This bill allows taxpayers in Kansas, whose residential or commercial property is valued at less than $1,000,000 and who are dissatisfied with the county appraiser's final determination, to appeal to the board of county commissioners within 30 days of receiving the valuation notice. The appeal process is informal, and the board must render a decision within a specified timeframe after the hearing. If the taxpayer remains aggrieved by the decision, they can submit a written offer to sell the property to the county for 90% of the appraised value determined by the board. The county must then respond within 30 days, either by lowering the appraised value by at least 15% or agreeing to purchase the property.

Additionally, if the county agrees to purchase the property, the sale must be completed within 90 days. This bill aims to provide a more accessible and expedited process for taxpayers to contest property valuations and potentially sell their property to the county if they are dissatisfied with the appraisal. The act will take effect upon its publication in the statute book.