This bill allows taxpayers in Kansas, whose residential or commercial real property is valued at less than $1,000,000, to appeal the final determination of the county appraiser to the board of county commissioners within 30 days of receiving the notice of the informal meeting results. If the taxpayer is dissatisfied with the board's 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 either lower the appraised value by at least 15% or agree to purchase the property within 30 days of receiving the offer, with the sale closing within 90 days if an agreement is reached.

The bill emphasizes an informal hearing process before the board of county commissioners and establishes a timeline for decisions and transactions related to property valuation disputes. It aims to provide a more accessible avenue for taxpayers to contest property valuations and potentially facilitate property sales to the county under specified conditions.