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. The director of property valuation is hereby directed and empowered to administer and supervise a statewide program of reappraisal of all real property located within the state. Except as otherwise authorized by K.S.A. 19-428, and amendments thereto, each county shall comprise a separate appraisal district under such program, and the county appraiser shall have the duty of reappraising all of the real property in the county pursuant to guidelines and timetables prescribed by the director of property valuation and of updating the same on an annual basis. In the case of multi-county appraisal districts, the district appraiser shall have the duty of reappraising all of the real property in each of the counties comprising the district pursuant to such guidelines and timetables and of updating the same on an annual basis. Commencing in 2000, every parcel of real property shall be actually viewed and inspected by the county or district appraiser once every six years.
Compilation of data for the initial preparation or updating of inventories for each parcel of real property and entry thereof into the state computer system as provided for in K.S.A. 79-1477, and amendments thereto, shall be completed not later than January 1, 1989. Whenever the director determines that reappraisal of all real property within a county is complete, notification thereof shall be given to the governor and to the state board of tax appeals.
Valuations shall be established for each parcel of real property at its fair market value in money in accordance with the provisions of K.S.A. 79-503a, and amendments thereto.
In addition thereto valuations shall be established for each parcel of land devoted to agricultural use upon the basis of the agricultural income or productivity attributable to the inherent capabilities of such land in its current usage under a degree of management reflecting median production levels in the manner hereinafter provided. A classification system for all land devoted to agricultural use shall be adopted by the director of property valuation using criteria established by the United States department of agriculture soil conservation service. For all taxable years commencing after December 31, 1989, all land devoted to agricultural use which is subject to the federal conservation reserve program shall be classified as cultivated dry land for the purpose of valuation for property tax purposes pursuant to this section. For all taxable years commencing after December 31, 1999, all land devoted to agricultural use which is subject to the federal wetlands reserve program shall be classified as native grassland for the purpose of valuation for property tax purposes pursuant to this section. Productivity of land devoted to agricultural use shall be determined for all land classes within each county or homogeneous region based on an average of the eight calendar years immediately preceding the calendar year which immediately precedes the year of valuation, at a degree of management reflecting median production levels. The director of property valuation shall determine median production levels based on information available from state and federal crop and livestock reporting services, the soil conservation service, and any other sources of data that the director considers appropriate.
The share of net income from land in the various land classes within each county or homogeneous region which is normally received by the landlord shall be used as the basis for determining agricultural income for all land devoted to agricultural use except pasture or rangeland. The net income normally received by the landlord from such land shall be determined by deducting expenses normally incurred by the landlord from the share of the gross income normally received by the landlord. The net rental income normally received by the landlord from pasture or rangeland within each county or homogeneous region shall be used as the basis for determining agricultural income from such land. The net rental income from pasture and rangeland which is normally received by the landlord shall be determined by deducting expenses normally incurred from the gross income normally received by the landlord. Commodity prices, crop yields and pasture and rangeland rental rates and expenses shall be based on an average of the eight calendar years immediately preceding the calendar year which immediately precedes the year of valuation. Net income for every land class within each county or homogeneous region shall be capitalized at a rate determined to be the sum of the contract rate of interest on new federal land bank loans in Kansas on July 1 of each year averaged over a five-year period which includes the five years immediately preceding the calendar year which immediately precedes the year of valuation, plus a percentage not less than 0.75% nor more than 2.75%, as determined by the director of property valuation, except that the capitalization rate calculated for property tax year 2003, and all such years thereafter, shall not be less than 11% nor more than 12%.
Based on the foregoing procedures the director of property valuation shall make an annual determination of the value of land within each of the various classes of land devoted to agricultural use within each county or homogeneous region and furnish the same to the several county appraisers who shall classify such land according to its current usage and apply the value applicable to such class of land according to the valuation schedules prepared and adopted by the director of property valuation under the provisions of this section.
It is the intent of the legislature that appraisal judgment and appraisal standards be followed and incorporated throughout the process of data collection and analysis and establishment of values pursuant to this section.
For the purpose of the foregoing provisions of this section the phrase "land devoted to agricultural use" shall mean and include land, regardless of whether it is located in the unincorporated area of the county or within the corporate limits of a city, which is devoted to the production of plants, animals or horticultural products, including, but not limited to: Forages; grains and feed crops; dairy animals and dairy products; poultry and poultry products; beef cattle, sheep, swine and horses; bees and apiary products; trees and forest products; fruits, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products. Land devoted to agricultural use shall include land established as a controlled shooting area pursuant to K.S.A. 32-943, and amendments thereto, which shall be deemed to be land devoted to agricultural use. If a parcel has land devoted to agricultural purposes and land used for suburban residential acreages, rural home sites or farm home sites, the county appraiser shall determine the amount of the parcel used for agricultural purposes and value and assess it accordingly as land devoted to agricultural purposes. The county appraiser shall then determine the amount of the remaining land used for such other purposes and value and assess that land according to its use.
The term "expenses" shall mean those expenses typically incurred in producing the plants, animals and horticultural products described above including management fees, production costs, maintenance and depreciation of fences, irrigation wells, irrigation laterals and real estate taxes, but the term shall not include those expenses incurred in providing temporary or permanent buildings used in the production of such plants, animals and horticultural products.
The provisions of this act shall not be construed to conflict with any other provisions of law relating to the appraisal of tangible property for taxation purposes including the equalization processes of the county and state board of tax appeals.
History: L. 1985, ch. 314, § 1; L. 1987, ch. 378, § 1; L. 1988, ch. 377, § 14; L. 1990, ch. 347, § 1; L. 1994, ch. 275, § 2; L. 1995, ch. 254, § 6; L. 1997, ch. 126, § 40; L. 1997, ch. 187, § 4; L. 1999, ch. 123, § 5; L. 2000, ch. 139, § 7; L. 2002, ch. 194, § 2; L. 2008, ch. 109, § 89; L. 2014, ch. 141, § 97; L. 2016, ch. 112, § 17; 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.