SESSION OF 2020
SUPPLEMENTAL NOTE ON SENATE BILL NO. 273
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 273, as amended, would allow any party to appear at
proceedings before the State Board of Tax Appeals (BOTA)
by video communication if a taxpayer elects for the
proceeding to be scheduled to accommodate audio or video
participation.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Alley.
In the Senate Committee hearing, written-only
proponent testimony was provided by the Kansas
Agribusiness Retailers Association, the Kansas Association of
Realtors, the Kansas Grain and Feed Association, and
Renew Kansas Biofuels Association.
Representatives of the Kansas Association of Counties
and the Kansas County Appraisers Association provided
opponent testimony, stating the format of BOTA evidentiary
hearings does not lend itself to remote participation and the
provisions should be available to both taxpayers and
counties. No neutral testimony was provided.
The Senate Committee amended the bill to provide for
any party to appear by video electronic communication if the
____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
taxpayer elects for the proceeding to be scheduled to
accommodate audio or video participation.
According to the fiscal note prepared by the Division of
the Budget on the bill as introduced, BOTA estimates the bill
would require additional expenditures of $132,446 from the
State General Fund (SGF) and an additional 1.0 FTE position
in FY 2021, with continuing funding of $72,000 from the SGF
for each future year. A revised fiscal note for the amended bill
was not immediately available. Any fiscal effect associated
with enactment of the bill is not reflected in The FY 2021
Governor’s Budget Report.


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Statutes affected:
As introduced: 74-2433
As Amended by Senate Committee: 74-2433