When a Kansas deed is recorded, whose name and address should appear on the real-property assessment and tax rolls, and does a November cutoff apply?

Plain-English summary

Kansas PVD Directive 92-015 required county clerks to update the real-property records when a deed or other conveyance was recorded. The assessment and tax rolls were to show the new owner of record rather than continue listing the seller.

The directive tied "taxpayer" to the person shown as owner in the register of deeds or county clerk records. When the conveyance was recorded, the grantor, grantee, or other person conveying or receiving the property had to provide the full name and last known mailing address of the grantee or the grantee's designee. The register of deeds then forwarded that information to the county clerk.

The clerk used the information for two related records:

• the real-property assessment roll, which was changed to show the grantee or designee's name and address; and
• the real-property tax roll, which supplied the taxpayer information used for mailed tax statements.

The directive imposed one explicit timing limit: the real-property tax roll could not be changed after November 1 of the current year. The sentence names the tax roll specifically; it does not state the same cutoff for the assessment roll.

What this means for you

Buyers of Kansas real estate

Recording the deed triggered the record-update process described in the directive. Make sure the name and mailing address supplied with the recording are accurate because those details were forwarded for the property-tax records and tax statements.

Sellers

The county rolls were supposed to move to the new owner after the conveyance was recorded. If a tax statement still arrives in the seller's name, check the recording date and the county's current update procedure.

County clerks

Update both the assessment and tax rolls from the information forwarded by the register of deeds, while observing the directive's November 1 cutoff for changing the current-year real-property tax roll.

Real-estate and tax professionals

Distinguish the legal recording from the county's roll-update timing. A deed may be recorded even though the directive's cutoff prevents a current-year tax-roll name change after November 1.

Common questions

Q: Who counted as the taxpayer under the directive?
A: The person shown as the property owner in the register of deeds or county clerk records.

Q: What information accompanied a recorded conveyance?
A: The full name and last known post-office address of the grantee or the grantee's designee.

Q: Who sent that information to the county clerk?
A: The register of deeds.

Q: Which records were changed?
A: Both the real-property assessment roll and the real-property tax roll.

Q: What was the cutoff?
A: The directive said the current-year real-property tax roll could not be changed after November 1.

Q: Did the directive also impose the November 1 cutoff on the assessment roll?
A: It does not say so. The final sentence applies the cutoff specifically to the real-property tax roll.

Citations and references

• K.S.A. 1991 Supp. 79-1460 — meaning of taxpayer for these records.
• K.S.A. 58-2221 — recording a real-estate conveyance and forwarding the grantee's name and address.
• K.S.A. 1991 Supp. 79-2001 — mailing tax statements to taxpayers shown by the tax rolls.
• L. 1992, ch. 249, § 1 — authority cited for adopting the directive.

Source

• Landing page: Kansas Property Tax Directives
• Original PDF: PVD Directive 92-015

Original ruling text

STATE OF KANSAS

David C. Cunningham, Director
Robert B. Docking State Office Building (913) 296-2365
915 S.W. Harrison St. FAX (913) 296-2320
Topeka, Kansas 66612-1585

                                           Department of Revenue
                                      Division of Property Valuation

                                        DIRECTIVE #92-015

    TO:              County Appraisers and County Clerks

    SUBJECT: Owner of Record


    This directive is adopted pursuant to the provisions of L. 1992, ch. 249, § 1, and
    shall be in force and effect from and after the Director's approval date.

    County clerks shall change the real property assessment and tax rolls to
    indicate the new owner of record whenever a deed or other instrument
    conveying real property is recorded.

    K.S.A. 1991 Supp. 79-1460 provides in part that the term "taxpayer" shall be
    the person in ownership of the property as indicated on the records of the office
    of register of deeds or county clerk.

    K.S.A. 58-2221 provides:

                     "Every instrument in writing that conveys real estate … may be
                     recorded in the office of register of deeds of the county in which
                     such real estate is situated[.]"…

                     The grantor, … grantee … or any other person conveying or
                     receiving real property or other interest in real property upon
                     recording the instrument in the office of register of deeds shall
                     furnish the full name and last known post-office address of the
                     person to whom the property is conveyed or his or her designee.

                     The register of deeds shall forward such information to the county
                     clerk of the county who shall make any necessary changes in
                     address records for mailing tax statements."

    K.S.A. 1991 Supp. 79-2001 requires the county treasurer to mail tax
    statements to taxpayers, as shown by the tax rolls. In order to comply with

Page 2

Directive #92-015 11-30-1992
K.S.A. 58-2221, the county clerk shall change the tax rolls to indicate the name
and address of the grantee or such grantee’s designee. The real property
assessment roll shall also be changed to indicate the name and address of the
grantee or such grantee’s designee. However, the real property tax roll shall
not be changed after the first day of November of the current year .

Approved: November 30, 1992
(Date) David C. Cunningham
Director of Property Valuation