KS HB2644

Extends post-appeal valuation protections from 2 years to 5 years for residential real property, commercial real property, and mobile homes used for residential purposes following a successful valuation appeal made on or after January 1, 2026

Requires county appraisers to review computer-assisted mass-appraisals when property valuations increase more than 5% over the prior year during the protected period (excluding new construction, change in use, or change in classification)

When the 5% threshold is exceeded, county appraisers must either adjust the valuation based on information from the previous appeal or order an independent fee simple appraisal by a Kansas certified real property appraiser

Allows county appraisers to amend and certify changes to appraisal rolls after a final appeals determination, but prohibits such changes after October 31 of the current year

Amends K.S.A. 2025 Supp. 79-1460, with the act taking effect upon publication in the statute book