Kansas SB 365: Providing for the election of county appraisers and discontinuing the authority to form appraisal districts with district appraisers.

Bill Text

Session of 2026
SENATE BILL No. 365
By Committee on Assessment and Taxation
1-22
AN ACT concerning property taxation; relating to county appraisers;
providing for the election of county appraisers; discontinuing the
authority to form appraisal districts with district appraisers; amending
K.S.A. 2-1915, 19-425, 19-430, 19-431, 19-432, 19-433, 19-434, 19-
435, 19-4110, 25-101, 25-611, 74-2438, 75-5105a, 79-201q, 79-201s,
79-412, 79-5a04, 79-1404, 79-1404a, 79-1411b, 79-1412a, 79-1413a,
79-1420, 79-1455, 79-1460a, 79-1466, 79-1467, 79-1481 and 79-1606
and K.S.A. 2025 Supp. 25-213, 74-2433f, 79-1448, 79-1460, 79-1476,
79-1479 and 79-2005 and repealing the existing sections; also repealing
K.S.A. 19-426, 19-428 and 79-1427c.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. At the general election in 2028, and each fourth year
thereafter, a county appraiser shall be elected in each county for a term of
four years that commences on the July 1 following the election. Such
county appraiser, before entering upon the duties of the office, shall
execute and file with the county clerk a good and sufficient corporate
surety bond, conditioned on the faithful performance of the duties of the
office. Such bond shall be issued by a company authorized to do business
in Kansas in an amount approved by the board of county commissioners of
not less than $10,000.
New Sec. 2. If a vacancy in the office of county appraiser occurs by
death, resignation or otherwise, the vacancy shall be filled by appointment
of a qualified elector of the county in the manner provided pursuant to this
section. If the vacancy occurs on or after May 1 of the second year of the
term, the person so appointed shall serve for the remainder of the
unexpired term and until a successor is elected and qualified. If the
vacancy occurs before May 1 of the second year of the term, the person
appointed to fill the vacancy shall serve until a successor is elected and
qualified at the next general election to serve the remainder of the
unexpired term. Nomination and election of such successor shall be in the
same manner as the nomination and election of a county appraiser for a
regular term. Appointments shall be made in the manner provided by law
for filling vacancies in the office of a member of the house of
representatives. This section shall apply on and after July 1, 2029.
Sec. 3. K.S.A. 2-1915 is hereby amended to read as follows: 2-1915.
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SB 365 2
(a) (1) Appropriations may be made for grants out of funds in the treasury
of this state for:
(A) Terraces, terrace outlets, check dams, dikes, ponds, ditches,
critical area planting, grassed waterways, irrigation technology, precision
land forming, range seeding, soil and grassland health, detention and grade
stabilization structures and other enduring water conservation and water
quality practices installed on public lands and on privately owned lands;
and
(B) the control of invasive species on public lands and on privately
owned lands.
(2) Except as provided by the multipurpose small lakes program act
and other programs approved by the secretary, any such grant shall not
exceed 80% of the total cost of any such practice.
(b) A program for protection of riparian and wetland areas shall be
developed by the division and implemented by the conservation districts.
The conservation districts shall prepare district programs to address
resource management concerns of water quality, erosion and sediment
control and wildlife habitat as part of the conservation district long-range
and annual work plans. Preparation and implementation of conservation
district programs shall be accomplished with assistance from appropriate
state and federal agencies involved in resource management.
(c) Subject to the provisions of K.S.A. 2-1919, and amendments
thereto, any holder of a water right, as defined by K.S.A. 82a-701(g), and
amendments thereto, who is willing to voluntarily return all or a part of the
water right to the state shall be eligible for a grant not to exceed 80% of
the total cost of the purchase price for such water right. The division shall
administer this cost-share program with funds appropriated by the
legislature for such purpose. The chief engineer shall certify to the division
that any water right for which application for cost-share is received under
this section is eligible in accordance with the criteria established in K.S.A.
2-1919, and amendments thereto.
(d) (1) Subject to appropriation acts therefor, the division shall
develop the Kansas water quality buffer initiative for the purpose of
restoring riparian areas using best management practices. The director
shall ensure that the initiative is complementary to the federal conservation
reserve program and update any applicable standards from time to time as
necessary for the continued success of the program.
(2) There is hereby created in th