High Level Snapshot of Kansas Property Tax Laws
Links to Relevant Provisions as of June 1, 2026
Kansas Property Tax Statutes
| Topic | Primary Statutes |
|---|---|
| Constitutional Uniformity | Article 11 §1 – Uniform and equal taxation |
| Fair Market Value | K.S.A. 79-503a |
| Property Classification | K.S.A. 79-1439 |
| Mixed Use & Agricultural Property | K.S.A. 79-1476 |
| Exemptions | K.S.A. 79-201 et seq. K.S.A. 79-213 (application process) |
| Appeals | K.S.A. 79-1448 K.S.A. 79-1606 K.S.A. 79-2005 (payment under protest) |
| Personal Property | K.S.A. 79-301 et seq. |
| State Assessed Utilities | K.S.A. 79-5a01 et seq. |
| Revenue Neutral Rate | K.S.A. 79-2988 et seq. |
Kansas Administrative Regulations
| Topic | Regulations |
|---|---|
| Registered Mass Appraiser Requirements | K.A.R. 93-6-1 et seq. |
| Property Valuation Procedures | K.A.R. Chapter 92 |
| Board of Tax Appeals Procedures | K.A.R. Chapter 94, Articles 1–5 |
Division of Property Valuation Directives & Guides
| Publication | Description |
|---|---|
| Directive 24-051 | USPAP compliance requirements |
| Directive 19-038 | Mixed-use property classification |
| Directive 23-039 | Bed & breakfast classification |
| Directive 19-048 | Procedures and Guidelines for Valuing Property |