19 Dec Kansas Dept. of Revenue Releases 2026 Grain Elevator Guide and Template
For many years, Kansas Grain and Feed Association (KGFA) has worked with the Property Valuation Division (PVD) of the Kansas Dept. of Revenue to update and amend the division’s grain elevator valuation guide used by local county appraisers.
Following up on KGFA’s notification to members sent Dec. 10, 2025, PVD has released its 2026 Grain Elevator Appraisal Guide and template worksheet. These documents, in addition to the previously shared summary sales report and depreciation/price per bushel table are available via the buttons to the bottom.
Below are some of the notable updates.
There have been seven (7) new sales added this year for a total of 42. All sales have been assigned a condition rating at the time of sale, which is new and created the opportunity for additional factors for depreciation and sales comparison. There are four condition options, which are Good, Average, Fair, and Poor.
Modifications have been made to the tables to reflect different break points. The size now has three break points: 400,000 bushels and less, 400,001 to 2,200,000 bushels, and 2,200,001 bushels and over. Ages have also changed and are now broken into three (3) break points: 20 years and under, 21 to 50 years, and 51 years and over. Please review the linked Microsoft Excel documents carefully and reach out to KGFA’s senior vice president and general counsel Randy Stookey by phone (785) 234-0461 or by email (randy@kansasag.org) if you have comments, questions, or concerns.