KS SB329

County appraisers must submit a single property appraisal report at any valuation appeal hearing before the regular division of the state board of tax appeals.

When a taxpayer submits a third-party fee simple appraisal and the county appraiser's determination is unfavorable, the county has 90 days to produce its own single property appraisal along with an explanation of why it did not rely on the taxpayer's appraisal.

The burden of proof shifts to the county appraiser to dispute the value whenever a taxpayer submits a fee simple single property appraisal.

Amends K.S.A. 2025 Supp. 79-1496, 79-1609, and 79-2005 relating to property tax valuation appeals procedures.

Takes effect upon publication in the statute book.