What is Real Property?
According to Kansas statute, real property is land and all buildings, improvements, mines, minerals, quarries, mineral springs, and wells, rights and privileges pertaining thereto, except as otherwise specifically provided. By law, all property in this state, real and personal, not expressly exempt there from, is subject to taxation.
Kansas law requires that property be appraised at its market value on January 1st of each year. Market value is defined as the cash price a property would sell for when it is on the open market for a reasonable amount of time; in which neither party is under pressure to buy or sell; both parties know all the relevant facts about the property; and each party seeks to make the best possible deal.
An important thing to remember is that the appraiser's office does not create the value. People establish value by their transactions in the market place. The appraisal office has the legal responsibility to study those transactions and appraise your property accordingly. The appraiser's office arrives at its opinion of market value through the use of generally accepted appraisal methods.
In Kansas, the actual amount of tax depends not only on the appraised value of the property, but also on the assessment rate as set by the Kansas legislature, and the tax rate / mill levy dependent on the financial needs and budgets submitted and approved by your city, county government, and school districts.
How Often is my Property Appraised?
The County Appraiser's Office appraises every property in the county each year as of January 1st for taxation purposes. The "Notice of Value" on your home should be mailed by March 1st, unless the county appraiser is granted an extension.
The Appraiser's office is also mandated by K.S.A.79-1476 to re-inspect real property in Barton County every 6 years. The field staff physically inspect approximately 17% of the real property each year in order to reach all the properties within the 6 year time frame. The purpose of the inspection is to verify that our data is correct, current and represents the property accurately. Field staff are also responsible for verifying data after a building permit is completed or a sale of the property has occurred.