All property in the State of Kansas is valued annually as of January 1.

Most property is valued based on its fair market value. Fair market value is the amount an informed buyer is willing to pay and an informed seller is willing to accept for property in an open market.

Sales are used in connection with cost, income, and other factors to arrive at an appraised value. Exceptions are land devoted to agricultural use, which is valued on its income or productivity, and some commercial and industrial machinery and equipment, which is valued based on a formula set forth in Kansas law.

The Appraiser’s Office can provide you with information that was used in the valuation of your property.

• A Property Record Card describes the information we have about the 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 correct.
• For most properties, a cost report and a comparable sales report are also available for you to review upon request.
• Commercial properties may have an income valuation report, which can also be available upon request. 

If you do not agree with the valuation of your property, you may file an appeal.