The assessment process involves setting standards for fair and equitable values, discovering and listing information about properties, and determining property values. Values are then analyzed to ensure they meet the standards of fair assessment, and then certifying the total valuation of the County to the County Clerk.
Collection of Information
The first step in the appraisal process is to gather information on ownership, location, type of use, sales, building measurement, construction type, construction costs and rental income. Primary sources for this information are real property deeds, subdivision maps, building permits, local building contractors and office personnel who conduct on-site inspections to gather land and building characteristics. This information is stored, updated, and maintained by the County Appraiser, for current and future use in the assessment process.
Appraisal / Estimating Value
The County Appraiser is required to equitably value all property in the county according to current Kansas law. K.S.A 79-503a The actual value assigned to residential properties is based on market value as of January 1 of the current year.
For most non-residential properties, comparable sales information, construction costs, depreciation and the income approach to value are considered.
A property’s value may alter over time. An addition of a garage, family room, bedroom, etc., or extensive remodeling or modernization could increase the value. Property values may fluctuate due to the local economy. Likewise, the economy of the entire community could affect the market value of your property negatively or positively.
State Statues require that all properties be physically inspected and re-measured by an appraiser at least once in a six year period. K.S.A 79-1476
New Construction & Corrections
For each parcel of land, improvements such as buildings must be measured and described through an on-site inspection. This helps ensure that all new construction and / or changes to existing improvements are discovered and errors corrected. Under Kansas statues, all real property is valued annually. K.S.A. 79-1412a
Upon the completion of the budgets being published and hearings held, the clerk computes the final mill levies for each taxing unit. The mill levy times the assessed value of properties make up the taxes for all properties each year. Taxes are due each year paid to the treasurer either in a full or a half payment by December 20th with the second half due by May 10th the following year. Property Tax Calendar (PDF)