SESSION OF 2021
SUPPLEMENTAL NOTE ON SENATE BILL NO. 72
As Recommended by Senate Committee on
Assessment and Taxation

Brief*
SB 72 would amend law related to the qualifications of
county and district appraisers and members of the State
Board of Tax Appeals.
The bill would eliminate a provision providing that a
person may be qualified for the position of county or district
appraiser by holding a valid residential evaluation specialist
or certified assessment evaluation designation from the
International Association of Assessing Officers.
The bill would require any continuing education courses
required of appraisers for retaining their status on the list of
eligible appraisers that are not offered by the Property
Valuation Division, Department of Revenue, to be courses
approved by the Kansas Real Estate Appraisal Board.
On and after July 1, 2022, the bill would require courses
necessary to qualify for a registered mass appraiser
designation and subsequent continuing education courses to
be approved by the Kansas Real Estate Appraisal Board.
The bill would require mandatory courses for members
of the State Board of Tax Appeals that are not otherwise
state-certified general real property appraisers to be
approved by the Kansas Real Estate Appraisal Board.

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*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
Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Tyson.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by representatives of the Kansas Chamber of
Commerce and the Kansas Policy Institute, who stated the
bill’s provisions would ensure Kansas appraisal training and
qualifications are in accord with Kansas law. Written-only
proponent testimony was provided by a representative of the
Kansas Agribusiness Retailers Association, Kansas Grain
and Feed Association, and Renew Kansas Biofuels
Association and by a representative of the Kansas
Cooperative Council.
Opponent testimony was provided by a representative
of Riley County, who stated the bill’s provisions would hinder
the State’s ability to ensure uniform and equal property
appraisal. Written-only opponent testimony was provided by
representatives of the Board of County Commissioners of
Barton County, the International Association of Assessing
Officers, the Kansas Association of Counties, and the Kansas
County Appraisers Association and by a real estate appraiser.
Neutral testimony was provided by the Director of
Property Valuation.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget, the Real Estate Appraisal Board, the Department
of Revenue, and the Kansas Association of Counties indicate
enactment of the bill could increase costs associated with
training, credentialing, and employing county appraisers, but
specific costs could not be estimated. Any fiscal effect

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associated with the bill is not reflected in The FY 2022
Governor’s Budget Report.
Taxation; property tax; appraisers; appraiser qualifications; Real Estate Appraisal
Board


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Statutes affected:
As introduced: 19-430, 19-432, 58-4105, 74-2433