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Appraiser

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1. What does the County Appraiser do?

By law the County Appraiser is responsible for listing and valuing property in a uniform and equal manner. The appraiser determines the appropriate value of your property. The amount of taxes you pay depends on the budgets set by local government, special assessments and an amount collected by the state and redistributed to public schools.

2. How do I find the value of a particular property?

Real Estate Property values are available online or you may call (785) 628-9400 for assistance.

3. How much did my neighbor's house sell for?

Kansas law considers sale prices to be private. However, if you are thinking of appealing your own house's value, you then have the right to see sale prices of other similar homes. Contact the appraiser's office at (785) 628-9400 for more information.

4. My neighbor's property value went down, why did mine go up?

Each home is valued by comparing it to the five most similar properties that have recently been sold. Adjustments are made to those sale prices for any differences and the result is what your home might sell for. Each year older sales are deleted and newer sales are added. Your home and your neighbor's will almost always be compared to different sales, producing different results. Your values and your neighbor's values are at the mercy of whether your five comparison houses sold higher or lower.

5. How does the county's appraisal affect my taxes?

If your property value goes up, it does not necessarily mean you will pay more taxes. Likewise, if your property value goes down or does not change, it does not automatically mean you will pay less or the same amount of taxes. Changes in property taxes are based in large part on how much your local government decides to spend on services each year.

6. Will the value of my home change every year?

The value of your home may change each year. It depends on market conditions, improvements to your property, etc. The County Appraiser continually reviews and records sale prices and other information on homes all over the county.

7. What is property appraised at?

Homes, commercial real property and certain other property categories are appraised at "market value" as of the first of January each year. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market without any outside influence. Land devoted to agricultural use, light passenger motor vehicles, and commercial and industrial machinery and equipment are appraised using a value based method, however it is not "market value".

8. How does the County Appraiser determine market value?

When valuing your home, the appraiser determines the age, quality, location, condition, style and size of your property. The appraiser then uses one or more of the following three methods to value real property. The comparable sales approach: sales of similar property are compared to the property being valued (subject). The appraiser then adjusts for differences (for example, one house may have more square footage than the subject). This method works well for valuing homes. The cost approach: the cost to replace your property is adjusted for age and condition. This approach works well for new and unique properties. The income approach: in general terms, income from rent is used to value property. This method works well for income producing properties (for example, apartment buildings and most commercial properties.

9. Does the County Appraiser visit my home?

State law requires the County Appraiser to view and inspect all property in the county once every six years. Your county appraiser may view and inspect your property more than once every six years due to market conditions and for quality control. It is the owner's responsibility to report to this office when a building is destroyed, burned, etc .

10. If I bought my house last year, shouldn't the value be the same as what I paid for it?

One sale by itself does not determine market value. A single sale may not represent the market value. The price you paid for your house is verified by the County Appraiser and then considered along with sales of similar properties. The appraiser uses this information to appraise your home.

11. When will I be notified of the value of my property?

Notices of value are sent to the owner, as recorded in the Register of Deeds Office, by March 1 for real property.

12. How can I determine if the appraisal of my home is accurate?

You can visit the County Appraiser's Office to review information on similar properties and verify that the information the appraiser's office has on your home is correct. If a neighbor has a similar house which recently sold, the sale price may also give you an indication of the value of your house. In addition, real estate professionals can provide information about market conditions in your area.

13. What can I do if I do not believe the value of my property is correct?

Use one of two ways to challenge the value of your property: you may appeal the "notice of value" of your property by contacting the County Appraiser's Office by phone or in writing within 30 days from the date of notice for real property and May 15th for personal property, or you may fill out a "payment under protest" form with the County Treasurer at the time you pay your taxes. If you paid all your taxes prior to December 20th then the protest can be made no later than December 20th (unless an escrow or tax service agent pays your property taxes, then no later than January 31st). You cannot appeal using both methods for the same property in the same tax year. So, if you start to appeal your "notice of appeal", be sure that you follow through with the appeal. You will not be allowed to "pay under protest" later. If you are not satisfied with the results of your appeal at the county level, you may take your case to the Kansas Board of Tax Appeals. For more information on appeals, please see the Appeals section of our web page or contact the Appraiser's Office.

14. How do I calculate the property taxes on my property?

(1) Looking at your notice of value, find the assessed value. (2) Multiply the assessed value by your mill levy and then divide by 1,000 to estimate the property tax you owe. You can find your mill levy on last year's tax statement or contact the County Clerk.

15. What is the mill levy and how is it set?

The mill levy is the tax rate that is applied to the assessed value. In general terms, the mill levy is determined by dividing the dollars needed for local services by the assessed property value in the service area. An additional amount is then added for public schools. After the local government budgets are published and hearings are completed, the County Clerk computes the final mill levies for each tax unit and certifies the tax roll to the County Treasurer for collection.

16. Who pays the taxes due on property I sold or purchased?

Except for certain motor vehicles, property tax due on personal property is the responsibility of the owner of record January 1 of each year. For real property, if not addressed in private contract, the seller is responsible for the property tax if the property is sold on or after January 1 and before September 1. The buyer is responsible for the property tax if purchased on or after September 1 and prior to January 1 (K.S.A. 79-1805). Private contracts between buyer and seller will often specify who pays the taxes. KSA 79-1805

17. How is real property classified and assessed in Kansas

Article 11, Section 1 of The Kansas Constitution provides that: Real property shall be classified into seven subclasses and assessed uniformly by subclass at the following assessment percentages:
(1) Real property used for residential purposes ------ 11.5%.
(2) Land devoted to agricultural use ----- 30%.
(3) Vacant lots ----- 12%.
(4) Real property owned by a not-for-profit organization ----- 12%.
(5) Public utility ----- 33%.
(6) Real property used for commercial and industrial ----- 25%.
(7) All other real property ----- 30%.

18. Are property taxes prorated between buyer and seller?

Property is not prorated on the tax roll when acquired and is not prorated off the tax roll when disposed of (K.S.A. 79-309). However, private contracts between buyers and sellers will often prorate the property tax. The only exceptions to this are for motor vehicles and when taxable property becomes exempt or exempt property becomes taxable. KSA 79-309

19. How is personal property classified and assessed in Kansas?

Article 11, Section 1 of The Kansas Constitution provides that: Tangible personal property shall be classified into six subclasses and assessed uniformly by subclass at the following assessment percentages:
(1) Mobile homes used for residential ----- 11.5%.
(2) Mineral leasehold interests ----- 30%.
(3) Public utility tangible personal property ----- 33%.
(4) All categories of motor vehicles ----- 30%.
(5) Commercial and industrial machinery and equipment ----- 25%.
(6) All other tangible personal property ----- 30%.

20. Who needs to list personal property for taxation?

K.S.A. 79-303 states, "Every person, association, company or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment."

If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property. KSA 79-303

21. Who must sign the personal property rendition?

By law, every person, association, company or corporation required to list property must personally sign the rendition. In addition, if a tax rendition form preparer prepared the rendition, then the tax preparer must also sign and certify that the information presented therein is true and correct (K.S.A. 79-306). KSA 79-306

22. When and where does a taxpayer file a rendition?

K.S.A. 79-306 requires all taxable personal property to be listed, by a taxpayer, on a rendition (also referred to as a 'statement') and filed with the County Appraiser on or before March 15th of each year, or the next following business day, if such date falls on a day other than a regular business day. Oil and gas renditions are to be filed on or before April 1st.

The County Appraiser may extend the March 15th deadline if the taxpayer submits a request in writing, stating just and adequate reasons for the extension, and is received by the County Appraiser on or before the March 15th due date, April 1st for oil and gas rendition. KSA 79-306

23. What penalties apply to personal property?

If personal property is not listed or if a rendition is untimely filed, the County Appraiser is required by law to apply any applicable penalties. These penalties are set forth in K.S.A. 79-1422 and K.S.A. 79-1427(a) as follows:

Date Rendition Filed Penalty
Filed on March 16 - April 15 5%
Filed on April 16 - May 15 10%
Filed on May 16 - June 15 15%
Filed on June 16 - July 15 20%
Filed on or after July 16 until March 15 of following year 25%
Failure to file full and complete statement within one year 50%
Fail to file, omitted or under-reported for more than one year 50%

The County Appraiser has the duty of listing and appraising all tangible personal property in the county that is owned by, held, or in the possession of a business. If a taxpayer fails or refuses to file a rendition or, if the rendition filed does not truly represent all the property, the County Appraiser has the duty to investigate, identify, list and value such property in an effort to achieve uniformity and equality (K.S.A. 79-1411(b) and K.S.A. 79-1461). Kansas Statutes

24. Do I have any appeal for the penalty?

The State Court of Tax Appeals (COTA) has the authority to abate any penalty imposed under this section and order the refund of the abated penalty. In order to appeal a penalty the taxpayer should obtain the proper form from the County Appraiser's Office, complete the form, and submit it to the county. The county would then submit the form to the COTA for consideration. Either party may request that COTA rehear or reconsider its decision if such request is made within 15 days from the date of the COTA decision.You may print a copy of the form by going to www.accesskansas.org/bota and then choose Applications/Instructions/Flow Charts and look for Tax Grievances (TG) Appeals.

Court of Tax Appeals

25. How are motor vehicles appraised?

(1) Motorcycles, automobiles and light trucks that are tagged to operate at less than 12,000 pounds or less on public roads are appraised for tax purposes using a formula set forth in laws. The motor vehicles approximate base wholesale price (dealer cost) when first sold to the public is used to "classify" the vehicle within a price range. The mid-point of this price range is then reduced 15% per calendar year (K.S.A. 79-5100 series).

(2) Motor vehicles operating over 12,000 pounds, or non-highway motor vehicles, are appraised at market value. The market value is generally obtained using valuation publications prescribed by the state.

(3) Automobiles owned and leased for a period of time not exceeding 28 days by a car rental company have an excise rental tax imposed in lieu of property tax (K.S.A. 79-5117).

(4) Motor vehicles used by, for hire motor carriers over the road to transport persons or property are state-assessed. Contact the Motor Carrier Section of the Kansas Division of Property Valuation for more information regarding property taxes on state assessed motor vehicles at (785) 296-2365. Kansas Statutes

26. Can my boat (and motor) valuation be prorated?

The Appraiser's Office is allowed to prorate the vessel valuation per the date of sale or acquisition, between January 1 and September 1. After September 1st only the sold vessel can be prorated. If a vessel is sold within the first half of January, the full year valuation will go to the purchaser. The owner for the majority of the transaction month will have that month added to his prorated valuation Effective July 1, 2007, due to HB 2044 amending KSA 79-306e), to have the vessel prorated the property owner must notify the Appraiser's Office on or before December 20th of the year of such acquisition or sale. If a property owner sold a watercraft, in order to prorate the tax value, the County Appraiser will need to receive a bill of sale. The legislation defines the vessel as "any watercraft designed to be propelled by machinery, oars, paddles or wind action upon a sail for navigation on the water." As the bill reads, the trailer will not be prorated. It is only the boat and the motor.

Kansas Statutes