SESSION OF 2020
SUPPLEMENTAL NOTE ON SENATE BILL NO. 272
As Recommended by Senate Committee on
Assessment and Taxation
Brief*
SB 272 would prohibit the State Board of Tax Appeals or
a county appraiser from increasing the appraised valuation of
property as a result of an appeal of the valuation of the
property or an informal meeting concerning the property in
question.
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Alley.
In the Senate Committee hearing, a representative of
the Kansas Chamber of Commerce testified in support of the
bill. Written-only testimony in support of the bill was offered
by the Kansas Agribusiness Retailers Association, the
Kansas Grain and Feed Association, and the Renew Kansas
Biofuels Association. Representatives of the Kansas
Association of Counties and the Kansas County Appraisers
Association testified in opposition to the bill. No neutral
testimony was provided.
According to the fiscal note prepared by the Division of
the Budget on the bill, the Department of Revenue indicates
enactment of the bill has the potential to decrease property
tax revenues by a negligible amount. The Kansas Association
of Counties indicates enactment of the bill has the potential to
reduce the amount of local property tax revenues. Any fiscal
effect associated with enactment of the bill is not reflected in
The FY 2021 Governor’s Budget Report.
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*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.kslegislature.org


Statutes affected:
As introduced: 74-2433f, 79-1448, 79-1609, 79-2005