How do Kansas county appraisers adjust the agricultural use value of farmland whose productivity is reduced by salinity or alkalinity?

Plain-English summary

This 1998 memo from the Division of Property Valuation to all Kansas county appraisers gives the method for adjusting the agricultural use value of farmland whose productivity is reduced by salinity or alkalinity.

The memo attaches a table (based on "the recommendation of a soil scientist") "designed to correct the reduced productivity of the areas identified as being affected by salinity or alkalinity." The adjustment is limited: "Only specifically identified areas where the salinity / alkalinity is hindering the normal cropping practice can be adjusted," and those areas must be delineated on the county's agricultural use maps.

Proof required. The landowner must obtain laboratory data showing either the Sodium Absorption Ratio (SAR) or the Electrical Conductivity (EC) — "[e]ither the SAR or the EC value, but not both for the same soil layer." Data is required for at least three soil layers (0-8 inches, 8-24 inches, and 24-40 inches); "[a]ll three soil layers are required before a reduction can be considered." The soil layer with the largest percentage reduction is used to adjust the identified area. The analyses can come from the K-State soil testing lab, Servi-Tech, or other laboratories.

Limits on the adjustment. Based on a phone survey, the memo recommends the affected area be a minimum of three acres to qualify. If the parcel is irrigated, the appraiser does not adjust below the corresponding dryland value. And in all events, "the dryland value cannot drop below $10.00 / acre."

What this means for you

County appraisers

Adjust only the mapped areas where salinity or alkalinity actually hinders cropping, and only when the landowner supplies SAR or EC lab data for the three required soil depths. Use the layer with the largest reduction, require a three-acre minimum, don't take an irrigated parcel below its dryland value, and never drop below the $10.00-per-acre floor.

Farmers and landowners

If part of your cropland is genuinely hurt by salt or alkali (at least three acres), your county appraiser can reduce its agricultural use value — but you must pay for and provide the soil-lab data (SAR or EC) across the 0-8, 8-24, and 24-40 inch layers. Without all three layers, no reduction can be considered.

A note on scope

This is 1998 valuation guidance tied to a specific soil-scientist table and dollar floor; confirm the current Division of Property Valuation methodology and any updated values for a present-day valuation.

Common questions

Q: What condition qualifies for this adjustment?
A: Specifically identified farmland areas where salinity or alkalinity is hindering normal cropping practice, delineated on the ag use maps.

Q: What proof does the landowner have to provide?
A: Laboratory data showing either the Sodium Absorption Ratio (SAR) or Electrical Conductivity (EC) — not both for the same layer — for the 0-8, 8-24, and 24-40 inch soil layers at minimum.

Q: Is there a size threshold or a value floor?
A: Yes. The affected area must be at least three acres, and the dryland value cannot drop below $10.00 per acre; irrigated parcels are not adjusted below their dryland value.

Q: Which soil layer sets the size of the reduction?
A: The soil layer showing the largest percentage reduction.

Citations and references

• Sodium Absorption Ratio (SAR) / Electrical Conductivity (EC) — the lab measurements the landowner must supply (one or the other per soil layer, across three required depths) to document salinity/alkalinity.
• $10.00 per acre floor — the memo's minimum dryland value below which the adjustment may not go.
• The memo relies on a soil-scientist-recommended table and administrative practice; it does not cite a specific Kansas statute or regulation, so statutes_cited is left empty.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: MEMO-AdjOccurrencesSalinityAlkalinity

Original ruling text

Memorandum

Body:

MEMORANDUM

TO: All County Appraisers

FROM: Mark S. Beck
Director, Division of Property Valuation

DATE: June 30th, 1998

SUBJECT: Adjustments for Occurrences of Salinity and Alkalinity

The following table (on the back of this sheet) is based on the recommendation of a soil scientist and is designed to correct the reduced productivity of the areas identified as being affected by salinity or alkalinity. Only specifically identified areas where the salinity / alkalinity is hindering the normal cropping practice can be adjusted. Those areas will need to be delineated on your agricultural use maps.

The landowner will need to obtain laboratory data showing the Sodium Absorption Ratio (SAR) or Electrical Conductivity (EC). Either the SAR or the EC value, but not both for the same soil layer. The soil layer with the largest percentage reduction should be used to adjust the identified area.

The landowner must obtain laboratory data for the 0-8 inches, 8-24 inches, and the 24-40 inches layers as a minimum. All three soil layers are required before a reduction can be considered. These analysis can be obtained from the K-State soil testing lab, Servi-Tech, and other laboratories.

Based on responses from our recent phone survey, we are recommending the affected area be a minimum of three acres in order to receive an adjustment. If the parcel is irrigated do not adjust below the corresponding dryland value. Additionally, the dryland value cannot drop below $10.00 / acre.

Date Composed: 07/22/1998 Date Modified: 10/09/2001

Table 1

Table 2