79-1448. Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels. Any taxpayer may complain or appeal to the county appraiser from the classification or appraisal of the taxpayer's property by giving notice to the county appraiser within 30 days subsequent to the date of mailing of the valuation notice required by K.S.A. 79-1460, and amendments thereto, for real property, and on or before May 15 for personal property. The county appraiser or the appraiser's designee shall arrange to hold an informal meeting with the aggrieved taxpayer with reference to the property in question. At such meeting it shall be the duty of the county appraiser or the county appraiser's designee to initiate production of evidence to substantiate the valuation of such property, including, a summary of the reasons that the valuation of the property has been increased over the previous year, any assumptions used by the county appraiser to determine the value of the property and a description of the individual property characteristics, property specific valuation records and conclusions. The taxpayer shall be provided with the opportunity to review the data sheets applicable to the valuation approach utilized for the subject property. The county appraiser shall take into account any evidence provided by the taxpayer which relates to the amount of deferred maintenance and depreciation for the property. In any appeal from the appraisal of leased commercial and industrial property, the county or district appraiser's appraised value shall be presumed to be valid and correct and may only be rebutted by a preponderance of the evidence, unless the property owner furnishes the county or district appraiser a complete income and expense statement for the property for the three years next preceding the year of appeal within 30 calendar days following the informal meeting. In any appeal from the reclassification of property that was classified as land devoted to agricultural use for the preceding year, the taxpayer's classification of the property as land devoted to agricultural use shall be presumed to be valid and correct if the taxpayer provides an executed lease agreement or other documentation demonstrating a commitment to use the property for agricultural use, if no other actual use is evident. The county appraiser may extend the time in which the taxpayer may informally appeal from the classification or appraisal of the taxpayer's property for just and adequate reasons. Except as provided in K.S.A. 79-1404, and amendments thereto, no informal meeting regarding real property shall be scheduled to take place after May 15, nor shall a final determination be given by the appraiser after May 20. Any final determination shall be accompanied by a written explanation of the reasoning upon which such determination is based when such determination is not in favor of the taxpayer. The county appraiser shall not increase the appraised valuation of the property as a result of the informal meeting. Any taxpayer who is aggrieved by the final determination of the county appraiser may appeal to the hearing officer or panel appointed pursuant to K.S.A. 79-1611, and amendments thereto, and such hearing officer, or panel, for just cause shown and recorded, is authorized to change the classification or valuation of specific tracts or individual items of real or personal property in the same manner provided for in K.S.A. 79-1606, and amendments thereto. In lieu of appealing to a hearing officer or panel appointed pursuant to K.S.A. 79-1611, and amendments thereto, any taxpayer aggrieved by the final determination of the county appraiser, except with regard to land devoted to agricultural use, wherein the value of the property, is less than $3,000,000, as reflected on the valuation notice, or the property constitutes single family residential property, may appeal to the small claims and expedited hearings division of the state board of tax appeals within the time period prescribed by K.S.A. 79-1606, and amendments thereto. Any taxpayer who is aggrieved by the final determination of a hearing officer or panel may appeal to the state board of tax appeals as provided in K.S.A. 79-1609, and amendments thereto. An informal meeting with the county appraiser or the appraiser's designee shall be a condition precedent to an appeal to the county or district hearing panel.
History: L. 1969, ch. 433, § 13; L. 1982, ch. 391, § 34; L. 1988, ch. 377, § 1; L. 1989, ch. 293, § 1; L. 1990, ch. 90, § 4; L. 1991, ch. 279, § 4; L. 1992, ch. 282, § 3; L. 1997, ch. 126, § 43; L. 1998, ch. 146, § 9; L. 1999, ch. 123, § 3; L. 2000, ch. 139, § 5; L. 2008, ch. 109, § 88; L. 2013, ch. 87, § 13; L. 2014, ch. 141, § 10; L. 2016, ch. 112, § 13; L. 2021, ch. 58, § 8; July 1.
Structure Kansas Statutes
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.
79-1404 General duties and powers of director of property valuation.
79-1404a Review of valuation changes of appraiser by director of property valuation.
79-1405 Violation of laws and regulations by officers.
79-1408 Interrogatories and questions for taxpayers; penalties.
79-1410 Abstracts of assessments, tabulations.
79-1411a County as assessment administration unit.
79-1412a Powers and duties of county and district appraisers; limitations.
79-1412d Application of 79-1412a.
79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.
79-1424 Bank records not to be produced or examined.
79-1427b Waiver of penalties on certain escaped personal property.
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.
79-1439a 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.
79-1450 Construction of certain terms.
79-1455 County as separate appraisal district; duty to appraise annually.
79-1458 Installation and maintenance of records and data; open to public inspection.
79-1460a Publication of results of market study analysis.
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.
79-1468 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.
79-1471 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.
79-1476a Application of 79-1476.
79-1480 Same; maintenance of valuation listings, contents; public inspection.
79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
79-1483 Same; rules and regulations; forms.
79-1485 Kansas real estate ratio study act; purposes.
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.
79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.