K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-505 (2026)

Appraisal standards; adoption by director of property valuation; additional standards, when

✓ current as of May 2026
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79-505. Appraisal standards; adoption by director of property valuation; additional standards, when. (a) The director of property valuation shall adopt appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state. Such appraiser directives shall require, at a minimum:

(1) That all appraisals be performed in compliance with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation; and

(2) that such appraisals shall be written appraisals.

(b) The director of property valuation may require compliance with additional standards if a determination is made in writing that such additional standards are required in order to properly carry out statutory responsibilities and such additional standards do not conflict with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation.

History: L. 1992, ch. 249, § 1; L. 2014, ch. 141, § 9; L. 2021, ch. 58, § 7; July 1.

Notes of Decisions
Cited in 21 cases (5 in the last 5 years), 1998–2022 · leading case: Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016).
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Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). · cites it 4× “" K.S.A. 2014 Supp. 79-505. Harper even has authority to compel the attorney general or county attorneys to assist in proceedings to discipline or remove county appraisers who fail to follow applicable tax laws, even though those appraisers are county employees appointed and…”
In re the Equalization Appeal of Johnson Cnty. Appraiser/Privitera Realty Holdings, 283 P.3d 823 (Kan. Ct. App. 2012). · cites it 3× “Furthermore, K.S.A. 79-505 and K.S.A. 79-506 require that appraisal practice be governed by the USPAP (1992).”
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). · cites it 2× “" And K.S.A. 79-505(a) provides: "The director of property valuation shall adopt rules and regulations or appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state.”
Wagner v. State, 265 P.3d 577 (Kan. Ct. App. 2011). · cites it 4× “Following that law, K.S.A. 79-505 authorizes the Director of Property Valuation to “adopt rules and regulations or appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state.”
In re Equalization of Target Corp., 410 P.3d 939 (Kan. Ct. App. 2017). · cites it 2× “79-503a states: " 'Fair market value' means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue…”
Bd. of Sedgwick Cnty. Commissioners v. Action Rent to Own, Inc., 969 P.2d 844 (Kan. 1998). · cites it 2× ““Other rental items, such as video tapes, tools and equipment purchased for rental only and not purchased primarily for resale, are not inventory and are taxable.”
Saline Cnty. Bd. of Cnty. Commissioners v. Jensen, 88 P.3d 242 (Kan. Ct. App. 2004). “K.S.A. 79-505 and K.S.A. 79-506 require that appraisal practice be governed by uniform standards, and until such time as specific standards are adopted for Kansas, the Uniform Standards of Professional Appraisal Practice (USPAP), issued by the Appraisal Standards Board, apply.”
In Re the Equalization Appeal of Kansas Star Casino, L.L.C., 362 P.3d 1109 (Kan. Ct. App. 2015). · cites it 2× “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.”
In Re the Equalization Appeal of Tallgrass Prairie Holdings, LLC, 333 P.3d 899 (Kan. Ct. App. 2014). “79-504; K.S.A. 79-505; K.S.A. 79-506. The PVD’s Directive No.”
In Re the Equalization Appeal of Brocato, 277 P.3d 1135 (Kan. Ct. App. 2011). · cites it 2× “77-621(c)(5); (iii) the agency action is based on a determination of fact, made or implied by the agency, that is not supported by evidence that is substantial when viewed in light of the record as a whole, K.”
Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). “” K.S.A. 79-505 directs: “(a) The director of property valuation shall adopt rules and regulations or appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state.”
In re Equalization Appeal of Walmart Stores, Inc., 513 P.3d 457 (Kan. 2022). “" K.S.A. 79-505. Finally, K.S.A. 74-2433(g) requires valuation appeals before BOTA must be decided "upon a determination of the fair market value of the fee simple of the property.”
Show all 21 citing cases →
— K.S.A. § 79-505(a) — 5 cases
Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). “" K.S.A. 2014 Supp. 79-505. Harper even has authority to compel the attorney general or county attorneys to assist in proceedings to discipline or remove county appraisers who fail to follow applicable tax laws, even though those appraisers are county employees appointed and…”
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). “" And K.S.A. 79-505(a) provides: "The director of property valuation shall adopt rules and regulations or appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state.”
In re the Equalization Appeal of Johnson Cnty. Appraiser/Privitera Realty Holdings, 283 P.3d 823 (Kan. Ct. App. 2012). “Furthermore, K.S.A. 79-505 and K.S.A. 79-506 require that appraisal practice be governed by the USPAP (1992).”
In re Tax Appeal of River Rock Energy Co., 464 P.3d 344 (Kan. Ct. App. 2020).
In re Tax Appeal of Barker (Kan. Ct. App. 2017).
— K.S.A. § 79-505(a)(1) — 1 case
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). “" And K.S.A. 79-505(a) provides: "The director of property valuation shall adopt rules and regulations or appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state.”
— K.S.A. § 79-505(a)(2) — 1 case
In re the Equalization Appeal of Johnson Cnty. Appraiser/Privitera Realty Holdings, 283 P.3d 823 (Kan. Ct. App. 2012). “Furthermore, K.S.A. 79-505 and K.S.A. 79-506 require that appraisal practice be governed by the USPAP (1992).”
— K.S.A. § 79-505(a)(l) — 1 case
Wagner v. State, 265 P.3d 577 (Kan. Ct. App. 2011). “Following that law, K.S.A. 79-505 authorizes the Director of Property Valuation to “adopt rules and regulations or appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state.”
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