Kansas Senate Bill SB329

Kansas 2025-2026 Regular Session

• Introduced: 1/14/26
• Refer: 1/15/26
• Report Pass: 2/10/26
• Engrossed: 3/20/26
• Refer: 3/20/26

Caption

Requiring the county appraiser to submit a single property appraisal report at the valuation appeal hearing before the regular division of the state board of tax appeals.

Summary

SB 329 makes several changes to Kansas property tax appeal and protest procedures, with a central focus on valuation disputes before county appraisers and the State Board of Tax Appeals. The bill requires a county appraiser, at appeal hearings before the board’s regular division involving property valuation, to submit a single property appraisal report. It also preserves and clarifies the taxpayer’s ability to submit a third-party fee simple appraisal in certain cases, including a special rule allowing either a residential or general certified appraiser for residential property appeals. The bill also revises the protest process for property taxes paid under protest. It keeps the existing informal meeting process with the county appraiser, but adds more detailed duties for the appraiser to explain valuation increases, assumptions, and property-specific records, and it bars the county appraiser from increasing valuation as a result of the informal meeting. The bill further tightens timelines for supplemental determinations, appeals, refunds, and interest on refunded taxes, while preserving rules on burden of proof, leased commercial and industrial property, agricultural land classification, and limits on the board increasing valuation above the county’s final determination or informal-meeting result.

Impact

SB 329 would amend K.S.A. 2025 Supp. 79-1496, 79-1609, and 79-2005, affecting county appraisers, county treasurers, taxpayers, and the State Board of Tax Appeals. Its main practical effect is to standardize the evidence presented by county appraisers in valuation appeals by requiring a single property appraisal report, while also reinforcing taxpayer rights to challenge valuations with independent appraisals and to receive explanations of county valuation decisions. The bill would also affect refund administration, protest deadlines, and the handling of large refunds through state-backed loans to counties or taxing subdivisions.

Sentiment

The bill appears to have been generally favorable in the Senate, passing final action 38-2. The available record shows no committee transcript opposition or amendment debate, suggesting broad support for its procedural changes to property tax appeals. The narrow number of dissenting votes indicates that, while the bill was largely accepted, some lawmakers likely had reservations about its impact on appraisal procedures or tax administration.

Contention

The main points of contention are likely to center on the bill’s reallocation of procedural leverage in valuation disputes. Taxpayers benefit from clearer appraisal requirements, detailed county explanations, and limits on valuation increases, while county appraisers and taxing authorities may view the single-report requirement and burden-of-proof provisions as constraining their flexibility. Another possible area of concern is the bill’s effect on refund timing and county finances, including the state loan mechanism for large refunds, which could be viewed as necessary fiscal support by some and as a risk or administrative burden by others.