Frequently Asked Questions

Once a property is sold, its previous tax exemption is no longer valid.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: The Notice of Value for your property is mailed approximately March 1st of each year. Fill out the form on the back within 30 days of the mail date.  If you miss this appeal period, you may fill out a Payment Under Protest…

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…

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…

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…

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…

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

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

Every person, association, company or corporation must list any personal property that they own or control. If they control any personal property belonging to others, they must list the property in the owner's name with the county appraiser. 

A buyer of real property is responsible for the property tax if the property is sold on or after January 1 and before November 1. The seller is responsible for the property tax if purchased on or after November 1 and prior to January 1. Private contracts between buyer and seller will often specify…