Tax & Accounting Blog

Appraisal Directive Adopted for Scope of Work and Substantial Compliance in Kansas

Blog, ONESOURCE, ONESOURCE Property Tax July 11, 2014

Calculating financial data

A new directive has been adopted by the Kansas Director of Property Valuation, pursuant to K.S.A. 79-505, that lays out the criteria and standards to be used to determine whether a county is in compliance with the statutory requirements to uniformly appraise real and personal property at fair market value (as defined by K.S.A 79-503a). These guidelines should be used for appraisals developed in the 2014 valuation cycle and subsequent years.

A ratio study (to establish compliance or lack of compliance) and a procedural audit (covering items deemed essential to establishing FMV and whether specific statutes pertaining to property taxation have been followed) shall be conducted in each county by the Division of Property Valuation. The results of the ratio study and procedural audit will be published annually.

A county must achieve a minimum score of 75 out of 100 to attain substantial compliance. If a county is found to be noncompliant, they may be required to submit a detailed plan to correct areas of noncompliance. The director may also pursue legal options for noncompliance including proceedings before the Kansas Court of Tax Appeals and/or the removal of the appraiser from office.

To read more about this appraisal directive visit:, page 618.