This bill allows taxpayers in Kansas, whose residential or commercial property is valued at less than $1,000,000, to appeal the final determination of the county appraiser to the board of county commissioners if they have not already filed an appeal with the board of tax appeals. The appeal must be filed within 30 days of receiving the notice of the appraiser's determination. The hearing before the board of county commissioners will be informal, and a decision must be rendered within a specified timeframe after the hearing. If the taxpayer is still aggrieved by the decision, they can offer to sell the property to the county for 90% of the appraised value determined by the board.

Additionally, the bill stipulates that the board of county commissioners must respond to the taxpayer's offer within 30 days by either lowering the appraised value by at least 15% or agreeing to purchase the property for the offered amount. If the board agrees to purchase the property, the sale must be completed within 90 days. This legislation aims to provide a more accessible avenue for taxpayers to contest property valuations and potentially sell their property to the county under specified conditions.