Appraisal standards; adoption by director of property valuation; additional standards, when

79-505. Appraisal standards; adoption by director of property valuation; additional standards, when. (a) The director of property valuation shall adopt appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state. Such appraiser directives shall require, at a minimum: (1) That all appraisals be performed in compliance with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation; and (2) that such appraisals shall be written appraisals. (b) The director of property valuation may require compliance with additional standards if a determination is made in writing that such additional standards are required in order to properly carry out statutory responsibilities and such additional standards do not conflict with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation. History: L. 1992, ch. 249, § 1; L. 2014, ch. 141, § 9; L. 2021, ch. 58, § 7; July 1. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie, 41 K.L.R. 727, 732 (1993). Attorney General's Opinions: Rules and regulations; definitions; appraisal directives issued by property valuation director. 94-120. CASE ANNOTATIONS 1. Oil lease experiencing production decline late in year previous to assessment properly valued by consideration of post-January production data. Board of Ness County Commr's v. Bankoff Oil Co., 265 Kan. 525, 539, 960 P.2d 1279 (1998). 2. Property valuation director directive prescribing appraisal standards in connection with ad valorem taxation consistent with statutory law. Board of Sedgwick County Comm'rs v. Action Rent to Own, Inc., 266 Kan. 293, 299, 969 P.2d 844 (1998). 3. BOTA's valuation adequately supported by evidence and not otherwise arbitrary, capricious or unreasonable; appraisal in violation of USPAS prohibited. In re Tax Appeal of Dillon Stores, 42 Kan. App. 2d 881, 221 P.3d 598 (2009). 4. Failure by COTA to adhere to practice standards may constitute a deviation from a prescribed procedure or an error of law. In re Tax Appeal of Brocato, 46 Kan. App. 2d 722, 234 P.3d 866 (2010). 5. COTA (formerly BOTA) may not rely on an approach to value expressly prohibited by USPAP, but USPAP violations that are not materially detrimental to an appraiser's overall opinion of value are not fatal. In re Equalization Appeal of Kansas Star Casino, 52 Kan. App. 2d 50, 65, 362 P.3d 1109 (2015). 6. County is required to reappraise property in accordance with USPAP to determine fair market value, rather than based on agreed-upon values from two tax years before. In re Equalization Appeal of Target Corp., 55 Kan. App. 2d 234, 238, 410 P.3d 939 (2017). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026