KS SB401

Residential real property valuations cannot be increased by more than 15% unless the county appraiser first conducts a new physical inspection of the property and considers the inspection findings (excluding increases due to new construction)

County appraisers must notify taxpayers in writing when a physical inspection is required and explain taxpayer rights; taxpayers have at least 30 days to request an interior inspection be included

Physical inspections must include on-site personal observation of all exterior portions of land, buildings, and improvements; drive-by observation or digital imaging tools alone do not qualify as sufficient inspection

Amends K.S.A. 2025 Supp. 79-1460 and takes effect upon publication in the statute book