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Real Property Classification Explanations |
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Real property is classified and then assessed at the following
percentage of appraised value. Property class assessment
percentages are set by the State Constitution and cannot be
adjusted by the County. |
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| CLASS |
DESCRIPTION |
ASSESSMENT RATE |
| RR\RU |
Real property used for residential purposes including apartments and
condominiums |
11.5% |
| FR\FU |
Residences on farm home sites; agricultural land is included with a
home site |
11.5% |
| AR\AU |
Land devoted to agricultural use |
30.0% |
| AR|AU |
Improvements on land devoted to agricultural use; does not include a
home site |
25.0% |
| VR\VU |
Vacant Lots |
12.0% |
| NR\NU |
Real property owned and operated by a not-for-profit organizations |
12.0% |
| CR\CU |
Real property used for commercial and industrial purposes |
25.0% |
| OR\OU |
All other rural and urban real property not meeting requirements to be
classed as residential, commercial, agricultural, exempt, or
utility |
30.0% |
| UL\UU* |
Locally assessed public utilities |
33.0% |
| E** |
Tax exempt property |
00.0% |
|
* |
The utility suffixes will have specific codes indicating
specific uses for certain properties. Anything not
specifically assigned will use the generic codes; UL for
rural and UU for urban. |
|
** |
Exempt codes are specifically assigned with no relationship
to the location of the property. See the exempt section
in the KSCAMA Residential/Agricultural Data Collection
PVD Manual. |
