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How is Agricultural Land Valued?

    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.

    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.

    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 link on the right hand side of this pagel 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.

    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.