The appraisers office is responsible for determining the fair market value of all assessable properties. The appraiser analyzes trends in sales prices, construction costs, and rents to estimate such value.The appraiser also has the following additional duties:
- Track ownership changes of property
- Maintain maps of parcel boundaries
- Keep up to date descriptions of buildings and property characteristics
- Track individuals and properties eligible for exemption and other forms of property tax relief
- Planning and Determination housed within the appraiser's office
How are recreational vehicles (RV's) taxed?
To fall under the tax definition of an "RV" the vehicle must be, among other things, for use on a chassis and designed as living quarters for recreational, camping, vacation or travel use; have a body width not exceeding 8½ feet and a body length not exceeding 45 feet; an electrical system which operates above 12 volts and provisions for plumbing and heating. Please contact the county appraiser's office for proper classification.
The weight of the "RV" must be what is generally accepted as its correct shipping weight. If the "RV" is a 1982 model year or newer and the county appraiser or treasurer cannot determine the shipping weight using the information authorized by the state and the law, then the vehicle owner must have the vehicle weighed at a certified scale. The county treasurer has a listing of certified scales in the county.
How does the county appraiser determine market value?
- Sales Comparison approach: sales of similar property are compared to each other. The appraiser then adjusts for differences (for example, one house may have more square footage than another). This method works well for valuing homes.
- Cost approach: the cost to replace your property is adjusted for age and condition. This approach works well for new and unique properties.
- Income approach: in general terms, income from rent is used to value property. This method works well for income producing properties (for example, apartment buildings and malls).
How is real property classified and assessed in Kansas?
Article 11, Section 1 of The Kansas Constitution provides that: Real property shall be classified into seven subclasses and assessed uniformly by subclass at the following assessment percentages:
Real property used for residential purposes including multifamily residential real property and real property necessary to accommodate a residential community of mobile or manufactured homes including the real property upon which such homes are located...11 1/2%
- *Land devoted to agricultural use which shall be valued upon the basis of is agricultural income or agricultural productivity pursuant to section 12 of article 11 of the constitution...30%
- Vacant Lots...12%
- Real property which is owned and operated by a not-for profit organization not subject to federal income taxation pursuant to section 501 of the federal internal revenue code, and which is included in this subclass by law...12% ** Public utility real property, except railroad real property which shall be assessed at the average rate that all other commercial and industrial property is assessed...33% Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use...25% All other urban and rural real property not otherwise specifically subclassified...30% Notes:
*Procedures used to determine appraised values for land devoted to agricultural use are beyond the scope of this publication.
**Public utility and railroad property is state-assessed and beyond the scope of this publication. Information in this publication does not apply to state assessed property.
What is property appraised at?
Homes, commercial real property and certain other property categories are appraised at "market value" as of the first day of January each year. Market value is the amount of money a well-informed buyer would pay and a well-informed seller would accept for property in an open and competitive market without any outside influence. Land devoted to agricultural use, light passenger motor vehicles, and commercial and industrial machinery and equipment are appraised using a value based method, however it is not "market value".
What is real property?
According to Kansas statute, real property is land and all buildings, i.e., improvements, mines, minerals, quarries, mineral springs, and wells, rights, and privileges appertaining thereto, except as otherwise specifically provided.
What is the mill levy and how is the mill levy set?
The mill levy is the tax rate that is applied to the assessed value. In general terms, the mill levy is determined by dividing the dollars needed for local services by the assessed property value in the service area. An additional amount is then added for public schools. After the local government budgets are published and hearings are completed, the county clerk computes the final mill levies for each tax unit and certifies the tax roll to the county treasurer for collection.
What real property is taxable?
By law, all property in this state, real and personal, not expressly exempt therefrom, is subject to taxation.
When will I be notified of the value of my property?
Notices of value are sent to the owner, as recorded in the Register of Deeds office, by March 1 for real property.
Will the value of my home change every year?
The value of your home may change each year -- it depends on market conditions, improvements to your property, etc. The county appraiser continually reviews and records sale prices and other information on homes all over the county.
Are property taxes prorated between buyer and seller?
No, Property is not prorated on the tax roll when acquired and is not prorated off the tax roll when disposed of (K.S.A. 79-309). However, private contracts between buyers and sellers will often prorate the property tax. The only exceptions to this are for motor vehicles and when taxable property becomes exempt or exempt property becomes taxable.
Does the county appraiser visit my home?
State law requires the county appraiser to view and inspect all property in the county once every six years. Your county appraiser may view and inspect your property more than once every six years due to market conditions and for quality control.