Your property tax obligations are put “on hold” as soon as the Appraiser’s Office receives your Exemption Application.  If the Board determines that the property does not qualify as tax exempt, you will immediately be responsible for any unpaid taxes.  No interest or penalties will be assessed for the period in which the Board considers your application. 

A copy of the Board’s decision will be sent both to you and to the Appraiser’s Office so that we can adjust our records for the property accordingly.

State law requires the county appraiser to view and inspect all property in the county once every six years. Appraisal staff will also make visits to property when it sells, when a building permit is filed, and when parcel boundaries change. 

Motor vehicles are appraised in the following ways:

To fall under the tax definition of an RV the vehicle must be:•    On a chassis and designed as living quarters for recreational, camping, vacation or travel use•    Not more than 8.5 feet by 45 feet•    An electrical system which operates above 12 volts, as well as plumbing and heating

The Appraiser's Office can provide you with a Property Record Card, which describes the information we have about your property, for instance square footage, room count, outbuildings, etc. Reviewing this information and alerting us to any inaccuracies allows us to ensure your valuation is appropriate. If a neighbor has a similar house which recently sold, the sale price may also indicate how accurate your value is. In addition, real estate professionals can provide information about market conditions in your area. 

The State Board of Tax Appeals (BOTA) has the authority to abate any penalty and order the refund of the penalty. In order to appeal a penalty. To appeal, obtain the form from the Appraiser’s office and return it to the County, who will then send it to the Board for their review. Either party may request that they rehear or reconsider its decision if requested within 15 days from the date of the Board’s decision.

This is how you can calculate an estimation of the property taxes on your property:Looking at your notice of value, find the "appraised value" of your property. Multiply the appraised value by the "assessment percentage" for your property to get your "assessed value."Then, multiply the "assessed value" by your "mill levy" and divide by 1,000 to estimate the amount of property taxes you may owe. Contact your county clerk to find out what your mill levy is.

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 for your property valuation:

Article 11, Section 1 of The Kansas Constitution provides that Personal property shall be classified into six subclasses and assessed uniformly by subclass at the following assessment percentages:

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:

The Board’s decision for an exemption application may take several months. We are not informed of the status of your application; you will need to contact the Board directly for this information.

No.  Eligibility for a property tax exemption follows a different set of requirements than sales tax exemptions. 

Once a property is sold, its previous tax exemption is no longer valid.  A new application for exemption must be submitted to the Board.  This applies even if a property is sold from one entity to another entity that is related to the first.

One sale by itself does not determine market value. A single sale may not represent the open market. 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 property.

There are three opportunities to appeal the value of your property:

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 a property.

If the Board determines that an exemption should be retroactive to a previous date (for instance the property was purchased or began to be used for an exempt purpose, but the application was not filed until the current tax year), the Treasurer’s Office will process a refund for taxes already paid for that time period. Contact the Treasurer’s office with all questions regarding refunds.

You may file with the Board a Motion for Reconsideration with any additional information and the Board of Tax Appeals. Instructions are included with the decision you receive from the Board. 

According to Kansas law, personal property is every tangible thing that is not part of real property.

Residential, commercial, and other real property categories are appraised at "market value" as of the first day 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. Land devoted to agricultural use, light passenger motor vehicles, and commercial and industrial machinery and equipment are appraised using a cost based method, however it is not "market value".

According to Kansas law, real property is land and all buildings upon it unless excepted by law. 

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.

Any watercraft is exempt if one or more of the following apply:•  If the watercraft was exempt or could be exempt as commercial and industrial machinery and equipment (subclass 5) because it was acquired after June 30, 2006.•  The purchase price of the watercraft was $750 or less (Documentation and/or Bill of sale required to be provided to the county office).•  Any boat that is designed to be propelled through the water through human power alone. Examples would include canoes, kayaks, paddle boards and pedal-power paddle boats.

By law, all property in this state, real and personal, not expressly exempt therefrom, is subject to taxation.