Can a Kansas county appraiser raise my property value using aerial or street-view images instead of actually coming out to look at it?

Plain-English summary

Kansas law is built around the appraiser physically looking at property. Every parcel "shall be actually viewed and inspected by the county or district appraiser once every six years" (K.S.A. 79-1476), and fair market value is determined each January 1 "from an actual view and inspection of the property" (K.S.A. 79-501, 79-503a).

By 2011 that ran into aerial photography, oblique imagery and street-view technology, and the question reached the Division: can counties use these instead of going out? The directive's framing is candid — the statutes "were written at a time when it was not possible to measure or adequately review property characteristics without an on-site, physical inspection," and while new technology "provide[s] opportunities for efficiency and greater uniformity and accuracy," certain uses "also pose risks."

The answer is a permission regime, not a free substitution. Approval "shall be made on a case-by-case basis," and a county "shall submit a request for approval of any plan to utilize digital image tools and remote sensing technology in lieu of an on-site field inspection." For counties not in substantial compliance, the request must also show the change "will not adversely impact the county's plan to regain compliance."

The technical floors the directive sets are specific:

• Orthophotos for discovery: minimum 6" pixel resolution urban/suburban, 12" rural; updated at least every two years in rapid-growth areas or every six years in slow-growth areas. Critically, they "may be used for change detection, but are not sufficient by themselves to replace a physical reinspection or verify building wall measurements."
• Low-level oblique images for the six-year cycle and wall measurement: a view "from the four cardinal directions (N, E, S, W)," same resolution floors, updated at least once every six years.
• Street-view images for construction quality and physical condition: "sub-inch pixel resolution," updated at least once every six years for every improved parcel.
• Oblique measurement of walls additionally requires a county pilot study independently confirming accuracy, noting any discrepancy where the true wall measurement "varies by more than 2 feet or 5%." Only after documenting that the technology is "at least as reliable as tape measurement data collected during an on-site, physical field inspection" may it be used for quality control reviews.

What technology can never replace is the heart of it for property owners. Even under an approved plan, the appraiser "shall continue to perform an on-site inspection and annual physical field check" to list new construction or improvements; review demolition or catastrophic neighborhood damage; verify characteristics of improved property in a valid sale transfer; examine "any improved property with unclear, distorted or obstructed imagery"; inspect "any property requiring a valuation appeal decision based upon the property characteristics"; and evaluate "neighborhood condition, desirability, trend, conformity, amenities and factors that influence value."

Nor does imagery relieve the appraiser of the duty "to monitor interior property characteristics and property uses by means of building permits, interviews or questionnaires" — an aerial photo cannot see inside.

Finally, each property record "shall indicate the type of field inspection (physical review or remote sensing) performed," so the method used on your parcel is supposed to be documented.

What this means for you

If your valuation went up and no one visited

Two things are worth checking. First, K.S.A. 79-1460(a), quoted in the directive, bars increasing a valuation "unless the record of the latest physical inspection is reviewed and documentation exists to support the increase." Second, the property record is supposed to show whether the inspection was a physical review or remote sensing. Ask which one was used on your parcel.

If you are appealing based on your property's characteristics

This is one of the express carve-outs. The appraiser is to perform an on-site inspection to "[i]nspect any property requiring a valuation appeal decision based upon the property characteristics." An appeal about square footage, condition or quality should not be resolved from a photograph alone.

If your property is hard to see from the air

Another express carve-out: physical inspection is required for "any improved property with unclear, distorted or obstructed imagery." Tree cover, adjacent structures or an awkward parcel shape are reasons the imagery route should not apply to you.

If you finished a remodel or an interior build-out

Imagery does not reach interiors, and the directive says so — the county still monitors interior characteristics and uses through building permits, interviews or questionnaires. Expect those channels rather than an overhead image.

County appraisers

The approval is prospective and documented: the implementation plan must identify which on-site activities the technology replaces, and include imaging/software specifications, a completion schedule, workflow plan and post-implementation business rules, and "a copy of the contract or proposed contract for software and/or services." Deviations from the Maintenance Specifications must be submitted in advance for the Director's approval.

Accountants and tax professionals

The useful leverage here is procedural. Where a client's increase rests on remotely-sensed characteristics, the directive supplies concrete standards to test against: resolution floors, update frequency, the four-cardinal-direction requirement, and the pilot-study validation with its 2-foot-or-5% discrepancy threshold. Note also the vintage caveat — the directive expected its own approval process to become obsolete once the technology moved into the annual Maintenance Specifications, so verify what currently governs.

Common questions

Q: How often must Kansas physically inspect my property?
A: K.S.A. 79-1476, as quoted in the directive, requires every parcel of real property to be actually viewed and inspected by the county or district appraiser once every six years.

Q: Can aerial photos replace that six-year inspection?
A: Not on the county's own initiative. The Maintenance Specifications allowed digital image data to augment the six-year reinspection "but only in addition to an on-site physical inspection," and any plan to use imaging in lieu of an on-site field inspection must be submitted to the Director for approval.

Q: Can an aerial image alone be used to measure my building?
A: Orthophotos "may be used for change detection, but are not sufficient by themselves to replace a physical reinspection or verify building wall measurements." Oblique imagery may be used for wall measurement only under the stated resolution and four-direction requirements, and for quality control only after a pilot study documents it is at least as reliable as tape measurement.

Q: When must an appraiser still come out in person?
A: To list new construction or improvements; review demolition or catastrophic neighborhood damage; verify characteristics of improved property in a valid sale transfer; examine property with unclear, distorted or obstructed imagery; inspect property requiring a valuation appeal decision based on property characteristics; and evaluate neighborhood condition, desirability, trend, conformity, amenities and value-influencing factors.

Q: Can my value be increased without reviewing a physical inspection record?
A: The directive quotes K.S.A. 79-1460(a): the county appraiser shall not increase the valuation of real property unless the record of the latest physical inspection is reviewed and documentation exists to support the increase, in compliance with the Director's Directives and Specifications.

Q: Can I tell how my property was inspected?
A: The directive requires that when the county's plan is implemented, "each property record shall indicate the type of field inspection (physical review or remote sensing) performed."

Q: What happens if property was left off the rolls entirely?
A: Under K.S.A. 79-1475 as cited, omitted taxable real property "shall immediately be listed on the tax roll for the current year, and up to two prior years."

Citations and references

Kansas statutes cited in the directive:

• K.S.A. 79-505 (authority for the directive)
• K.S.A. 79-1476 (six-year actual view and inspection)
• K.S.A. 79-1455 (annual listing and appraisal of all real property)
• K.S.A. 79-1475 (omitted property listed for the current year and up to two prior years)
• K.S.A. 79-501, 79-503a (January 1 fair market value from an actual view and inspection)
• K.S.A. 79-1460(a) (no increase without review of the latest physical inspection record and supporting documentation)
• K.S.A. 79-1459(b), (c) (annual appraisal record for each parcel and improvement)

Division standards referenced:

• Maintenance Specifications Section 16.7 (Final Review); Section 12.1.1 (Re-inspections); Section 6.1 (data integrity of improvements); Section 12.5 (quality control reviews of re-inspections); Sections 7.1, 7.4 (residential property); 8.6.1, 9.4.1 (tenants); 12.3 (land devoted to agricultural use); 12.2.4 (re-verification); 12.4.1 (records)
• Directive No. 92-003 (advance submission of deviations from the Maintenance Specifications)

Superseded: Directive #07-042.

Source

• Landing page: Kansas Property Tax Directives
• Original PDF: PVD Directive 11-043

Original ruling text

Division Of Property Valuation phone: 785-296-2365
Docking State Office Building fax: 785-296-2320
915 SW Harrison St., Room 400N www.ksrevenue.gov
Topeka, KS 66612-1588
Nick Jordan, Secretary Sam Brownback, Governor
David N. Harper, Acting Director

                                  DIRECTIVE #11-043

TO: County Appraisers
SUBJECT: View and Inspection Requirements
This Directive Supersedes Directive #07-042

This directive is adopted pursuant to the provisions of K.S.A. 79-505, and shall take effect
and be in force from and after its publication in the Kansas Register. A question has arisen
whether recent, digital imaging tools and remote sensing technology can be used to replace
routine, cyclical field inspections of real property performed for ad valorem tax purposes.
Field inspections are performed by county appraisers for primarily three purposes: (1) Six (6)
year property characteristic reinspections; (2) discovery (locating and accounting for all real
property in the county on an annual basis); and (3) final review performed for valuation
purposes. See the relevant statutes below.

                                    Relevant Statutes:

(1) Every parcel of real property shall be actually viewed and inspected by the county or
district appraiser once every six years. (K.S.A. 79-1476).

(2) The county appraiser shall list and appraise all real property in the county on an annual
basis. (K.S.A. 79-1455). When real property subject to taxation has been omitted from
the tax rolls, such property shall immediately be listed on the tax roll for the current year,
and up to two prior years. (K.S.A. 79-1475).

(3) The county appraiser shall determine the fair market value of each parcel of real property
as of January 1 each year from an actual view and inspection of the property. (K.S.A. 79-
501, 79- 503a).

(4) The county appraiser shall not increase the valuation of real property unless the record of
the latest physical inspection is reviewed and documentation exists to support the
increase in compliance with the Directives and Specifications of the Director of Property
Valuation. (K.S.A. 79-1460 (a)).

(5) The county appraiser shall prepare and maintain an annual appraisal record for each
parcel of real property and every improvement thereon, including the location,
measurements, descriptors and other information necessary to accurately value and assess
it for ad valorem tax purposes. (See K.S.A. 79-1459(b) and (c) for a more complete list of
requirements).

                                          Analysis:

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Laws currently in effect were written at a time when it was not possible to measure or
adequately review property characteristics without an on-site, physical inspection or “field”
inspection. New developments in technology provide opportunities for efficiency and greater
uniformity and accuracy; however, certain elements of their use also pose risks. At this time,
the decision of whether to allow a county to utilize digital imaging tools and remote sensing
technology in place of certain field inspections shall be made on a case-by-case basis. Once
the technology and business rules are sufficiently developed to allow incorporation into the
annual Maintenance Specifications, the approval process required by this Directive will
become obsolete. In the meantime, the following guidelines shall apply.

                                    Guidelines:

(1) The Maintenance Specifications currently allow a county appraiser to utilize still or video
images to meet certain requirements of a final review. See Maintenance Specifications
Section 16.7, Final Review. Any request to deviate from the Maintenance Specifications
must be submitted in advance by the county for the Director’s approval. See also
Directive No. 92-003.

(2) The Maintenance Specifications currently allow a county to augment the six (6)-year
reinspection process using digital image data, but only in addition to an on-site physical
inspection. Furthermore, alternative reinspection methods for measurement and property
characteristic verification must be approved by the Director. See Maintenance
Specifications Section 12.1.1., Re-inspections. Therefore, the county appraiser shall
submit a request for approval of any plan to utilize digital image tools and remote sensing
technology in lieu of an on-site field inspection. For counties that are not in substantial
compliance, the request must also show that the implementation of the new procedures
will not adversely impact the county’s plan to regain compliance.

(3) If the county plans to utilize rectified orthophotos for discovery purposes, images shall
have a minimum 6” pixel resolution in urban/suburban and 12” resolution in rural areas.
The images shall be updated at least every two years in rapid growth areas, or every six
(6) years in slow growth areas. Such images may be used for change detection, but are
not sufficient by themselves to replace a physical reinspection or verify building wall
measurements.
(4) If the county plans to utilize low-level oblique images for the six (6)-year reinspection
cycle and wall measurement verification, each parcel shall require a view from the four
cardinal directions (N, E, S, W), and a minimum 6” pixel resolution in urban/suburban &
12” pixel resolution in rural areas. The images shall be updated at least once every six (6)
years.

(5) If the county intends to utilize street-view images for verification of construction quality
and physical condition, sub-inch pixel resolution will be required. The images of every
improved parcel of property in the county shall be updated at least once every six (6)
years.

(6) The implementation plan shall clearly identify the on-site physical field inspection
activities the county intends to replace with this technology and shall include 1)
specifications for the image products and software to be utilized; 2) a completion

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schedule, workflow plan and post-implementation business rules for the new technology;
and 3) a copy of the contract or proposed contract for software and/or services.

(7) If the county is proposing to utilize oblique image technology for a quality control review
of wall measurements data, the integrity of the software tools and imagery resolution
must be confirmed. A pilot study shall be conducted by the county to independently
confirm the accuracy of wall measurements obtained from the oblique imagery. The
study shall examine a sample of improved properties and note any discrepancy when the
true wall measurement on the property record varies from the wall measurement
determined by imagery software varies by more than 2 feet or 5%.
The purpose of the pilot study is to confirm that measurements obtained from the oblique
imagery can be used to comply with Maintenance Specifications, Section 6.1 (data
integrity of improvements) and Section 12.5 (quality control reviews of re-inspections).
Once the county appraiser has documented that measurements obtained through use of
this technology is at least as reliable as tape measurement data collected during an on-
site, physical field inspection, the new method may be adopted to perform quality control
reviews.

(8) When the county’s plan is implemented, each property record shall indicate the type of
field inspection (physical review or remote sensing) performed.

(9) The county appraiser shall continue to perform an on-site inspection and annual physical
field check in order to:
List new construction or improvements on a parcel.
Review demolition on a parcel or catastrophic damage in a neighborhood.
Verify the property characteristics of improved property involved in a valid sale
transfer.
Examine any improved property with unclear, distorted or obstructed imagery.
Inspect any property requiring a valuation appeal decision based upon the property
characteristics.
Evaluate neighborhood condition, desirability, trend, conformity, amenities and
factors that influence value.

(10) The use of digital image tools and remote sensing technology to perform certain field
inspections does not supplant the county appraiser’s duty to monitor interior property
characteristics and property uses by means of building permits, interviews or
questionnaires. See, e.g., Maintenance Specifications, Sections 7.1 and 7.4 (residential
property); 8.6.1 and 9.4.1 (tenants); 12.3 (land devoted to agricultural use); 12.2.4 (re-
verification); and 12.4.1 (records).

Approved September 19, 2011 David N. Harper
Acting Director of Property Valuation

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