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Use Value for the Appraisal of Agricultural Land |
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Agricultural land is not based on market value, as the Kansas
Constitution requires agricultural land to be valued based on
its income or productivity. This commonly called “use value”
appraisal. Kansas Statutes Annotated K.S.A. 79-1476 requires
that an eight-year average of landlord’s net income be used for
determining the agricultural use value. This use-value system
is based on an eight-year average of yields, income, costs and
soil-production capabilities. |
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In Barton County, separate use value estimates are calculated
for different agricultural land types; dry land, irrigated and
pasture or grass. Historical data is always used. Current bad
years are not immediately reflected, just as any good years do
not have an immediate impact. The sale price of agricultural
land has no bearing upon the value for tax purposes as the value
is based upon use value. The County Appraiser’s Office does not
set these values; our function in agricultural land valuation is
the determination of land use. |
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By legislation the Division of Property Valuation is required to
make a determination of value for each of the various soils
found in each county and to furnish those values to each county
appraiser. Visit Property Valuation Division’s web site at
http://www.ksrevenue.org/pvdaguse.htm
to view the current
year’s Ag use values and soil types, as well as other useful
information pertaining to the valuation of agricultural use
values. |
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To assist the county in maintaining current inventories of use
of your agricultural land, please inform us of changes such as
CRP enrollment, use changes and well information. If you have
any information or would like to check on the use of your land,
please call (620) 793-1821 or come into the Appraiser’s Office
located on the second floor of the Barton County Courthouse. |
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CRP Information |
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Information is requested from landowners and/or tenants on the
status of Conservation Reserve Programs if they have not already
notified our office of current information. Anyone that has
land currently in CRP or land that has come out of the program
needs to notify the Barton County Appraiser’s Office of the
status of his or her enrollment and current use. For
agricultural use value purposes the Appraiser’s Office needs to
know if, after the ground is taken out of the Program, it will
remain in grass or broken out and cropped again. This
information does affect your valuation for taxation. We have to
depend on public response for the most current and correct data,
so please notify this office you have any CRP information on
your agricultural land. |
