Kansas SB152: Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions

What the bill says

An act concerning property taxation; relating to valuation appeals; establishing an appeal process to the board of county commissioners for certain residential and commercial real property; providing for the purchase of such property by the county under certain conditions.

From the introduced text, February 3, 2025:

AN ACT concerning property taxation; relating to valuation appeals; establishing an appeal process to the board of county commissioners for certain residential and commercial real property; providing for the purchase of such property by the county under certain conditions. Be it enacted by the Legislature of the State of Kansas: Section 1. Within 30 days after the date the notice of informal meeting results or final determination is mailed to the taxpayer pursuant to K.S.A. 79-1448, 79-1496 or 79-2005, and amendments thereto, any taxpayer aggrieved by the final determination of the county appraiser relating to the valuation of residential or commercial real property where the value of such property on the valuation notice is less than $1,000,000, who has not filed an appeal with the board of tax appeals pursuant to K.S.A. 74-2433f, 79-1448, 79-1609, 79-1611 or 79-2005, and amendments thereto, may file an appeal with the board of county commissioners. The hearing before the board of county commissioners shall be informal. A decision shall be rendered by the board of county commissioners within days after the hearing is concluded. Within 30 days after the decision of the board of county commissioners, if the taxpayer is aggrieved by the decision, the taxpayer may offer to sell the property to the county for an amount equal to 90% of the appraised …

Read the full official text

Sponsors

• Patrick Schmidt, Patrick (I) · primary sponsor

Latest actions

1. April 10, 2026: Died in Committee
2. February 4, 2025: Referred to Senate Committee on Assessment and Taxation
3. February 3, 2025: Introduced

Common questions

What is SB152?

SB152 is a bill in the Kansas Legislature (2025-2026 Regular Session): Establishing a property tax valuation appeal process to the board of county commissioners for certain residential and commercial real property and providing for the purchase of the property by the county under certain conditions.

What does SB152 do?

In its own words: An act concerning property taxation; relating to valuation appeals; establishing an appeal process to the board of county commissioners for certain residential and commercial real property; providing for the purchase of such property by the county under certain conditions.

What is the status of SB152?

In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).

Who sponsored SB152?

Patrick Schmidt, Patrick (I).

Where is the official record for SB152?

On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb152/