(Nov. 18, 2025) – Today, the Special Committee on Tax received presentations on interest rates, the appraisals process, the Board of Tax Appeals, a proposal for a property tax ombudsman and simulations of future assessed value growth. Committee members heard about the tax structures of other states, including Wyoming and Oklahoma. The Legislative Research staff discussed tax exemptions and property tax relief programs in Kansas.

Following the day's presentations, the committee offered the following recommendations:

• Researching the costs and benefits of scheduling reappraisals to every three years.
• Considering developing a single application for all existing property tax relief programs.
• Reviewing the cap on home values for relief programs and implementing a graduated scale for refunds.
• Creations of a property tax ombudsman.
• Requiring licensed appraisers.
• Exploring changing payment structures.
• Consider changing the vehicle tax structure so that if a vehicle is sold within 90 days of purchase, you can request a refund for the tax on the net amount based on the car's sales value.
• Simplifying sales tax exemption forms.
• Require individual property appraisals instead of mass appraisal values and include the approach in the appeals process.
• Research stabilization of property tax increases linked to a revenue limit.
• Further consider an energy generation tax in Kansas.
• Review of the Sales Tax Distribution Fund.
• Increase transparency in state incentive programs.
• Explore potential solutions for ethanol facilities in Seward and other counties.
• Possibly adjusting assessment values over a 10-year abatement to help prevent lawsuits when the property returns to the tax rolls.