Brief⁽¹⁾

S.B. 11 would amend several statues relating to the correction of clerical errors by county clerks and the filing of property tax grievances.

With respect to clerical errors, several changes would clarify the circumstances under which corrections are to be made by county clerks to the assessment and tax rolls. Language would be removed which provides for corrections of errors in extensions of values or taxes when taxpayers are charged "unjust" taxes. (Taxpayers have the ability to appeal valuations and pay taxes under protest under separate statutory procedures.) New language would clarify that corrections may be made when values or taxes are understated or overstated as a result of mathematical miscomputations.

The bill also would amend the property tax "grievance" statute to extend from three to four years the amount of time (limitations period) taxpayers have to file grievances with the State Board of Tax Appeals (SBOTA).

Background

The bill was supported by the Kansas County Appraisers Association and the Kansas Association of Counties.

The Senate Committee amendments, which are technical, were suggested after considerable Committee discussion about the meaning of "errors" and "mistakes."

The House Committee of the Whole amended the bill by reinstating the language allowing SBOTA to waive the limitations period under certain circumstances and restricting SBOTA from ordering refunds extending back more than three years from the date of the most recent tax year unless the taxpayer shows proof of a unanimous (or majority vote in some circumstances) vote by the board of county commissioners favoring such a refund.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html.