Kansas Statutes
Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property
79-1439 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.

79-1439. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment. (a) All real and tangible personal property which is subject to general ad valorem taxation shall be appraised uniformly and equally as to class and, unless otherwise specified herein, shall be appraised at its fair market value, as defined in K.S.A. 79-503a, and amendments thereto.
(b) Property shall be classified into the following classes and assessed at the percentage of value prescribed therefor:
(1) Real property shall be assessed as to subclass at the following percentages of value:
(A) Real property used for residential purposes including multi-family residential real property, real property necessary to accommodate a residential community of mobile or manufactured homes including the real property upon which such homes are located, residential real property used partially for day care home purposes if such home has been registered or licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto, and real property used for bed and breakfast purposes at 11.5%. As used in this paragraph "bed and breakfast" means a property with five or fewer bedrooms available for overnight guests who stay for not more than 28 consecutive days for which there is compliance with all zoning or other applicable ordinances or laws which pertain to facilities which lodge and feed guests;
(B) land devoted to agricultural use valued pursuant to K.S.A. 79-1476, and amendments thereto, at 30%;
(C) vacant lots at 12%;
(D) real property which is owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to section 501 of the federal internal revenue code and included herein pursuant to K.S.A. 79-1439a, and amendments thereto, at 12%;
(E) public utility real property, except railroad property which shall be assessed at the average rate all other commercial and industrial property is assessed, at 33%. As used in this paragraph, "public utility" shall have the meaning ascribed thereto by K.S.A. 79-5a01, and amendments thereto;
(F) real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use at 25%; and
(G) all other urban and rural real property not otherwise specifically subclassed at 30%.
(2) Personal property shall be classified into the following classes and assessed at the percentage of value prescribed therefor:
(A) Mobile homes used for residential purposes at 11.5%;
(B) mineral leasehold interests, except oil leasehold interests the average daily production from which is five barrels or less, and natural gas leasehold interests, the average daily production from which is 100 mcf or less, which shall be assessed at 25%, at 30%;
(C) public utility tangible personal property including inventories thereof, except railroad personal property including inventories thereof, which shall be assessed at the average rate all other commercial and industrial property is assessed, at 33%. As used in this paragraph, "public utility" shall have the meaning ascribed thereto by K.S.A. 79-5a01, and amendments thereto;
(D) all categories of motor vehicles listed and taxed pursuant to K.S.A. 79-306d, and amendments thereto, and, prior to January 1, 2014, over-the-road motor vehicles defined pursuant to K.S.A. 79-6a01, and amendments thereto, at 30%;
(E) commercial and industrial machinery and equipment, including rolling equipment defined pursuant to K.S.A. 79-6a01, and amendments thereto, which, if its economic life is seven years or more, shall be valued at its retail cost when new less seven-year straight-line depreciation, or which, if its economic life is less than seven years, shall be valued at its retail cost when new less straight-line depreciation over its economic life, except that, the value so obtained for such property as long as it is being used shall not be less than 20% of the retail cost when new of such property at 25%; and
(F) all other tangible personal property not otherwise specifically classified at 30%.
History: L. 1963, ch. 460, § 1; L. 1969, ch. 433, § 6; L. 1982, ch. 391, § 33; L. 1988, ch. 375, § 7; L. 1992, ch. 107, § 1; L. 1997, ch. 126, § 41; L. 2004, ch. 173, § 11; L. 2012, ch. 87, § 9; L. 2016, ch. 112, § 12; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property

79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses.

79-1402 General supervision of taxation by director of property valuation; legislative recommendations; records and publications.

79-1403 Investigations; reports by local officers; testimony and production of books; witness fees; perjury.

79-1404 General duties and powers of director of property valuation.

79-1404a Review of valuation changes of appraiser by director of property valuation.

79-1404b Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.

79-1405 Violation of laws and regulations by officers.

79-1407 Tax exempt bonds.

79-1408 Interrogatories and questions for taxpayers; penalties.

79-1409 Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.

79-1410 Abstracts of assessments, tabulations.

79-1411a County as assessment administration unit.

79-1411b County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.

79-1412a Powers and duties of county and district appraisers; limitations.

79-1412d Application of 79-1412a.

79-1413a Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions.

79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.

79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty.

79-1424 Bank records not to be produced or examined.

79-1426 Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.

79-1427a Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure.

79-1427b Waiver of penalties on certain escaped personal property.

79-1427c Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.

79-1434 Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.

79-1437c Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.

79-1437d Same; devised by director of property valuation; approval by legislature; information to be contained therein.

79-1437e Same; inapplicability to certain transfers of title.

79-1437f Same; disposition and use of contents thereof, to and by whom.

79-1437g Same; penalty for violations.

79-1439 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.

79-1439a Classification of certain not-for-profit organization real property; assessment rate.

79-1439b Recoupment of tax when property classified under 79-1439a changes use; procedures.

79-1439c Classification of certain commercial and industrial machinery and equipment.

79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.

79-1439e Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.

79-1444 Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.

79-1445 County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise.

79-1448 Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels.

79-1450 Construction of certain terms.

79-1455 County as separate appraisal district; duty to appraise annually.

79-1456 Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations.

79-1457 Availability of forms to general public; extensions of time for filing, when; use of approved forms.

79-1458 Installation and maintenance of records and data; open to public inspection.

79-1459 Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property.

79-1460 Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of commercial real property; amendment of appraisal rolls by county appraiser; guide to the pr...

79-1460a Publication of results of market study analysis.

79-1461 Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.

79-1462 Same; refusal to give evidence; penalty.

79-1463 Notice of violations to county attorney.

79-1465 Duty to make changes in classification and value of property, when.

79-1466 Transmission of completed real property appraisals to county clerk, when; contents.

79-1467 Transmission of completed personal property appraisals to county clerk, when; contents.

79-1467b Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.

79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.

79-1469 Showing by taxing unit number on appraisal record of property location.

79-1470 Request of county board of equalization for changes in classification or valuation of property, when.

79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools.

79-1472 Attendance of county appraiser or designee at meetings of board of equalization.

79-1473 Penalty for neglect of duty by county appraiser or employee.

79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made.

79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.

79-1476 Statewide reappraisal of real property; duties and authorities of state director of property valuation and county and district appraisers; methods of establishing valuations; time of application of valuations.

79-1476a Application of 79-1476.

79-1477 Same; computer system development; duties of secretary of revenue; advisory committee, composition.

79-1478 Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.

79-1478a Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.

79-1479 Appraisal of property; submission of progress reports; duties and authorities of director of property valuation and state board of tax appeals relating to compliance with reappraisal guidelines and timetables; complaint procedure; review of v...

79-1480 Same; maintenance of valuation listings, contents; public inspection.

79-1481 Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure.

79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.

79-1483 Same; rules and regulations; forms.

79-1484 Severability.

79-1485 Kansas real estate ratio study act; purposes.

79-1486 Same; definitions.

79-1487 Same; duties of local officials; access of records by director.

79-1488 Same; authorities and duties of director.

79-1489 Same; notification of ratios to county by the director; appeals, procedure.

79-1490 Same; publishing of study, when.

79-1491 Same; rules and regulations.

79-1492 Same; application of act.

79-1493 Same; authority to compile and publish other statistics not affected.

79-1494 Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation.

79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.

79-1496 Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals.