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Minutes for HB2440 - Committee on Taxation
Short Title
Providing for the election of county appraisers.
Minutes Content for Wed, Feb 19, 2020
Mr. Siebers provided an overview on HB2440 stating the first two sections address county appraisers to be elected instead of appointed beginning with the general election in calendar year 2022. The county appraisers would serve a four-year term and would be required to execute and file with the county treasurers a corporate surety bond. The required amount of the surety bond is set by the board of county commissioners and can be no less than $10,000. The person would be required to be a certified Kansas appraiser to be eligible for nomination of election as county appraiser. HB2440 would eliminate district appraisers and amend statutes for county appraisers as an elected office rather than appointed.
Proponents:
Representative Thimesch testified for HB2440 stating for years there has been talk about how property tax has gone up. The mill levy has not moved but property tax keeps increasing. He noted a person may update his house by putting on new siding, windows and a roof but no change in the square feet and their property tax increased which should not happen. Another example is when houses become uninhabitable, are demolished. and a new house is built, the taxpayer's property tax increases including senior citizens. He noted there has been appraisals on farmland that was appraised at $700. to $800. per section and another section appraised at $162. per year (Attachment 4).
Anthony Privitera, Mark One Electric Company, Inc., testified on behalf of Melissa Clark, Fairfax Industrial Association, for HB2440 stating the businesses have received large property tax increases over the last few years. The Fairfax Industrial Association is made up of 60 members of large, small, family owned, and nationally owned companies in Kansas City, Kansas. He stated in the last three to five years there has been a 100% to 275% increase in the assessed valuation. Ms. Clark included letters from some of the businesses addressing their concerns (Attachment 5).
Written only testimony to HB2440 was presented by:
Ron Albers, Farmer/Appraiser, (Attachment 6).
Neutral:
Roger Hamm, Deputy Director, Division of Property Valuation (KDOR), testified on HB2440 providing a brief overview of elected and appointed county appraisers in Kansas. He noted county appraisers must have a thorough knowledge of Kansas property tax law and required to have one or more of four professional appraisal classifications (Attachment 7).
Opponent:
Sean Robertson, Kansas County Appraisers Association, testified for HB2440 stating county appraisers are appointed in a non-election year and their term expires in a non-election year in order to diminish any political influence. A new county commission in each county will be seated in January, 2021 and will select their county appraiser for a four-year term. Due to the timing, the county appraiser is not beholding to any specific wishes of the county commission because they will not be reappointed until a new one is seated four years later. Currently the county commission has the ability to suspend their appraiser pending a review from property valuation and is a step in accountability which would be removed if the county appraiser is elected (Attachment 8).
Jay Hall, Kansas Association of Counties, testified for HB2440 stating appraisers do not set tax rates but only value the property. Appraisers look at different properties and determine what the properties fair market value is which may be $100,000 for a house or $10,000 for vacant land. The taxation part comes after the taxing entities have set their various budgets for the year and use their mill levies to generate the budget. He noted making appraisers elected would politicize their work (Attachment 9).
Written only testimony to HB2440 was presented by:
Marvin Rodriquez, Riley County Board of Commissioners, (Attachment 10).
Clancy Holeman, Riley County Counselor's Office, (Attachment 11).
Hearing closed for HB2440.
Meeting adjourned at 5:00 pm.
Next meeting scheduled is February 20, 2020.
