Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 adam.c.proffitt@ks.gov
Topeka, KS 66612 http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor
Division of the Budget
April 6, 2023
The Honorable Mike Thompson, Chairperson
Senate Committee on Federal and State Affairs
300 SW 10th Avenue, Room 144-S
Topeka, Kansas 66612
Dear Senator Thompson:
SUBJECT: Fiscal Note for SB 323 by Senate Committee on Assessment and Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning SB 323 is
respectfully submitted to your committee.
SB 323 would require that county appraisers be elected instead of appointed beginning
with the 2024 general election. The county appraisers would serve four-year terms and would be
required to execute and file with the county treasurer a corporate surety bond, conditioned on the
faithful performance of the duties of office. The boards of county commissioners would be
required to fix the amount of the bond, but it could be no less than $10,000. A person would be
required to be a certified Kansas appraiser to be eligible for nomination or election as county
appraiser. The bill outlines the procedure for appointing a county appraiser should a vacancy in
the office occur. The bill would eliminate the district appraisers and amend statutes related to
county appraisers to reflect the county appraiser as an elected office rather than appointed. The
bill would also amend various elections statutes to add county appraisers to the list of elected
offices.
The Department of Revenue estimates that SB 323 has the potential to increase
expenditures in its Property Valuation Division (PVD) beginning in FY 2025 to the extent that
PVD is required to provide someone to perform the functions of county appraiser when there is no
one qualified and elected to hold the office of county appraiser; and in instances when a county
appraiser is elected but does not possess sufficient mass appraisal experience. The Department
indicates that this has the potential to increase the staff time and resources for PVD to perform this
function for counties; however, it is not known how many counties would require this assistance
and how long that assistance would be needed to provide a precise fiscal effect as a result of this
bill. PVD indicates that there are 85 individuals serving as the county appraiser for the 105
counties. The move to an elected official could further reduce the number of individuals qualified The Honorable Mike Thompson, Chairperson
Page 2—SB 323
and interested in serving as a county appraiser. The Board of Tax Appeals indicates the bill would
have no fiscal effect on its operations.
The Secretary of State indicates it would be required to provide training and update
manuals for county election officials; update the agency website, documents, and information
provided to the public; work with media, political parties, candidates, and the public to ensure
knowledge of the election for a county appraiser in each county. These costs are estimated to be
negligible and could be absorbed within existing resources. Any fiscal effect associated with SB
323 is not reflected in The FY 2024 Governor’s Budget Report.
The Kansas Association of Counties indicates the costs of adding a new office to the local
election ballot would be negligible and likely could be absorbed within existing resources. The
bill has the potential to increase costs for counties that are unable to attract qualified individuals
to run for the appraiser position or could make keeping qualified appraisers in place a challenge
that may require an increase in pay to attract and retain quality candidates.
Sincerely,
Adam Proffitt
Director of the Budget
cc: Lynn Robinson, Department of Revenue
Jody Allen, Board of Tax Appeals
Jay Hall, Kansas Association of Counties
Sandy Tompkins, Office of the Secretary of State