republic-os/legislation/us/states/ks/2021-2022/hb-2104.md

---
type: "Bill"
title: "Senate Substitute for HB 2104 by Committee on Assessment and Taxation - Extending certain budget due dates for schools and notice and hearing requirements when exceeding the revenue neutral rate for property tax purposes, changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, requiring appraisal directives to require compliance with uniform standards of professional appraisal practice, providing for notice and opportunity to be heard prior to removal from county appraiser eligibility list, providing notification when person no longer holds office of county appraiser, placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court, requiring appraisal courses for appraisers to be courses approved by the Kansas real estate appraisal board, extending the time a state board of tax appeals member may continue to serve after such member's term expires and authorizing appointment of a member pro tempore under certain conditions."
description: "Senate Substitute for HB 2104 by Committee on Assessment and Taxation - Extending certain budget due dates for schools and notice and hearing requirements when exceeding the revenue neutral rate for property tax purposes, changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, requiring appraisal directives to require compliance with uniform standards of professional appraisal practice, providing for notice and opportunity to be heard prior to removal from county appraiser eligibility list, providing notification when person no longer holds office of county appraiser, placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court, requiring appraisal courses for appraisers to be courses approved by the Kansas real estate appraisal board, extending the time a state board of tax appeals member may continue to serve after such member's term expires and authorizing appointment of a member pro tempore under certain conditions."
jurisdiction: "us/states/ks"
legislature: "Kansas Legislature"
session: "2021-2022"
identifier: "HB 2104"
citation: "Kansas HB 2104 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 5
action_count: 28
vote_count: 4
first_action: "2021-01-21"
last_action: "2021-05-03"
source: "openstates"
source_identifier: "ocd-bill/5ee78b3f-9d8d-4c0e-a136-1831e6588ad4"
source_url: "http://www.kslegislature.org/li/api/v11/rev-1/bill_status/hb2104"
source_hash: "49ddbd1f2e08fb89281e9d713aa98399822ef2c1584159efeb56b7bfd984d529"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ks"]
---

# Kansas HB 2104 (2021-2022) — Senate Substitute for HB 2104 by Committee on Assessment and Taxation - Extending certain budget due dates for schools and notice and hearing requirements when exceeding the revenue neutral rate for property tax purposes, changing time to request full and complete opinion from the state board tax appeals, requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party, prohibiting valuation increases of certain property in appeals, requiring appraisal directives to require compliance with uniform standards of professional appraisal practice, providing for notice and opportunity to be heard prior to removal from county appraiser eligibility list, providing notification when person no longer holds office of county appraiser, placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court, requiring appraisal courses for appraisers to be courses approved by the Kansas real estate appraisal board, extending the time a state board of tax appeals member may continue to serve after such member's term expires and authorizing appointment of a member pro tempore under certain conditions.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As introduced** (filed) — [source](http://www.kslegislature.org/li/b2021_22/measures/documents/hb2104_00_0000.pdf)
2. **As Amended by House Committee** (committee substitute) — [source](http://www.kslegislature.org/li/b2021_22/measures/documents/hb2104_01_0000.pdf)
3. **Enrolled - Law effective July 1, 2021** (committee substitute) — [source](http://www.kslegislature.org/li/b2021_22/measures/documents/hb2104_enrolled.pdf)
4. **Version 3** (committee substitute) — [source](http://www.kslegislature.org/li/b2021_22/measures/documents/hb2104_02_0000.pdf)
5. **{As Amended by Senate Committee of the Whole}** (committee substitute) — [source](http://www.kslegislature.org/li/b2021_22/measures/documents/hb2104_03_0000.pdf)

## Votes

- Final Action - Passed as amended; — **114–8** (pass) · lower
- Emergency Final Action - Substitute passed as amended; — **39–0** (pass) · upper
- Conference Committee Report was adopted; — **25–14** (pass) · upper
- Conference Committee Report was adopted; — **77–42** (pass) · lower

## Sponsors

- Committee on Taxation — primary (organization)
- Committee on Assessment and Taxation — cosponsor (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-21** Introduced `introduction`
- **2021-01-22** Referred to Committee on Taxation `referral-committee`
- **2021-01-22** Hearing: Wednesday, January 27, 2021, 3:30 PM Room 346-S
- **2021-02-03** Committee Report recommending bill be passed as amended by Committee on Taxation `committee-passage-favorable`
- **2021-02-17** Committee of the Whole - Now working on
- **2021-02-17** Committee of the Whole - Committee Report be adopted
- **2021-02-17** Committee of the Whole - Be passed as amended `passage`
- **2021-02-18** Engrossed on Wednesday, February 17, 2021
- **2021-02-18** Final Action - Passed as amended; Yea: 114 Nay: 8 `passage`
- **2021-02-18** Received and Introduced `introduction`
- **2021-02-19** Referred to Committee on Assessment and Taxation `referral-committee`
- **2021-03-04** Hearing: Wednesday, March 10, 2021, 9:30 AM Room 548-S
- **2021-03-24** Committee Report recommending substitute bill be passed by Committee on Assessment and Taxation `committee-passage-favorable`
- **2021-03-25** Committee of the Whole - Now working on
- **2021-03-25** Committee of the Whole - Committee Report be adopted recommending substitute bill be passed `passage, substitution`
- **2021-03-25** Committee of the Whole - Motion to Amend - Offered by Senator Tyson `amendment-introduction`
- **2021-03-25** Committee of the Whole - Amendment by Senator Tyson was adopted `amendment-passage`
- **2021-03-25** Committee of the Whole - Substitute bill be passed as amended `passage, substitution`
- **2021-03-25** Emergency Final Action - Substitute passed as amended; Yea: 39 Nay: 0 `passage, substitution`
- **2021-03-29** Nonconcurred with amendments; Conference Committee requested; appointed
- **2021-03-29** Motion to accede adopted; Senator Tyson, Senator Alley and Senator Holland appointed as conferees
- **2021-03-31** Conference committee report now available
- **2021-03-31** Conference Committee Report was adopted; Yea: 25 Nay: 14 `passage`
- **2021-04-06** Substitute motion to not adopt and appoint a conference committee failed
- **2021-04-06** Conference Committee Report was adopted; Yea: 77 Nay: 42 `passage`
- **2021-04-08** Engrossed on Wednesday, April 7, 2021
- **2021-04-09** Enrolled and presented to Governor on Friday, April 9, 2021 `executive-receipt`
- **2021-05-03** Approved by Governor on Monday, April 19, 2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5ee78b3f-9d8d-4c0e-a136-1831e6588ad4`. Confidence: reported (aggregated from official Kansas legislature records).