Real Estate and Personal Property Tax

WE DO NOT ACCEPT PAYMENTS BY PHONE

Real estate, real property, or realty are all terms for combining land and improvements. The State of Kansas requires an appraisal of property value and establishes the rules for those appraisals.

All persons owning or holding real property or personal property shall be liable for taxes, with exemptions for certain properties, such as those for charitable, educational, and religious purposes. All taxable real and personal property within the UG is assessed annually by the county appraiser.

Tax rate is measured in mills. A mill is one dollar in tax for every $1,000 in assessed property value. In Kansas, various property types are assessed at different fair market value rates. Residential property is assessed at 11.5% of fair market value. So, a house that sells for $100,000 would be assessed for tax purposes at $11,500. Take the $11,500 times the mill levy amount to calculate how much tax is owed. If the mill levy is 70, for example, the tax owed would be $805.

• Real estate taxes are the result of two separate and distinct processes. First, the appraiser determines the value of property. Second, the local governments that serve that property determine their needs and develop budgets. The end result is a levy.
  
  
• In late October, the value of your property and the levy rate applicable to your property come together to form a tax liability. This liability becomes a lien on the real estate on November 1^st.
  
  
• Around November 1^st, each parcel of land is mailed two statements: a tax bill and an information sheet. The tax bill is the amount to be paid and includes full instructions. The information sheet compares current year values, rates, and taxes with the prior year for the same parcel. For those parcels covered by an escrow agreement with a mortgage company, only the information sheet will be sent to the property owner. All tax bills and information sheets are sent to the address on our file, which is the last known address.
  
  
• Failure to receive a tax bill does not excuse a taxpayer from paying taxes timely.
  
  
• All taxes are due on November 1^st of each year and become past due after December 20^th. Taxes paid after December 20^th are subject to interest, currently using a 12% annual rate.
  
  
• If the total real estate taxes for a given parcel are at least $10, you may pay taxes in halves without incurring interest charges. If you choose to pay half before December 20^th, the second half must be paid by May 10^th to avoid interest charges. A second half bill will be sent to all making a payment. This second half bill will be around April 1^st.
  
  
• You can make a partial payment, in our county, if you are unable to afford the full amount of taxes at the assigned date. The portion of the first half taxes unpaid on December 20^th will continue to incur interest until paid.
  
  
• For parcels remaining unpaid as of July 25^th, a $16 advertising fee will be added, and the parcel will be advertised as delinquent the first three consecutive weeks in August.
  
  
• On the first Tuesday in September, all properties are “sold” to the county. This legal action effectively changes the character of taxes being paid from current to delinquent.
  
  
• Property remaining delinquent may be sold by the county at a judicial foreclosure sale. The specific laws regarding this action are listed elsewhere but in simple terms, if the property has any delinquent taxes over three years old, it can be sold at auction to the highest bidder.
  
  
• Delinquent tax payments will be applied to the most recent delinquent tax year first in accordance with Charter Resolution No. CR-01-12.

All property taxes are due by December 20^th and delinquent after December 20^th.

• Bills are mailed out on November 1^st.
• If the total tax is at least $10, you can pay half by December 20^th and the second half by May 10^th without interest.
• If the tax is less than $10, the amount must be paid in full.
• Any personal property tax not paid by December 20^th, the full amount is due plus interest.

No. Partial payments and half payments are now accepted at this web site. Enter the amount you are paying in the partial payment box. To figure your half payment, divide original tax by 2.

The interest rate is set by statute and varies according to the market rates in the economy. The current interest rate is 12%. It has been 12% for 1998, 1999, and 2001. For the year 2000, the rate was 11%. The interest rate is subject to being changed at six-month intervals.

An advertising fee is also added to delinquent real estate taxes. By law, if current-year taxes are unpaid as of a date in July, the specifics of that parcel must be published in a paper of general circulation for three consecutive weeks preceding the first Tuesday in September. Once that parcel is listed in the paper, an advertising fee of $16 is to be added to the taxes subject to being collected.

Look it up by using the property address, parcel number, or Owner ID/Name ID online with the myWyco App.

Or call the Treasury Office at (913) 573-2823. Please verify the mailing address if we are to mail a new bill.

Interest charges of less than $1 can be removed. Otherwise, the interest must be paid. If you believe your circumstances to be unusual, you can pay the taxes and file a grievance. If the Board of Tax Appeals agrees, we will refund the interest. As a matter of practice, we never agree that the interest should be waived.

The general rule is that residential property must be delinquent three years before it can be included in a judicial foreclosure sale. For other types of real estate, a shorter delinquency period applies. The calculation of delinquency begins on the first Tuesday in September of the year following the levy year of the tax and continues from that date. Thus, if a Wyandotte County residence owes 1997 taxes, that property can be included in a judicial foreclosure sale after September 2, 2001.

Just because a property may be included in the tax sale does not mean it will be included. Other properties selected for inclusion may prevent staff from including a particular parcel since only a limited number may be sold at any particular tax sale.

• 2022 Tax Levy Rates(PDF, 211KB)
• 2021 Tax Levy Rates(PDF, 168KB)
• 2020 Tax Levy Rates(PDF, 205KB)
• 2019 Tax Levy Rates(PDF, 155KB)
• 2018 Tax Levy Rates(PDF, 505KB)
• 2017 Tax Levy Rates(PDF, 257KB)
• 2016 Tax Levy Rates(PDF, 57KB)
• 2015 Tax Levy Rates(PDF, 76KB)
• 2014 Tax Levy Rates(PDF, 45KB)
• 2013 Tax Levy Rates(PDF, 57KB)
• 2010-2012 Tax Levy Rates(PDF, 18KB)
• 2008 Tax Levy Rates(PDF, 17KB)

All real estate and personal property are valued as of January 1^st. All property is valued by the county appraiser.

Real estate is valued by the appraiser annually. If a building is partially complete on January 1^st, that part that is complete will be included in the property value for computing taxes.

Laws on personal property require the holder of the property to notify the appraiser annually what property is subject to tax. Failure to notify timely results in penalties, in addition to tax. If you own the personal property on January 1^st, you must pay the tax.

A notice of value for all real property is sent by the Appraiser’s Office around the first of March each year. This notice will indicate how you may challenge that value. The first opportunity is called an informal hearing, where the landowner meets with the appraiser to discuss why the landowner, and the appraiser differ on the property’s value. If the landowner convinces the appraiser that the property is over-valued, the appraiser can reduce the value at that time. If the two cannot agree, additional steps are available to the landowner before the taxes are billed.

If you do not take advantage of the right to an appeal hearing, you still can challenge the value. When you get your bill, you can choose to pay the taxes under protest. A form is available for this procedure. Paying under protest requires that at least half of the taxes shown as due be paid. Once paid, the hearing will be held, which may reduce the amount due for the second half. If the payment under protest is not filed until taxes are paid in full, a refund will be issued if the value is reduced through the appeal.

Payment under protest is an alternative to the original appeal. No taxpayer can undertake both an appeal hearing and a payment under protest.

You are urged to visit the Appraiser’s Office for a more in-depth review of appeal options.

Once the appraised value is set, the assessed value is a mathematical calculation. Kansas law offers a range of assessment rates. The key rates are as follows:

• Residences: 11.5%
• Mobile Homes: 11.5%
• Personal Property: 25%
• Businesses: 25%
• Utilities: 33%
• Agricultural: 30% of Use Value
• Agricultural Improvements: 25%
• Vacant Lots: 12%
• Non-Profit Organizations: 12%

In other words, if you own a business property that has an appraised value of $1 million, the property will have an assessed value of $250,000. There is a partial exception to this simple calculation.

For residences, including mobile homes, the first $20,000 of appraised value is not subject to the school general levy. This makes residences have two assessed values for calculating taxes. The first is 11.5% of the total appraised value. The second is 11.5% of the total appraised value reduced by $20,000. In other words, a $100,000 home will have an assessed value of $11,500 and a second assessed value of $9,200. This distinction will be important when calculating taxes.

Budget

Each taxing entity in Kansas must adopt a budget no later than August 25^th. This budget indicates the total amount of tax dollars required to pay the costs associated with each of the entity’s funds.

All entities adopting budgets that levy taxes must publish their budgets and hold a public hearing before the August 25^th deadline. The budget published then becomes the maximum budget for each published fund. The public hearing may lead the elected representatives of the entity to vote to lower the budget, but they cannot increase it without first publishing and holding another hearing. The adopted budget is turned over to the county clerk.

Value

As described previously, the Office of the Appraiser calculates the value of all property in the county. This value is separated into various taxing entities to enable the calculation of a levy.

In September, the appraiser will give the clerk a report which indicates what the assessed valuation is (as of that date) in each of the taxing entity districts. The state will provide the clerk with the total assessed value, by district, of all property assessed by them. This includes railroads, utilities, and pipelines. The state appraises these properties to provide consistency across the state on these unique properties.

Rate

Kansas taxes are levied based on a mill rate, which can be calculated as budget divided by value.

The clerk has accumulated the budget for each entity and the assessed valuation for each entity. Calculating the rate is a mathematical exercise.

Three levy rates are fixed by the State without regard to valuation. The state levies 1 mill for educational buildings and one-half mill for correctional buildings. They also levy 40 mills for schools. These three levies are the same in every county in the state. The first two were set by the legislature some time ago and are seldom discussed. The 40 mills school levy is discussed annually by the legislature.

Taxes

Once the above numbers are finalized, the taxes due on a particular property can easily be calculated.

If the property is not a personal residence, simply multiply the assessed valuation for the property by the total levy rate for all districts in which that property is located.

If the property is a personal residence, multiply the assessed valuation by the total levy reduced by the 40 mills school general fund levy. Then add to that number, the result of multiplying the total assessed valuation reduced by $4,600 (but not below zero) by the school levy of 40 mills.