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Did Not Advance

Kansas bill requires audits of public utility property valuations dropping over 5%

Original title: AN ACT concerning property taxation; relating to public utilities; requiring the director of property valuation to conduct a review or audit of the appraisal and apportionment of the valuation of the property of any public utility when the total appraised value of property of such public utility in this state decreases more than 5% and a governmental body requests such review or audit; amending K.S.A. 79-5a02 and repealing the existing section.

Last action · April 10, 2026: Died in Committee

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

The Kansas legislature considered a bill requiring the to audit or review a public utility's property valuation when it drops by more than 5% year-over-year, upon request from an eligible local taxing body. Public utilities would continue to submit annual written returns to the director of property valuation before March 20. The measure applies retroactively to requests covering the three prior tax years.

Why it matters

Local taxing jurisdictions gain the statutory authority to trigger state-level audits of utility property values when local tax bases drop significantly, potentially affecting municipal and county tax revenues derived from public utility infrastructure.

Background
  • Public utilities in Kansas are centrally assessed for property tax purposes by the state director of property valuation rather than by individual county appraisers. context
  • HB 2496 was introduced by the House Committee on Taxation during the 2025-2026 legislative session and ultimately died in committee. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Public utilities

Public utilities are subject to mandatory state reviews and audits of their property valuations when their assessed value decreases by more than 5%.

Directly affected

Local governmental bodies

Local taxing bodies gain the authority to request a state review or audit of a public utility's property valuation within their taxing jurisdiction.

Directly affected

Director of Property Valuation

The director is required to conduct property valuation reviews and audits upon receiving qualifying requests and a 5% value decrease.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What triggers a state audit or review of a public utility's property valuation?
An audit or review is triggered when a public utility's total appraised property value in Kansas drops by more than 5% compared to the prior tax year, and a local governmental body with taxing authority over the utility requests it.
When must public utilities submit their annual property returns?
Public utilities must submit their written returns to the before March 20 each year.
How far back can local taxing bodies request a review or audit?
Requests for a review or audit are permitted for the three prior tax years.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died in committee.

Procedural history

3 actions
  1. Apr 10, 2026House
    Died in Committee
  2. Jan 21, 2026HouseIntroduced
    Introduced
  3. Jan 21, 2026HouseCommittee
    Referred to House Committee on Taxation

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Connected Entities

Director of Property Valuation, House Committee on Taxation, Attorney General
OrganizationDirector of Property Valuation“State official responsible for property valuation and conducting required audits”Map →
OrganizationHouse Committee on Taxation“Committee sponsoring HB 2496.”Map →
OrganizationAttorney General“Official notified in cases of public utility noncompliance regarding annual retu”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 45)
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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