisable, such appraiser may appoint one or more advisory committees of 
not less 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. (8) 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 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. 24. On and after January 1, 2025, 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 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 
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43 SB 323	23
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 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 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 
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 
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43 SB 323	24
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. 25. On and after January 1, 2025, 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 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 appraiser.
Sec. 26. On and after January 1, 2025, K.S.A. 2022 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 
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43 SB 323	25
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 
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 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 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 
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43 SB 323	26
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. 27. On and after January 1, 2025, 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. 28. On and after January 1, 2025, K.S.A. 2022 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. 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 purposes of this section, "normal 
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43 SB 323	27
repair, replacement or maintenance" does not include new construction as 
defined in this section. 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. As used in this section, "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. 
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. For the purposes of this section and in the 
case of real property, the term "taxpayer" shall be deemed to be the person 
in ownership of the property as indicated on the records of the office of 
register of deeds or county clerk and, in the case where the real property or 
improvement thereon is the subject of a lease agreement, such term shall 
also be deemed to include the lessee of such property if the lease 
agreement has been recorded or filed in the office of the register of deeds. 
Such notice shall specify separately both the previous and current 
appraised and assessed values for each property class identified on the 
parcel. Such notice shall also contain the uniform parcel identification 
number prescribed by the director of property valuation. Such notice shall 
also contain 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 (b). 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. In any year in which no change in appraised valuation of any real 
property from its appraised valuation in the next preceding year is 
determined, an alternative form of notification which has been approved 
by the director of property valuation may be utilized by a county. Failure 
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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.
(b) For all taxable years commencing after December 31, 1999, 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 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.
Sec. 29. On and after January 1, 2025, 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. 30. On and after January 1, 2025, 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 
appraisal rolls for real property.
The taxable real property appraisal roll shall consist of all real property 
appraisals which 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 in aggregate list all exempt land and improvements 
located within the county.
All transmissions required by this section may be made electronically.
Sec. 31. On and after January 1, 2025, 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 
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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 
may be subject to investigation and valuation pursuant to law or personal 
property which 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. 32. On and after January 1, 2025, K.S.A. 2022 Supp. 79-1476 is 
hereby amended to read as follows: 79-1476. 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.
Compilation of data for the initial preparation or updating of 
inventories for each parcel of real property and entry thereof into the state 
computer system as provided for in K.S.A. 79-1477, and amendments 
thereto, shall be completed not later than January 1, 1989. Whenever the 
director determines that reappraisal of all real property within a county is 
complete, notification thereof shall be given to the governor and to the 
state board of tax appeals.
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.
In addition thereto, valuations shall be established for each parcel of 
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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. 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. 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. 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.
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 
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 
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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 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%.
Based on the foregoing procedures, 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.
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.
For the purpose of the foregoing provisions of this section, the phrase 
"land devoted to agricultural use" shall mean means and include 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. "Land devoted to agricultural use" shall include includes land 
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. "Land devoted to agricultural use" shall include includes 
land that is utilized by zoos that hold a valid class C exhibitor license 
issued by the United States department of agriculture. "Land devoted to 
agricultural use" shall include includes land otherwise devoted to the 
production of plants, animals or horticultural products that is incidentally 
used for agritourism activity. For purposes of this section, "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 
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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. 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.
The term "expenses" shall mean 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, but the term shall does not include those expenses 
incurred in providing temporary or permanent buildings used in the 
production of such plants, animals and horticultural products.
The provisions of this act 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. 33. On and after January 1, 2025, K.S.A. 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 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 
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. In addition, the board shall order the state treasurer to 
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withhold all or a portion of the county's entitlement to moneys from either 
or both of the local ad valorem tax reduction fund and the city and county 
revenue sharing fund for the year following the year in which the order is 
issued. 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 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 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 and shall certify its 
order to the state treasurer who shall withhold distributions of the county's 
share of moneys from the county and city revenue sharing fund and the 
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local ad valorem tax reduction fund and credit the same to the general fund 
of the state for the year following the year in which the board's order is 
made. 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. 34. On and after January 1, 2025, 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. 35. On and after January 1, 2025, 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, 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.
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(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. 36. On and after January 1, 2025, K.S.A. 2022 Supp. 79-1609 is 
hereby amended to read as follows: 79-1609. Any person aggrieved by any 
order of the hearing officer or panel, or by the classification and appraisal 
of an independent appraiser, as provided in K.S.A. 79-5b03, and 
amendments thereto, may appeal to the state board of tax appeals by filing 
a written notice of appeal, on forms approved by the state board of tax 
appeals and provided by the county clerk for such purpose, stating the 
grounds thereof and a description of any comparable property or properties 
and the appraisal thereof upon which they rely as evidence of inequality of 
the appraisal of their property, if that be a ground of the appeal, with the 
state board of tax appeals and by filing a copy thereof with the county 
clerk within 30 days after the date of the order from which the appeal is 
taken. The notice of appeal may be signed by the taxpayer, any person 
with an executed declaration of representative form from the property 
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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. 37. On and after January 1, 2025, K.S.A. 2022 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 later than December 20, or, with respect to taxes 
paid in whole or in part in an amount equal to at least 
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or before December 20 by an escrow or tax service agent, no later than 
January 31 of the next year, to file a written statement with the county 
treasurer, on forms approved by the state board of tax appeals and 
provided by the county treasurer, clearly stating the grounds on which the 
whole or any part of such taxes are protested and citing any law, statute or 
facts on which such taxpayer relies in protesting the whole or any part of 
such taxes. When the grounds of such protest is an assessment of taxes 
made pursuant to K.S.A. 79-332a and 79-1427a, and amendments thereto, 
the county treasurer may not distribute the taxes paid under protest until 
such time as the appeal is final. When the grounds of such protest is that 
the valuation or assessment of the property upon which the taxes are levied 
is illegal or void, the county treasurer shall forward a copy of the written 
statement of protest to the county appraiser who shall within 15 days of the 
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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 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 
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 
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valuation or assessment which the taxpayer admits to be valid and the 
exact portion of such taxes which 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 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 shall be originally set not later 
than 90 days after the filing of the copy of the written statement of protest 
and a copy, when applicable, of the written notification of the results of the 
informal meeting with the county appraiser with the board. With regard to 
any matter properly submitted to the board relating to the determination of 
valuation of residential property or real property used for commercial and 
industrial purposes for taxation purposes, it shall be the duty of the county 
appraiser to initiate the production of evidence to demonstrate, by a 
preponderance of the evidence, the validity and correctness of such 
determination except that no such duty shall accrue to the county or 
district appraiser with regard to leased commercial and industrial property 
unless the property owner has furnished to the county or district appraiser 
a complete income and expense statement for the property for the three 
years next preceding the year of appeal. No presumption shall exist in 
favor of the county appraiser with respect to the validity and correctness of 
such determination. In all instances where the board sets a request for 
hearing and requires the representation of the county by its attorney or 
counselor at such hearing, the county shall be represented by its county 
attorney or counselor. The board shall take into account any evidence 
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provided by the taxpayer which relates to the amount of deferred 
maintenance and depreciation for the property. In any appeal from the 
reclassification of property that was classified as land devoted to 
agricultural use for the preceding year, the taxpayer's classification of the 
property as land devoted to agricultural use shall be presumed to be valid 
and correct if the taxpayer provides an executed lease agreement or other 
documentation demonstrating a commitment to use the property for 
agricultural use, if no other actual use is evident. With regard to any matter 
properly submitted to the board relating to the determination of valuation 
of property for taxation purposes, the board shall not increase the 
appraised valuation of the property to an amount greater than the appraised 
value reflected in the notification of the results of the informal meeting 
with the county appraiser from which the taxpayer appealed.
(j) When a determination is made as to the merits of the tax protest, 
the board shall render and serve its order thereon. The county treasurer 
shall notify all affected taxing districts of the amount by which tax 
revenues will be reduced as a result of a refund.
(k) If a protesting taxpayer fails to file a copy of the written statement 
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 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 results in a refund pursuant to subsection (a), the county treasurer 
shall, as soon thereafter as reasonably practicable, refund to the taxpayer 
such protested taxes and, with respect to protests or appeals commenced 
after the effective date of this act, interest computed at the rate prescribed 
by K.S.A. 79-2968, and amendments thereto, minus two percentage points, 
per annum from the date of payment of such taxes from tax moneys 
collected but not distributed. Upon making such refund, the county 
treasurer shall charge the fund or funds having received such protested 
taxes, except that, with respect to that portion of any such refund 
attributable to interest the county treasurer shall charge the county general 
fund. In the event that the state board of tax appeals or a court of 
competent jurisdiction finds that any time delay in making its decision is 
unreasonable and is attributable to the taxpayer, it 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 
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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 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 
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 
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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 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 owner be successful in that 
appeal.
Sec. 38. On and after January 1, 2025, K.S.A. 2-1915, 19-425, 19-
426, 19-428, 19-433, 19-434, 19-435, 19-4110, 25-101, 25-213, 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, 79-1479, 79-1481 and 79-1606 and K.S.A. 2022 
Supp. 19-430, 19-431, 19-432, 74-2433f, 79-1448, 79-1460, 79-1476, 79-
1609 and 79-2005 are hereby repealed.
Sec. 39. This act shall take effect and be in force from and after its 
publication in the statute book.
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