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Appraiser's Department - Guide to Property Tax

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1. Why is property taxed in Kansas?

Your tax dollars are used by city, county and other taxing districts to provide funding for:

• Fire protection
• Health
• Parks
• Police protection
• Roads
• Many other local services

In addition, property taxes also help fund local school districts.

2. What does my County Appraiser do?

By law, the County Appraiser is responsible for listing and valuing property in a uniform and equal manner. The Appraiser estimates only the value of your property. The amount of taxes you pay depends on the budgets set by your city, county, school and other taxing districts. K.S.A 79-503a, K.S.A 79-1412a, K.S.A 79-1476

3. How does the county’s appraisal affect my taxes?

If your property value goes up, it does not necessarily mean you will pay more taxes. Likewise, if your property goes down or does not change, it does not automatically mean you will pay less or the same amount of taxes. Your property taxes are based on how much the various taxing districts decide to spend on services each year.

4. Will the value of my property change every year?

The value of your property may change each year – it depends on several things. If you make improvements to your home, such as adding a garage, the value may go up. The value may also change (up or down) because of recent sales in your neighborhood. The County Appraiser continually updates sales prices and other information on homes all over the county.

5. At what value is my home appraised for property tax purposes?

The County Appraiser appraises your home at “market value” as it exists 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 influence. (K.S.A 79-503a)

6. How does the County Appraiser determine market value?

Qualities of Your Home

When valuing your home, the appraiser takes into account these qualities of your home:

• Age
• Condition
• Location 
• Quality
• Size
• Style

Methods Used to Value Property

The appraiser then uses one or more of the following three methods to value your property:

• The Market 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.
• The Cost Approach: age and what it would cost to replace your home are taken into consideration. This approach works well for new and unique properties.
• The Income Approach: in simple terms, income from rent is used to value property. This method works well for income producing properties (for example, apartment buildings and malls).

7. Does the County Appraiser visit my property?

State law requires the county appraiser to visually inspect 17% of all property in the county every year and to re-examine every property on a six-year cycle.

8. If I bought my house last year, shouldn’t the value be the same as what I paid for it a year ago?

Not necessarily - one sale by itself does not determine market value. The price you paid for your home is first verified by the County Appraiser and then pooled with sales of similar homes. The appraiser uses this information to value your home. Also, market conditions may have changed in the last year.

9. When will I be notified of the value of my property?

You should receive the “notice of value” on your home (land and buildings) from the County Appraiser by March 1. If your County Appraiser asks the state for an extension, it may be later than March 1 before you get your notice of value.

10. What can I do if I believe the value of my home is too high?

Challenge Home Value

There are two ways to challenge the value of your home:

• You may appeal the “Notice of Value” of your home by contacting the County Appraiser’s Office by phone or in writing within 30 days after receiving your “Notice of Value”.
• You may fill out a “payment under protest” form with the County Treasurer at the time you pay your taxes. If an escrow or tax service agent pays your property taxes, then protest no later than January 31st.

You cannot appeal using both methods for the same property in the same tax year. So, if you start to appeal your “Notice of Value,” be sure that you follow through with the appeal. You will not be allowed to “pay under protest” later. K.S.A 79-2005.

Unsatisfied with Your Results

If you are not satisfied with the results of your appeal at the county level, the next step in the appeals process is to take your case to the Kansas Court of Tax Appeals. For more information on appeals, please contact your local County Appraiser’s Office.

11. What is the mill levy?

The mill levy is the "tax rate" that is applied to the assessed value of your property. It consists of a local portion which is used to fund area services and statewide portion which is used to fund state institutions. The Legislature and Governor reduced the local school general fund levy from 35 mills to 27 mills beginning in 1997. In addition, the first 20,000 in the appraised value of your home is exempt from the school general fund mill levy.

12. How do I calculate the property taxes on my home?

1. Look at your “Notice of Value”, find the “appraised value” of your home. Multiply the appraised value by the “assessment percentage” which is 11.5%.
2. Multiply the assessed value by your “mill levy” and then divide by 1,000 to estimate the property tax you owe. Contact your County Clerk to find out what your mill levy is.
3. Effective beginning with the tax year 1998, the first $20,000 in the appraised value of your home is exempt from the 20 mill statewide portions of the mill levy. For example, if the appraised value of your home is $20,000 or more, the amount your tax bill will be reduced is calculated by multiplying the appraised value by the assessment percentage (11.5%). Then you will take the assessed value you just calculated and multiply that by the statewide portion of the mill levy divided by 1,000. Then you will find the amount to subtract from your tax bill.

Note: If your home is appraised for less than $20,000 simply use your appraised value instead of the $20,000 appraised values and follow the same procedures as shown in the example. Please refer to the mill levy question and call your local County Clerk or Appraiser’s Office if you have any questions regarding this exemption.

13. When are property tax bills sent an when should they be paid?

The County Treasurer mails tax bills on or before December 15th. All or at least half of the tax due by December 20th and the second half is due by May 10th of the following year. If you have a mortgage loan on your property, you will receive a statement with tax information on it. Your tax bill will be sent to the mortgage company or bank, and the tax will be paid out of your escrow account.

14. Do I qualify for a homestead property tax refund?

Refund Qualifications

The Kansas Homestead Refund Act provides a refund to Kansans who own their homes or pay rent and meet one of the following three requirements:

• You must have been 55 years of age or older on January 1.
• You must have been totally and permanently disabled or blind during the entire year, regardless of age.
• You must have had one or more dependent children residing with you the entire year, regardless of your age. At least one dependent child must have been born on or before January 1 of the tax year in question and must have been 18 years of age the entire year.

Requirements

In addition, you must meet all the following requirements:

• You must have lived in Kansas for the entire year.
• Your total household income must have not been more than $31,300.
• You must have owned or rented the home you lived in or you must have lived in a nursing home where property taxes were paid during the tax year.
• You must not owe any delinquent taxes on your home, or if you are filing under the renter’s provision, the rental property must be on the tax rolls.
• Your property tax or rent must not have been paid from public funds on your behalf directly to the county treasurer or landlord for the tax year.

Who to Contact

If you meet the qualifications, you must file with the Kansas Department of Revenue Homestead Section between January 1 and April 15 in order to receive a refund. If you would like additional information, call the Kansas Department of Revenue at 785-296-0222 or contact the Geary County Clerks Office for more information

15. Can I have someone else protest my value for me?

Yes. You can choose to have someone else represent you during an appeal however we need to have a Declaration of Representative (PDF) filled out for the tax year you are protesting.

16. Where can I find the current Tax Levies for my area?

The current Tax Levies are published every year by the County Clerks office usually towards the end of the calendar year and can be viewed on-line as a downloadable PDF.

17. Why is the County Appraiser's Office asking me for my income and expense information and am I required to give it to them?

The County Appraiser's Office asks for Income and Expense information from businesses within the county to help analyze what is happening locally in the market for income producing properties. It give us an indication of the expenses and vacancy rate which we use in our income approach to valuation model. Per state guidance the Appraiser's Office is required to send out income and expense questionnaire. The taxpayer is not required to return them but it will help in providing us with vital data to use in our Income Approach. All returned Income and Expense information is Confidential and will handled with complete privacy and are not subject to an open records request (K.S.A 45-221 (55)(b))

18. How do I find my Assessment rate for my property?

Article 11 in the Constitution of the State of Kansas lays out the assessment rate for each type of property within the State of Kansas. The table below are the most common property classes and their assessment rates in Geary County. You may also find this table on the back of your Valuation Notice that is sent to your mailing address every year.

CLASS	DESCRIPTION	ASSESSMENT %
R	Real Property used for residential purposes including apartments and condominiums	11.5%
F	Residences on farm home sites	11.5%
A	Land devoted to agricultural use	30%
A	Improvements on land devoted to agricultural use	25%
V	Vacant lots	12%
N	Real property owned and operated by not-for-profit	12%
C	Real property used for commercial and industrial purposes	25%
O	All other rural and urban real property	30%
E	Tax exempt property	0%