Kan. Admin. Regs. Agency 93 — Kansas Department of Revenue—Division of Property Valuation

Article 1 Hearings by Director (not in active use)

Kan. Admin. Regs. § 93-1-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 74-2437, 74-2438, 79-1404; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972; revoked April 20, 2001.)

Kan. Admin. Regs. § 93-1-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 74-2437, 74-2438, 79-1404, 79-1412b; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972; revoked April 20, 2001.)

Kan. Admin. Regs. § 93-1-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 74-2437, 74-2438, 79-1404; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972; revoked April 20, 2001.)

Kan. Admin. Regs. § 93-1-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 74-2437, 74-2438, 79-1404; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972; revoked April 20, 2001.)

Article 2 Institute of Certified Kansas Assessors (not in active use)

Kan. Admin. Regs. § 93-2-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 74-2437, 79-1401, 79-1404, K.S.A. 1971 Supp. 19-421, 19-423; effective Jan. 1, 1972; revoked May 1, 1983.)

Kan. Admin. Regs. § 93-2-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 74-2437, 79-1401, 79-1404, K.S.A. 1971 Supp. 19-421, 19-423; effective Jan. 1, 1972; revoked May 1, 1983.)

Kan. Admin. Regs. § 93-2-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 74-2437, 79-1401, K.S.A. 1971 Supp. 19-421, 19-423; effective Jan. 1, 1972; revoked May 1, 1983.)

Kan. Admin. Regs. § 93-2-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1401, 79-1404, K.S.A. 1971 Supp. 19-421, 19-423; effective Jan. 1, 1972; revoked May 1, 1983.)

Kan. Admin. Regs. § 93-2-5 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 74-2437, 79-1401, 79-1404, K.S.A. 1971 Supp. 19-421, 19-423; effective Jan. 1, 1972; revoked May 1, 1983.)

Article 3 Certificates of Value (not in active use)

Kan. Admin. Regs. § 93-3-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 1973 Supp. 79-1435, 79-1436, 79-1437, 79-1441, 79-1442 as amended; K.S.A. 1973 Supp. 58-2223a, 58-2223b, 58-2223c, 58-2223d, 58-2223e; effective, E-74-48, Sept. 1, 1974; effective May 1, 1975; revoked June 26, 1998.)

Kan. Admin. Regs. § 93-3-2 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1973 Supp. 79-1435, 79-1436, 79-1437, 79-1441, 79-1442 as amended; K.S.A. 1973 Supp. 58-2223a, 58-2223b, 58-2223c, 58-2223d, 58-2223e; effective, E-74-48, Sept. 1, 1974; effective May 1, 1975; revoked June 26, 1998.)

Kan. Admin. Regs. § 93-3-3 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1973 Supp. 79-1435, 79-1436, 79-1437, 79-1441, 79-1442 as amended; K.S.A. 1973 Supp. 58-2223a, 58-2223b, 58-2223c, 58-2223d, 58-2223e; effective, E-74-48, Sept. 1, 1974; effective May 1, 1975; revoked June 26, 1998.)

Kan. Admin. Regs. § 93-3-4 Revoked

Publisher status: INEFFECTIVE (not currently effective).

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 1973 Supp. 79-1435, 79-1436, 79-1437, 79-1441, 79-1442 as amended; K.S.A. 1973 Supp. 58-2223a, 58-2223b, 58-2223c, 58-2223d, 58-2223e; effective, E-74-48, Sept. 1, 1974; effective May 1, 1975; revoked June 26, 1998.)

Article 4 Real Estate Ratio Study

Kan. Admin. Regs. § 93-4-1 Revoked

Publisher status: INEFFECTIVE (not currently effective).

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History

• History: (Authorized by K.S.A. 79-1441; implementing K.S.A. 79-1437; effective, T-85-13, May 3, 1984; effective May 1, 1985; revoked June 26, 1998.)

Kan. Admin. Regs. § 93-4-2 Annotation and disposition of real estate sales validation questionnaires; duties of county officials

(a) Not later than three business days after the receipt of a three-part real estate sales validation questionnaire, the register of deeds shall annotate each copy with the following information:

(1) The volume and page entry from the general index, indicating where the deed, instrument, or affidavit of equitable interest that accompanies it is recorded;

(2) the county official validation number;

(3) the type of instrument; and

(4) the recording date.

The register of deeds shall retain the original copy and forward the county appraiser's copy and the director of property valuation's copy to the county appraiser. Not later than three business days after the receipt of the county appraiser's and the director's copies, the county appraiser shall enter the parcel identification number on both paper copies of each real estate sales validation questionnaire received from the register of deeds.

(b) The register of deeds may accept a one-part real estate sales validation questionnaire when authorized by the director of property valuation to process real estate sales validation questionnaires by electronic imaging. An electronic copy may be accepted by the register of deeds if questionnaires are received by means of digital media transmission and retained in an electronic document management system.

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History

• History: (Authorized by K.S.A. 79-1491; implementing K.S.A. 79-1487 and 79-1488; effective June 26, 1998; amended Oct. 3, 2014.)

Kan. Admin. Regs. § 93-4-3 Split and combined real estate parcel sales; duties of county officials

Not later than 10 business days after the receipt of a real estate sales validation questionnaire concerning the sale of a split parcel or a parcel to be combined with one or more parcels, the county appraiser shall perform one of the following:

(a) On or after January 1 of the current appraisal year and before the creation of working files for the next appraisal year, enter the sales information on the parent parcel record in the county's computer-assisted mass appraisal system; or

(b) on or after the creation of working files for the next appraisal year and before January 1 of the next appraisal year, enter the sales information on the split or combined parcel record in the county's computer-assisted mass appraisal system.

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History

• History: (Authorized by K.S.A. 79-1491; implementing K.S.A. 79-1487; effective June 26, 1998; amended Oct. 3, 2014.)

Kan. Admin. Regs. § 93-4-4 Assemblage and entering of sales data; accounting for real estate sales validation questionnaires; duties of county officials

(a) Not later than the 10th day of each month, the county appraiser shall assemble and enter into the county's computer-assisted mass appraisal system the sales data pertaining to property transfers that were recorded on or before the last day of the preceding month, as obtained from the real estate sales validation questionnaires received from the register of deeds.

(b) The county appraiser shall meet the following requirements:

(1) Account for all real estate sales validation questionnaires by entering sales information from all questionnaires into the database fields in the county's computer-assisted mass appraisal system;

(2) maintain in a void file those questionnaires that cannot be matched with a parcel of real estate, those that contain information that cannot be entered in the county's computer-assisted mass appraisal system, and those that were not required by K.S.A. 79-1437e and amendments thereto;

(3) electronically upload the recorded monthly sales data from the county's computer-assisted mass appraisal system to the current year's ratio study database at the division of property valuation, not later than the 15th day of the following month; and

(4) perform one of the following, not later than the 15th day of the following month:

(A) Submit the complete set of sales validation questionnaire documents recorded in the previous month to the director of property valuation or the director's agents; or

(B) electronically upload the complete set of recorded monthly sales as digital image files that meet specified file-naming conventions, resolution, and format standards to the sales validation questionnaire database at the division of property valuation.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1491; implementing K.S.A. 79-1487 and 79-1488; effective June 26, 1998; amended Oct. 3, 2014.)

Kan. Admin. Regs. § 93-4-5 Access to county records by the director of property valuation; duties of county officials

(a) The county shall make its computer-assisted mass appraisal system available to the director of property valuation and the director's agents, to generate and print reports and to prepare data files to enable the electronic extraction of sale information on a monthly basis.

(b) The county appraiser shall prepare and transmit the electronic assessment administration file of all appraised values to the director not later than three business days after the mailing of the annual valuation notices pursuant to K.S.A. 79-1460, and amendments thereto.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by K.S.A. 79-1491; implementing K.S.A. 79-1487; effective June 26, 1998; amended Oct. 3, 2014.)

Kan. Admin. Regs. § 93-4-6 Performance standards

Table 2-3 of the "standard on ratio studies," adopted by the executive board of the international association of assessing officers in April 2013, is hereby adopted by reference and shall constitute the performance standards used to evaluate the appraisal of residential and commercial and industrial real estate. However, the coefficient of dispersion shall have a range of 5.0 to 20.0, with a level of confidence of 95 percent.

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History

• History: (Authorized by K.S.A. 79-1491; implementing K.S.A. 79-1485, 79-1486, 79-1487, and 79-1488, K.S.A. 2013 Supp. 79-1489, K.S.A. 79-1490, 79-1492, and 79-1493; effective June 26, 1998; amended April 20, 2001; amended Oct. 3, 2014.)

Article 5 Property Valuation Notices

Kan. Admin. Regs. § 93-5-1 Valuation notices; physical inspection of property

(a) "Physical inspection" as used in K.S.A. 79-1460, as amended by L. 1991, Chapter 279, § 1 means viewing a parcel of real property, including any improvements thereto, for the purpose of verifying salient characteristics, information on the valuation documents and the comparable sales sheet in order to make a final correlation of value. "Physical inspection" does not require additional data collection or personal contact with the owner of such property.

(b) A record of the physical inspection shall be maintained by notation of the date, time and identification of the appraiser making the final valuation on the KSCAMA property record prior to printing the valuation notice required by K.S.A. 79-1460, as amended by L. 1991, Chapter 279, § 1.

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History

• History: (Authorized by and implementing K.S.A. 79-1460, as amended by L. 1991, Chapter 279, § 1; effective June 1, 1992.)

Article 6 Registered Mass Appraiser

Kan. Admin. Regs. § 93-6-1 Prerequisites

Each candidate for the registered mass appraisal (RMA) designation shall complete all requirements necessary to be eligible to hold the office of Kansas appraiser pursuant to K.S.A. 19-430 and 19-432, and amendments thereto, before the issuance of the RMA designation.

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History

• History: (Authorized by and implementing K.S.A. 1999 Supp. 19-430; effective, T-93-8-29-97, Aug. 29, 1997; effective Dec. 5, 1997; amended April 20, 2001.)

Kan. Admin. Regs. § 93-6-2 Education requirements

(a) Each candidate for the registered mass appraiser (RMA) designation shall complete 200 hours of courses, which shall include those courses specified in subsection (b). Each course shall require the successful completion of a comprehensive exam. "Hour," as used in this regulation, shall mean one clock-hour of at least 50 minutes. Successfully completed courses shall only count once towards a candidate's application for RMA designation.

(b) Mandatory course content shall focus on the following:

(c) After July 1, 2023, all qualifying courses shall be approved by the Kansas real estate appraisal board or be developed by the director of property valuation specifically related to the administration of the assessment and tax laws of the state. The 15-hour USPAP and the 20-hour Kansas property tax law courses are mandatory.

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History

• History: (Authorized by and implementing K.S.A. 19-430; effective, T-93-8-29-97, Aug. 29, 1997; effective Dec. 5, 1997; amended April 20, 2001; amended Dec. 20, 2013; amended May 3, 2024.)

Kan. Admin. Regs. § 93-6-3 Continuing education requirements

(a) Each individual who has obtained the registered mass appraiser (RMA) designation shall successfully complete at least 120 hours of continuing education every four years in order to retain the designation. "Hour," as used in this regulation, shall mean one clock-hour of at least 50 minutes. The four-year period shall correspond with the four-year appointment period for county appraisers pursuant to K.S.A. 19-430, and amendments thereto. Each individual who first obtains the RMA designation during any of the six-month periods of the appointment period specified in this paragraph shall successfully complete course hours during the remainder of the appointment period as follows:

An individual who obtains the RMA designation during the final six months of the appointment period shall not be required to complete any course hours.

(b) At least 60 hours of continuing education shall be accumulated through appraisal courses, each of which shall require the successful completion of a comprehensive exam.

The remaining 60 hours of continuing education may be seminar hours.

(c) If any individual has continuing education hours in excess of 120 hours during the four-year period, up to 30 hours may be carried forward from one four-year period to the next four-year period.

(d) All continuing education courses necessary to retain the RMA designation shall be appraisal courses approved by the Kansas real estate appraisal board or be courses developed by the director of property valuation specifically related to the administration of the assessment and tax laws of the state. Each individual with the RMA designation shall complete the following courses during each full four-year period:

(1) At least seven hours of uniform standards of professional appraisal practice courses approved by the Kansas real estate appraisal board;

(2) the Kansas property tax law course or the Kansas property tax law update course; and

(3) the review of Kansas exemptions course.

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History

• History: (Authorized by and implementing K.S.A. 19-430; effective, T-93-8-29-97, Aug. 29, 1997; effective Dec. 5, 1997; amended April 20, 2001; amended Dec. 20, 2013; amended May 6, 2016; amended May 3, 2024.)

Kan. Admin. Regs. § 93-6-4 Experience requirements

(a) Each candidate for the RMA designation shall document a minimum of 6,000 hours of mass appraisal experience, including not less than 2,000 hours of experience in establishing values for property taxation purposes. No more than 600 hours of mass appraisal experience shall come from establishing values on personal property. "Hour," as used in this regulation, shall mean 60 minutes.

(b) Any candidate may petition the secretary of revenue to approve more than the 600 hours of mass appraisal experience in establishing values on personal property specified in subsection (a). The candidate shall demonstrate to the secretary that the experience entailed determining the fair market value of personal property in a manner comparable in complexity and documented market research and analysis to the valuation of real property. The candidate shall further demonstrate to the secretary that the personal property valued comprised a predominate portion of the tax base of the county in which the values were determined.

(c) The required 6,000 hours of mass appraisal experience may include map maintenance, sales validation, income validation, and quality control. The required 2,000 hours of experience in establishing values on property for ad valorem taxation purposes may include neighborhood analysis, land valuation, model building and testing, and final review.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing K.S.A. 2001 Supp. 19-430; effective, T-93-8-29-97, Aug. 29, 1997; effective Dec. 5, 1997; amended April 20, 2001; amended May 16, 2003.)

Kan. Admin. Regs. § 93-6-5 Case study requirements

A candidate for the RMA designation shall successfully complete both a residential case study and a commercial case study, each of which shall have a six-hour time limit. A candidate may attempt to successfully complete each case study twice within a six-month time period. If a candidate fails in two attempts to complete either or both case studies, the candidate shall wait 90 days after the date of each failed retake before attempting to complete each failed case study again.

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History

• History: (Authorized by and implementing K.S.A. 19-430; effective, T-93-8-29-97, Aug. 29, 1997; effective Dec. 5, 1997; amended May 3, 2024.)

Kan. Admin. Regs. § 93-6-6 Reciprocity

Any candidate for the registered mass appraiser (RMA) designation who has completed one or more case studies as a prerequisite for obtaining a professional designation from the international association of assessing officers may file an application with the secretary of revenue to waive either or both of the case study requirements of K.A.R. 93-6-5. Either or both of the case study requirements of K.A.R. 93-6-5 may be waived by the secretary of revenue upon finding that the candidate has completed a case study that is comparable to the case study sought to be waived.

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History

• History: (Authorized by and implementing K.S.A. 2012 Supp. 19-430; effective, T-93-8-29-97, Aug. 29, 1997; effective Dec. 5, 1997; amended Dec. 20, 2013.)

Kan. Admin. Regs. § 93-6-7 Reinstatement

Each applicant for reinstatement of the RMA designation shall complete the continuing education requirements specified in K.A.R. 93-6-3. No reinstatement shall be allowed after June 30 of the second year after the expiration of the four-year continuing education period specified in K.A.R. 93-6-3.

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History

• History: (Authorized by and implementing K.S.A. 2001 Supp. 19-430; effective May 16, 2003.)

Article 7 Machinery and Equipment Exemption

Kan. Admin. Regs. § 93-7-1 Definitions

(a) "Bona fide transaction" shall mean a purchase, sale, or lease of commercial and industrial machinery and equipment that is made in good faith and without fraud or deceit.

(b) "Fair and valuable consideration" shall mean an amount of consideration that is not disproportionately small in comparison with the value of the commercial and industrial machinery and equipment acquired. This term shall not be considered synonymous with "fair market value," as defined in K.S.A. 79-503a and amendments thereto, but shall mean an amount that is more than nominal consideration.

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History

• History: (Authorized by and implementing L. 2006, Ch. 205, §1; effective Jan. 19, 2007.)

Kan. Admin. Regs. § 93-7-2 Transfer of title presumption

If commercial and industrial machinery and equipment were physically transferred to a taxpayer before July 1, 2006, the presumption shall be that the title was transferred to the taxpayer before July 1, 2006. This presumption may be rebutted by clear and convincing evidence that the title was passed to the taxpayer after June 30, 2006.

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History

• History: (Authorized by and implementing L. 2006, Ch. 205, §1; effective Jan. 19, 2007.)

Kan. Admin. Regs. § 93-7-3 Possession and use presumption

If commercial and industrial machinery and equipment were physically transferred by a lease agreement to a taxpayer before July 1, 2006, the presumption shall be that the right to use the machinery and equipment was transferred to the taxpayer before July 1, 2006. This presumption may be rebutted by clear and convincing evidence that the right to use the commercial and industrial machinery and equipment was passed to the taxpayer after June 30, 2006.

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History

• History: (Authorized by and implementing L. 2006, Ch. 205, §1; effective Jan. 19, 2007.)

Article 8 Telecommunications Machinery and Equipment and Railroad Machinery and Equipment Exemption

Kan. Admin. Regs. § 93-8-1 Definitions

(a) "Bona fide transaction" shall mean a purchase, sale, or lease of telecommunications machinery and equipment or railroad machinery and equipment that is made in good faith and without fraud or deceit.

(b) "Fair and valuable consideration" shall mean an amount of consideration that is not disproportionately small in comparison with the value of the telecommunications machinery and equipment or railroad machinery and equipment acquired. This term shall not be considered synonymous with "fair market value," as defined in K.S.A. 79-503a and amendments thereto, but shall mean an amount that is more than nominal consideration.

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History

• History: (Authorized by and implementing L. 2006, Ch. 205, §3; effective Jan. 19, 2007.)

Kan. Admin. Regs. § 93-8-2 Transfer of title presumption

If telecommunications machinery and equipment or railroad machinery and equipment were physically transferred to a taxpayer before July 1, 2006, the presumption shall be that the title was transferred to the taxpayer before July 1, 2006. This presumption may be rebutted by clear and convincing evidence that the title was passed to the taxpayer after June 30, 2006.

***** Authenticated Kansas Administrative Regulation *****

History

• History: (Authorized by and implementing L. 2006, Ch. 205, §3; effective Jan. 19, 2007.)

Kan. Admin. Regs. § 93-8-3 Possession and use presumption

If telecommunications machinery and equipment or railroad machinery and equipment were physically transferred by a lease agreement to a taxpayer before July 1, 2006, the presumption shall be that the right to use the machinery and equipment was transferred to the taxpayer before July 1, 2006. This presumption may be rebutted by clear and convincing evidence that the right to use the machinery and equipment was passed to the taxpayer after June 30, 2006.

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History

• History: (Authorized by and implementing L. 2006, Ch. 205, §3; effective Jan. 19, 2007.)

Article 9 Complex Industrial Property

Kan. Admin. Regs. § 93-9-1 Appraiser qualifications; appraisal reports

(a) Each appraiser of any complex industrial property who is included on the list of qualified appraisers required to be maintained by the director of property valuation pursuant to K.S.A. 2014 Supp. 79-5b01, and amendments thereto, shall be certified or licensed pursuant to the state certified and licensed real property appraisers act, K.S.A. 58-4101 et seq. and amendments thereto.

(b) Each request for an appraisal of any complex industrial property shall be submitted on a form prescribed by the director of property valuation.

(c) Each appraisal report shall meet the following requirements:

(1) Be developed and reported in compliance with the 2014-2015 edition of the uniform standards of professional appraisal practice or later versions as established in regulations adopted by the Kansas real estate appraisal board pursuant to K.S.A. 58-4121 and amendments thereto, Kansas statutes and regulations pertaining to the valuation and classification of property for ad valorem taxation purposes, and the personal property appraisal guide promulgated by the director of property valuation pursuant to K.S.A. 75-5105a and amendments thereto; and

(2) include a determination of whether commercial and industrial machinery and equipment should be classified as real property or as personal property.

(d) Any appraiser may be required to defend that appraiser's classification and valuation determinations pursuant to the property tax hearings and appeals processes prescribed by K.S.A. 79-1448, 79-1606, 79-1609, and 79-2005, and amendments thereto.

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History

• History: (Authorized by K.S.A. 2014 Supp. 79-5b04; implementing K.S.A. 2014 Supp. 79-5b01; effective April 17, 2015.)