This bill amends K.S.A. Supp. 79-1448 concerning property taxation, specifically addressing the classification of land used for agricultural purposes. A significant change is the removal of the presumption that leased land is classified as land devoted to agricultural use. The bill also modifies the process for taxpayers to appeal property classifications or appraisals, requiring them to provide an executed lease agreement or other documentation to substantiate their claim for agricultural use, rather than relying on a presumption of validity based on previous classifications.

Additionally, the bill outlines the procedures for taxpayers to appeal their property appraisals, including the requirement for the county appraiser to provide evidence supporting the valuation during informal meetings. It establishes that the appraised value of leased commercial and industrial properties is presumed valid unless the property owner submits a complete income and expense statement. The bill also repeals the existing section of K.S.A. 79-1448, indicating a comprehensive update to the property taxation framework in Kansas.

Statutes affected:
As introduced: 79-1448