Kansas Administrative Regulations Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION
Here's a detailed overview of Agency 93 – Kansas Department of Revenue, Division of Property Valuation within the Kansas Administrative Regulations (KAR):
📋 Agency 93 – Structure & Content
Agency 93 sets the administrative rules for the Property Valuation Division. It consists of nine Articles:
Article 1 – Hearings by Director (Sections 93‑1‑1 through 93‑1‑4): Procedures for administrative hearings.
Article 2 – Institute of Certified Kansas Assessors (93‑2‑1 to 93‑2‑5): Training standards for assessors.
Article 3 – Certificates of Value (93‑3‑1 to 93‑3‑4): All sections currently revoked (law.cornell.edu, regulations.vlex.com).
Article 4 – Real Estate Ratio Study (93‑4‑1 to 93‑4‑6): Governs sales validation questionnaires, data compilation, standards — e.g., § 93‑4‑2 outlines county register and appraiser responsibilities during questionnaire processing (regulations.vlex.com).
Article 5 – Property Valuation Notices (93‑5‑1): Rules for issuing and inspecting value notices (law.cornell.edu).
Article 6 – Registered Mass Appraiser (RMA) (93‑6‑1 to 93‑6‑7):
Education: Requires 200 hours across appraisal principles, USPAP, mass-appraisal methods, assessment administration, tax law, personal property, and land principles (kssos.org).
Continuing Education: 120 hours every 4 years, with specifics on USPAP, tax law, exemptions, and carry-over rules .
Case Studies: One commercial and one residential study required, with retake rules .
Reciprocity (§ 93‑6‑6): Waiver of case studies possible if the candidate completed comparable professional case studies (regulations.justia.com).
Article 7 – Machinery & Equipment Exemption (93‑7‑1 to 93‑7‑3): Definitions and usage requirements for exempt machinery and equipment (law.cornell.edu).
Article 8 – Telecommunications & Railroad Equipment Exemption (93‑8‑1 to 93‑8‑3): Similar rules tailored for telecom and railroad industries (regulations.vlex.com).
Article 9 – Complex Industrial Property (93‑9‑1): Appraiser qualifications and reporting standards for complex industrial property (law.cornell.edu).
🔍 Recent Updates (2023–2024)
In April–May 2024, permanent updates to Articles 6 (Sections 93‑6‑2, ‑3, ‑5) were published .
These updates, effective May 3, 2024, reflect legislation passed in 2021 (HB 2104) and 2023 (HB 2002). Notably, they:
Streamline RMA curriculum requirements.
Align educational standards with Kansas Real Estate Appraisal Board (KREAB) oversight rather than referencing IAAO courses explicitly.
Introduce carry-over for continuing education and grandfather existing candidates (klrd.gov).
✅ Takeaways for Stakeholders
County registers/appraisers must comply with Article 4 mandates on questionnaire handling (e.g. § 93‑4‑2).
Assessor and appraiser candidates should carefully review Article 6 updates for RMA education, case-studies, and continuing-education requirements.
Machinery/equipment-heavy businesses should note exemption rules in Articles 7 and 8.
Complex industrial property assessors must meet the qualifications outlined in Article 9.
📚 Additional Resources
For the full text:
Cornell’s LII: Agency 93 breakdown (law.cornell.edu, kssos.org, ksrevenue.gov)
Kansas Secretary of State: Permanent Administrative Regulations and April 2024 Register updates (kssos.org)
Kansas Dept. of Revenue – Property Valuation site: Data portal, forms, ratio studies (ksrevenue.gov)
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