Kansas Statutes Annotated

K.S.A. § 79-504 (2026)

Appraisal standards; definitions

✓ current as of May 2026

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79-504. Appraisal standards; definitions. For the purposes of this act:

(a) "Appraisal foundation" and "foundation" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois.

(b) "Written appraisal" means a written statement used in connection with the activities of the division of property valuation or a county appraiser that is independently and impartially prepared by a county appraiser setting forth an opinion of defined value of an adequately described property as of a specific date, supported by presentation and analysis of relevant market information.

History: L. 1992, ch. 249, § 3; L. 2016, ch. 112, § 10; July 1.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 2006–2021 · leading case: In re the Equalization Appeal of Johnson Cnty. Appraiser/Privitera Realty Holdings, 283 P.3d 823 (Kan. Ct. App. 2012).

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In re the Equalization Appeal of Johnson Cnty. Appraiser/Privitera Realty Holdings, 283 P.3d 823 (Kan. Ct. App. 2012). · cites it 5× “Furthermore, Clark noted in her report that she was invoking the USPAP’s departure rule for Standard 6-2(h) as well as the USPAP’s jurisdictional exception rule to 6-7, citing K.S.A. 79-504 in support (stating that “[ajppraisals produced by the [CAMA] system prescribed or…”

Yellow Freight Sys., Inc. v. Johnson Cnty. Bd. of Cnty. Commissioners, 137 P.3d 1051 (Kan. Ct. App. 2006). · cites it 4× “K.S.A. 79-504 states that appraisals produced by the computer assisted mass appraisal (CAMA) system that are prescribed or approved by the Director of Property Valuation (PVD) shall be deemed to be written appraisals that fulfill the statutory requirements.”

In Re the Equalization Appeal of Tallgrass Prairie Holdings, LLC, 333 P.3d 899 (Kan. Ct. App. 2014). “See K.S.A. 79-504; K.S.A. 79-505; K.S.A. 79-506.”

In Re the Equalization Appeal of Kansas Star Casino, L.L.C., 362 P.3d 1109 (Kan. Ct. App. 2015). “79-503a(k) (“The appraisal process utilized in tire valuation of all real and tangible personal property for ad valorem tax purposes shall conform to generally accepted appraisal procedures.”

United States v. Maurice Haltiwanger, 356 F. App'x 918 (8th Cir. 2009). “See Kan. Stat. Ann. § 79-504 (classifying the offense as a level 10 felony); Kan.”

In re Equalization Appeals of Kansas CVS Pharmacy for the Years 2015 & 2016 (Kan. Ct. App. 2021). “See K.S.A. 79-504; K.S.A. 79-505. The concept that Kansas law requires valuation of the fee simple interest is consistent with K.”

In re Equalization Appeal of Kansas Star Casino ( (Kan. Ct. App. 2015). “79-503a(k) ("The appraisal process utilized in the valuation of all real and tangible personal property for ad valorem tax purposes shall conform to generally accepted appraisal procedures.”

— K.S.A. § 79-504(b) — 2 cases

Yellow Freight Sys., Inc. v. Johnson Cnty. Bd. of Cnty. Commissioners, 137 P.3d 1051 (Kan. Ct. App. 2006). “K.S.A. 79-504 states that appraisals produced by the computer assisted mass appraisal (CAMA) system that are prescribed or approved by the Director of Property Valuation (PVD) shall be deemed to be written appraisals that fulfill the statutory requirements.”

In re the Equalization Appeal of Johnson Cnty. Appraiser/Privitera Realty Holdings, 283 P.3d 823 (Kan. Ct. App. 2012). “Furthermore, Clark noted in her report that she was invoking the USPAP’s departure rule for Standard 6-2(h) as well as the USPAP’s jurisdictional exception rule to 6-7, citing K.S.A. 79-504 in support (stating that “[ajppraisals produced by the [CAMA] system prescribed or…”

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