The bill amends the Kansas Statutes Annotated to enhance the process for property tax appeals and appraisals. It allows taxpayers who disagree with the county appraiser's final determination to submit a third-party fee simple appraisal from a Kansas certified appraiser within 60 days of receiving the notice. For residential properties, appraisals can be submitted by either certified residential or general appraisers. The county appraiser is then required to review this appraisal within 15 days and issue a supplemental notice of final determination. If the county's determination does not favor the taxpayer, it must conduct its own appraisal within 90 days and provide an explanation for not accepting the taxpayer's appraisal, placing the burden of proof on the county appraiser.

Additionally, the bill outlines the appeal process for tax assessments and the county appraiser's responsibilities during hearings before the state board of tax appeals. It mandates that the county appraiser must produce evidence to support property valuations and restricts the board from increasing appraised values beyond the county's final determination. The bill also includes provisions for taxpayers to protest taxes, the requirements for filing such protests, and the process for refunds if a protest is upheld. It allows counties to obtain loans from the pooled money investment board to assist in refunding taxes, with specific repayment terms and additional tax levies required for loan repayment. The bill clarifies that it does not apply to properties assessed by the director of property valuation and repeals certain statutes, taking effect upon publication in the statute book.

Statutes affected:
As introduced: 79-1496, 79-1609, 79-2005