The bill introduces a new framework for the election and appointment of county appraisers in Kansas, requiring that county appraisers be elected every four years starting in 2028. It mandates that appraisers execute a corporate surety bond of at least $10,000 before taking office and outlines a process for appointing a qualified elector to fill any vacancy due to death or resignation. The bill also amends existing statutes by removing references to "district appraisers" and clarifying that county appraisers will have the same powers as county assessors. New qualifications for appraisers include a minimum of three years of mass appraisal experience and certification as a general real property appraiser or a registered mass appraiser.

Additionally, the bill establishes a small claims and expedited hearings division for property tax valuation appeals, allowing taxpayers to appeal directly to the state board of tax appeals without prior filing with the small claims division. It places the burden of proof on county appraisers regarding property valuations and specifies that appraised values cannot exceed the county appraiser's final determination. The bill also emphasizes the importance of uniformity in property valuation, outlines the responsibilities of the director of property valuation, and clarifies the process for appealing property assessments. Overall, the amendments aim to enhance the efficiency and clarity of property tax assessment and appeal processes in Kansas.

Statutes affected:
As introduced: 2-1915, 19-425, 19-430, 58-4105, 19-431, 19-432, 19-433, 19-434, 19-435, 19-4110, 25-101, 25-213, 25-611, 74-2433f, 74-2438, 75-5105a, 79-1486, 79-1493, 79-201q, 79-201s, 79-412, 79-5a04, 79-1404, 79-2005, 79-1404a, 79-1411b, 79-1412a, 79-1413a, 79-1420, 79-1448, 79-1455, 79-503a, 79-1460, 79-1460a, 79-1466, 79-1467, 79-1476, 79-1479, 79-1481, 79-1606, 79-1609