K.S.A. 79-1460a RESULTS OF MARKET STUDY ANALYSIS FOR NESSCOUNTYFOR THE ASSESSMENT YEAR 2026 PURSUANT TO L.1919, CH 279, 2 

Annually, at least ten business days prior to the mailing of change of value notices pursuant to K.S.A. 79-1460a,and amendments thereto, the county or district appraiser shall cause to be published in the official county newspaper and on the official county appraiser’s website the results of the market study analysis as prescribed by the Director of Property Valuation of the Department of Revenue. 

A study of the residential real estate market indicates there is an overall inflationary trend. 

A study of the commercial/industrial real estate market indicates that the market is stable with no general upward or downward trend. 

A study of the vacant property real estate market indicates that the market is stable with no general upward or downward trend. 

Values on specific properties may not follow indicated trends because of changes in the property, correction of descriptive data or adjustment of value based on sales of similar properties.  Some properties may increase at a greater rate, some properties may decrease or change in valuation only slightly.  All real property owners will be notified of the county appraiser’s estimate of value on or prior to March1, 2026.  The appeal period extends to thirty days from the mailing date. 

In accordance with the provisions in K.S.A. 79-1476, the Division of Property Valuation is required to annually furnish each county the results of its study relating to changes, if any, of the use value of agricultural land. Changes can and do occur as a result of several factors including cropping practices commodity prices and production costs. 

Currently agricultural land values have been established by the Division of Property Valuation and Kansas State University. Ness County will implement the agricultural land values as provided by the division of property valuation. These values are available for review within the County Appraiser’s Office.