Kansas

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State of Kansas Property Taxes


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State Tax Summary
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Real property tax is called property tax in the state of Kansas . The state of Kansas has one hundred and five counties, with the county treasurer as the ex-officio collector in all counties . Wyandotte County and the city of Kansas City, Kansas operate as a unified government. County Appraisers maintain and set property valuations . The Board of Commissioners appoints, by contracts, the County Appraisers. County Clerks hold 4 year elected terms and certify market values and taxes. The County treasurers hold 4 year elected terms and collect current and delinquest taxes.

Costs for local services are spread each year across the value of taxable property. The mill levy = local budgets / assessed value of property. The statewide school mill levy is 20 mills or $20 for every $1000 assessed (http://www.ksrevenue.org/pdf/forms/pvdapguidenohop.pdf). The Kansas State Tax Commission may assist local governments for compliance with the law and to ensure property tax assessments are fair . It does not collect or use property taxes. Property taxes are determined by the final tax rate as a result of budgets established to provide services, an assessor's assessment, a county auditor's calculations, and laws administered by the Kansas State Tax Commission http://www.ksrevenue.org/pvd.htm . Property assessment in Kansas is a series of events that takes 18 months from start to finish http://www.ksrevenue.org/pvd.htm . The Kansas property tax is a tax on land, buildings, structures, and other improvements attached to the land, or placed upon a foundation. Typical improvements may be a building, house or mobile home, fences, and paving . The state of Kansas has personal exemptions for homeowners and agricultural use valued based on its income or productivity . Property owners have two levels of appeal: the County Appraiser's Office by 30 days from receiving the bill in the spring; or file a “payment in protest” form by December 20 with the county treasurer when taxes are paid. http://www.ksrevenue.org/pdf/forms/pvdapprepguide.pdf The state agency is Kansas Department of Revenue, http://www.ksrevenue.org/pvd.htm Division of Property Valuation, 915 S.W. Harrison Street, Topeka, KS 66612-1585; Property Appraisal phone: (785) 296-2365; FAX (785) 296-2329; e-mail is Pvd@kdor.state.ks.us. There is a state issued assessor's manual, Kansas ReAppraisal Manual, is available for $15.00 from Kansas Department of Revenue, Property Appraisal phone: (785) 296-2365. The Denver ASC (Area Service Center) provides tax service for Kansas

Contents

Assessment dates and rates

  • Assessment date : January 1
  • Fiscal year : January 1 through December 31

Taxes are collected one year in arrears. For ex, 2007 taxes are due in 2008.

  • Reassessment cycle : Four years
  • Classification of property Residential is Class I Class I assessed at 11.5%

Level of government responsible for assessment

County

Economic Loss Date

One billing; Due December 20; Taxes may be paid in two installments: first due December 20 and second due June 20 of following year

Tax Collector and Officials

The county treasurer is the ex-officio collector in all counties. County Assessors maintain and set property valuations. The County Auditor certifies property valuations. The County Treasurer collects current and delinquent property tax.

Personal Exemptions

Exemption claims must be filed to receive exemption from specially treated property.

  • Homestead Exemption

Homeowners must file a form 40H after December 31 of year for when tax levied but before April 15 of following year. Kansas residents who may be eligible are disabled persons, person who is 55 years of age or older, or personal who has one or more dependent children under 18 years of age in the home when claim is filed.l Both renters and homeowners are eligible to claim a refundl. The refund for renters is determined by taking 15% of the gross rent paid .

Forms

Specific deduction claim forms are available from the county auditor or on the Kansas State Tax Commission, http://www.ksrevenue.org/pvd.htm Claim forms for homestead and food sales taxes will be mailed to individuals who filed a 1992 Kansas homestead and food sales tax refund claim . The forms are available in the county clerk office, city clerk office, banks, libraries and taxpayer assistance centers. Forms may be requested from Taxpayer Assistance Bureau, P.O. Box 12001, Topeka, KS 66612-2001. http://www.ksrevenue.org/pvd.htm The law determines the refund amount based on property tax or rent paid and total combined household income.

Commercial Exemptions

  • Oil lease refund

An operator may receive a refund equal to 50% of the total property tax levied and paid on time by the operator, if it has a working interestof an average 15 barrels or less per day per well when the price per barrel is $16 or less. Property tax paid on machinery and equipment with an income tax credit are not allowed an oil lease refund .

How property tax determined

Residential property is assessed at 100% of market value and the assessor determines the fair market value. The assessor can use three methods:

  • Cost Approach: at current labor and material prices, estimate how much it would take to replace the property with one similar to it. Use this method when the building is new, unique or no sales date for comparable properties. *
  • Income Approach:: for an apartment or office building, estimate how much income the property can produce, when sufficient rental market information is available.
  • Sales Approach: using other comparable properties that have sold recently, determine the most probable sales price of the subject property, when there are substantial sales.

How to prepare and Appeal and File

  • Valuation Notices  : Notices are mailed annually by March 1.
  • Appeal Procedure or Levels : Any property owner or aggrieved taxpayer has four levels of protest. The first appeal process may start when the first-half of the taxes are paid by December 20. The property owner may not appeal twice, in December and April .

Appeal Calendar

30 days from date of mailing of notice

Personal property tax

  • Classification of property* : Personal Property YES
  • Assessment rate* : The subclasses of personal property are assessed 11.5% for mobile homes used as residences; 33% for public utility personal property; 30% for motor vehicles and 25% for commercial and industrial machinery. Personal property is assessed, billed and collected separately from property taxes .

Commercial property tax

  • Classification of property* : Commercial and Industrial is Class VI
  • Assessment rate* : Class VI is assessed at 25% fair market value.

Agricultural property tax

  • Classification of property : Agricultural is Class II
  • Assessment rate*: Class III is assessed at 30% of usage

Agricultural real estate is assessed at net earning capacity value and productivity. The assessor establishes agricultural income using prices,expenses, production and local conditions.

Additional tax bills and charges

  • Corrected bill When an error results in a partial release or omissions, a new bill is issued any time during the year. Taxpayers have 30 days to pay the correct bill amount.
  • Special Assessment bills

Taxpayers receive special assessment bills with property tax bills. These have the same due date as property taxes; however, if the first installment is delinquent, the full amount plus interest is due .

  • Penalty and Interest charges :

11% penalty on each installment missed, accrued daily from December 21 for the first installment missed and accrued daily from June 21 for the second installment missed .

  • Delinquent taxe : Delinquent balances are applied to subsequent bills. A taxpayer may apply to have late charges, interest and property taxes canceled due to undue hardship or property damaged by a casualty loss event . Kansas does not send notices when property taxes are delinquent
  • Construction Work in Progress : Kansas statutes are silent for work in progress, except assessment value is made at the costs of materials plus labor as of January 1 .

Note: Electric generation plants are exempt from taxes for 12 years from start of construction .

  • Leased property* : Leased property is taxable to the powerty owner . If part of the property is used or leased to a government or health care facility, it must be assessed separately .

Equalization

Taxable property within each county are equalized the the Kansas county board of equalization. The values are equalized among counties in Kansas by the State Board of Equalization

Omitted Property

For Kansas, the listing of real property is the responsibility of the county and the taxpayer must list personal property. Omitted real property is listed by the appraiser and submitted to the county clerk. Omitted personal property is valued by the county appraiser, then a 5% per month late filing penalty is added, up to a maximum of 25% .

Current Legislation and Pending Issues

References





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