Kansas Statutes Annotated

K.S.A. § 79-1409 (2026)

Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes

✓ current as of May 2026

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79-1409. Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes. The state board of tax appeals shall constitute a state board of equalization, and shall equalize the valuation and assessment of property throughout the state; and shall have power to equalize the assessment of all property in this state between persons, firms or corporations of the same assessment district, between cities and townships of the same county, and between the different counties of the state, and the property assessed by the director of property valuation in the first instance. And any person feeling aggrieved by the action of the county board of equalization may, within 45 days after the decision of such board, appeal to the state board of equalization for a determination of such grievance.

It shall be the duty of the state board of equalization to meet in its office, or such other place within any county of the state as the board shall deem advisable, to perform the work of equalization as hereinbefore provided. Such board may meet at any time on and after January 15 of each year as it may deem necessary and shall meet from the 11th day of July, or the next following business day if such date shall fall on a day other than a regular business day, until the 25th day of August as the business of the board shall require. Whenever the valuation of any taxing district, whether it be a county, township, city, school district, or otherwise, is changed by the state board of equalization, the officers of such taxing district who have authority to levy taxes are required to use the valuation so fixed by the state board as a basis for making their levies for all purposes. In case a change is made in such valuation, the state board of tax appeals shall certify the equalized values to the director of property valuation who shall forthwith certify the same to the county clerks of the several counties of the state or to the counties affected by such equalization; and such county clerks shall carry the real estate and tangible personal property on the tax rolls of their respective counties at the valuations so certified, and shall use such valuations as the basis of all tax levies, except that any certification received by a county clerk after August 25 may be handled as an abatement, refund, or added tax as the certification warrants.

The director of property valuation shall apportion the amount of tax for state purposes as required by law to be raised in the state among the several counties therein, in proportion to the valuation of the taxable property therein for the year as equalized by the state board of equalization.

History: L. 1933, ch. 117, § 1 (Special Session); L. 1959, ch. 374, § 1; L. 1963, ch. 466, § 1; L. 1969, ch. 368, § 2; L. 2008, ch. 109, § 81; L. 2014, ch. 141, § 90; July 1.

Notes of Decisions

Cited in 10 cases, 1968–1997 · leading case: Wirt v. Esrey, 662 P.2d 1238 (Kan. 1983).

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Wirt v. Esrey, 662 P.2d 1238 (Kan. 1983). · cites it 6× “Whether BOTA, sitting as the State Board of Equalization pursuant to K.S.A. 79-1409 can consider issues concerning a tax refund in accordance with K.”

Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). · cites it 5× “(K.S.A. 79-1409 and 79-1609.) K.S.A. 79-1409 provides: " The state board of tax appeals shall constitute a state board of equalization, and shall equalize the valuation and assessment of property throughout the state; and shall have power to equalize the assessment of all…”

Bd. of Cnty. Commissioners v. Duffy, 912 P.2d 716 (Kan. 1996). · cites it 3× “74-2439, concerning BOTA sitting as a state board of equalization, and K.S.A. 79-1409 as authority for BOTA to conduct a statewide reappraisal.”

Vaughn v. Martell, 603 P.2d 191 (Kan. 1979). · cites it 2× “The state board did not certify the purported change of valuation to the Director of Property Valuation in accordance with K.S.A. 79-1409. On January 14, 1976, the county officials appealed to the district court of Greenwood County, Kansas, pursuant to K.”

Sunflower Racing, Inc. v. Bd. of Cnty. Commissioners, 885 P.2d 1233 (Kan. 1994). “Sunflower also notes that BOTA, as is the State Board of Equalization, is directed under K.S.A. 79-1409 to “equalize the valuation and assessment of property throughout the state.”

State Ex Rel. Frizzell v. Dwyer, 460 P.2d 507 (Kan. 1969). · cites it 2× “It generally remains in session during the month of May and for limited purposes meets in June but must finally adjourn for the year on June 15 and may not thereafter change an assessment (Chapter 437, Laws of 1969).”

Bd. of Douglas Cnty. Comm'rs v. Cashatt, 933 P.2d 167 (Kan. Ct. App. 1997). “” K.S.A. 79-1409. See also Wirt v. Esrey, 233 Kan.”

Gordon v. Hiett, 522 P.2d 942 (Kan. 1974). “to the end that all property shall be valued and assessed in the same manner...." Similarly, the State Board of Tax Appeals, sitting as a state board of equalization, has power to equalize the assessment of all property in the state.”

State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972). “Board of County Commissioners, supra, where counties comprising a taxing unit or district were not complying with the assessment law.”

Bd. of Cnty. Commissioners v. J. A. Peterson Co., 716 P.2d 188 (Kan. 1986). “Indeed, K.S.A. 79-1409 gives BOTA, acting as the state Board of Equalization, the duty to ‘equalize the valuation and assessment of property throughout this state.”

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