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Why is
property taxed in Kansas? |
Your property
tax dollars are used by local government to provide funding for
roads, parks, fire protection, police protection, health and
other services. Property taxes also fund public school
districts. All property tax dollars received by the state are
redistributed to public school districts or to educational
building funds. |
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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. |
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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. |
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Will the value
of my property change every year? |
The value of
your property 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. The value of your
property may also go up or down because of recent sales in your
neighborhood. |
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What value is
property appraised at for tax purposes? |
Homes,
commercial real property and certain other property categories
are appraised at “market value” as of the first day of January
each year. 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.” |
| 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 Sales
Comparison Approach (Market Approach)
: sales of similar property are compared to each other. The
appraiser then adjusts for differences (for example, one house
may have more square footage than another). 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 malls). |
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| 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. |
|
If
I bought my house last year, shouldn’t the value be the same as
what I paid for it a year ago? |
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 home. |
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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. |
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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 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. |
|
What can I do if I do not believe the value or classification of
my property is correct? |
There are two ways to challenge the value of your home: |
| |
|
You may appeal the “notice of value” of your home by contacting
the county appraiser’s office by phone or in writing within 30
days of the mailing date of the notice or, |
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You may fill a “payment under protest” form with the county
treasurer at the time you pay your taxes. If an escrow or tax
service agent pays your property taxes, then protest 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
value”, be sure to 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 either the Small Claims
Division or the Regular Division of The Board of Tax Appeals.
For more information on appeals, please contact you local county
appraiser’s office. |
| |
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What is the mill levy and how is the mill levy 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 service 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. |
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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 buyer 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. (KSA 79-1805)
Private contracts between buyer and seller will often specify
who pays the taxes. |
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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 (KSA 79-309).
However, private contracts between buyers and sellers will often
prorate the property tax. The only exceptions to this are for
motor vehicles, watercraft and when taxable property becomes
exempt or exempt property becomes taxable. |
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What is real property? |
According to Kansas statue, real property is land and all
buildings, ie, improvements, mines, minerals, quarries, mineral
springs, and wells, rights and privileges pertaining thereto,
except as otherwise specifically provided. |
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What real property is taxable? |
By law, all property in this state, real and personal, not
expressly exempt there from, is subject to taxation. |
