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 8, 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 2408 by House Committee on Taxation
In accordance with KSA 75-3715a, the following fiscal note concerning HB 2408 is
respectfully submitted to your committee.
Under current law, a taxpayer who is appealing their property valuation that has not yet
filed an appeal with the Board of Tax Appeals is able to provide the county appraiser a third-party
fee simple appraisal performed by a Kansas certified general real property appraiser that reflects
the value of the property as of January 1 for the same tax year being appealed. HB 2408 clarifies
that the third-party fee simple appraisal for residential appeals can be performed by either a Kansas
certified residential real property appraiser or a Kansas certified general real property appraiser.
The Department of Revenue, Real Estate Appraisal Board, and the Kansas Association of
Counties indicate HB 2408 would have no fiscal effect.


Sincerely,

Larry L. Campbell
Director of the Budget

cc: Sally Pritchett, Real Estate Appraisal
Lynn Robinson, Department of Revenue
Chardae Caine, League of Municipalities
Jay Hall, Association of Counties
Dale Dennis, Education


Statutes affected:
As introduced: 79-1496