Brief(1)
S.B. 12 would allow county appraisers or county commissions to provide certain information used in appraising residential real estate directly on the annual valuation notification provided pursuant to K.S.A. 79-1460. This information would include the parcel identification number, address, sale date, and sale price of any or all sales used in determining the appraised value of the residential real property.
An accompanying guide on the valuation appeals process would be required to be provided along with all valuation notices (not subject to local option). Such guides, provided to counties by the Property Valuation Division, would contain information on state law regarding appraisal methodology, as well as the appeals process.
An amendment to K.S.A. 1998 Supp. 79-1448 would grant taxpayers the right to review data sheets of comparable properties at informal meetings with county appraisers or appraiser's designees.
Background
The original bill was supported by the Kansas County Appraisers Association and the Kansas Association of Counties. A representative of the Kansas County Appraisers Association testified that by providing the comparison information directly on the annual notification, the counties would reduce appeals and save on administrative costs associated with distributing this information in a separate mailing. Taxpayers have access to comparison information under current law if they are contemplating an appeal to their valuation (pursuant to K.S.A. 79-1437f).
The House Committee amended the bill to allow boards of county commissioners to require appraisers to provide the additional information; to provide the addresses of the comparable properties as part of the information which is sent out at the discretion of appraisers or commissioners; and to require that property tax appeals guides accompany all valuation notices.
The House Committee of the Whole added the provision allowing taxpayers to review comparable properties' data sheets at informal hearings.
1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html.