HCR 5009: An attempt to drive down property taxes

From Representative Frank Miller


The Kansas Legislative Research Department provided information substantiating that property taxes increased by 126 percent since 1993, yet the inflation rate adjusted for population growth increased only 43 percent! I don’t see how the appraised value of residential property could have risen 2.75 times faster than inflation adjusted for population growth! I would suggest that appraisers are encouraged to over-appraise property in order to satisfy the need for increased property taxes without increasing the mill levy. I authored this bill in the hopes of restraining appraisers from adjusting the value of your property to a value that is higher than market value. Is not the selling price of your home the only true value for “MARKET VALUE”?

The key wording in the resolution would change the Constitution as follows: “The legislature shall provide that the appraised valuation of real property used for residential purposes which has been sold shall be adjusted to an amount equal to the average of the appraised valuation of such real property when sold determined pursuant to law and the sales price of such real property when sold.”

The clearest way to explain what this resolution would do is to offer an example. Assume that the latest appraised value of your home is $50,000, but during the year you put your home up for sale. Let’s further assume that your asking price was $55,000, but after much time the best price you could get was only $40,000. The county appraiser would be required by this change in the constitution to reduce the appraised value to half the difference or to $45,000. Is not the closest value to true market value the price a house is sold for on the market? This change reduces, or in like manner increases, the appraised value of residential property in a fair manner and in a manner that mirrors much closer the true market value of property.

There is nothing in the bill prohibiting appraisers from adjusting the appraised value of your home the following year. However, property owners will have a much stronger argument if the new appraised value represents an unreasonable increase, and this is at the heart of this resolution. The resolution will check the tendency to over evaluate the appraised value of residential property.

What kind of sales does this apply to? This bill would apply to arm’s-length sales. You could not sell your house to a relative (i.e. son, wife, etc) in order to manipulate artificially the appraised value of your property. I think this bill would be very beneficial to Kansans in trying to keep the escalation of property taxes in check. Unfortunately, the resolution at this moment is stuck in the House Taxation Committee and likely will not get out of committee this year. I will be pushing this resolution again next year. Let me know what you think.

To contact Rep. Frank Miller write, telephone, or email to P.O. Box 665, Independence, KS, 67301, Tel: (Home) 620-331-0281; Topeka office 785-296-7646, Email frank@frankmiller.org or miller@house.state.ks.us. Take a look at Frank’s updated webpage www.frankmiller.org.


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