Brief ⁽¹⁾

HB 2620 would amend the property tax valuation appeals and payment-under-protest procedures to require that decisions of the Small Claims Division of the State Board of Tax Appeals (SBOTA) be accompanied by "a written explanation of the reasoning" upon which the decisions are based. A similar requirement would be added to KSA 1999 Supp. 79-1606 relative to decisions made by county-appointed hearing officers or hearing panels. Finally, the written explanation requirement also would be applied to determinations made by county appraisers after informal valuation appeals pursuant to KSA 1999 Supp. 79-1448.

Background

The original bill would have required decisions to be accompanied by "findings of fact and law." Representative Sloan, the bill's sponsor, developed the amendatory language in consultation with SBOTA staff.

The original fiscal note said that additional expenditures of $114,500 to $250,000 would be required because Small Claims Division hearing officers are contract employees paid on an hourly basis. SBOTA Executive Director Tony Folsom said the fiscal note would be reduced by the House Committee amendments but had not yet developed the new estimate.

The House Committee of the Whole added the amendment requiring that determinations made by county appraisers or their designees as a result of the informal valuation appeals step also be accompanied by a written explanation.

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