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. For details, see Property Taxes: How they are figured, and Levy Rates.
  
  
• 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.
  
  
• Around November 1, 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 of each year and become past due after December 20. Taxes paid after December 20 are subject to interest, currently using a 12 percent 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, the second half must be paid by May 10 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.
  
  
• 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 will continue to incur interest until paid.
  
  
• For parcels remaining unpaid as of July 25th, a $16 advertising fee will be added, and the parcel will be advertised as delinquent the first 3 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.