SESSION OF 2023
SUPPLEMENTAL NOTE ON SENATE BILL NO. 263
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 263, as amended, would require appraiser directives
to be established by rules and regulations. The Director of
Property Valuation and Secretary of Revenue would be
directed to cooperate to facilitate compliance with the Rules
and Regulations Filing Act to adopt such rules and
regulations.
Appraiser directives not established through rules and
regulations would expire June 30, 2027.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Tyson.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by representatives of the Kansas Chamber of
Commerce, Kansas Grain and Feed Association, and Renew
Kansas Biofuels Association. The proponents generally
stated the bill would improve the ability for the public to be
notified and comment on the administrative implementation of
property tax laws.

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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
 Neutral testimony was provided by the Director of
Property Valuation of the Department of Revenue indicating
the Department would likely not be able to reestablish all
current appraiser directives through rules and regulations by
June 30, 2027. Written-only neutral testimony was provided
by a representative of the Kansas Cooperative Council. No
other testimony was provided.
The Senate Committee amended the bill to change the
date of expiration from June 30, 2024, to June 30, 2027.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue indicates enactment of the bill would have no fiscal
effect.
Taxation; property tax; appraiser directives; rules and regulations


2- 263


Statutes affected:
As introduced: 79-505
As Amended by Senate Committee: 79-505