Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 larry.campbell@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Larry L. Campbell, Director Laura Kelly, Governor

April 17, 2019


The Honorable Steven Johnson, Chairperson
House Committee on Taxation
Statehouse, Room 185-N
Topeka, Kansas 66612
Dear Representative Johnson:
SUBJECT: Fiscal Note for HB 2275 by Representative Rhiley
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2275 is
respectfully submitted to your committee.
HB 2275 would require each county to create a seven-member county board of tax appeals.
The new county board would hear appeals from tax payers aggrieved by the final decision of the
county appraiser or hearing officer. If aggrieved by the decision of the new board, the taxpayer
may appeal to the state Board of Tax Appeals within 30 days after the decision was mailed to the
tax payer and county appraiser. The bill would set the terms of office for the members, as well as
compensation. The hearings would be informal, and no records would be kept.
According to the Kansas Association of Counties, enactment of HB 2275 would have a
fiscal effect. Although the bill would have the hearings by the new county board “informal,” the
Association notes that administrative costs of the meetings would have more of an effect on some
county’s budgets than others and a fiscal effect cannot be estimated.
Although a fiscal note was requested from the Board of Tax Appeals, a response has not
been received by the Division of the Budget.

Sincerely,

Larry L. Campbell
Director of the Budget

cc: Jody Allen, Tax Appeals
Jay Hall, Association of Counties


Statutes affected:
As introduced: 79-1448, 79-2005, 79-1609, 79-1611