| Pottawatomie County Appraiser Frequently Asked Questions - Real Property | ||
| What is real property? | ||
| According to Kansas statute, real property is land and all buildings, ie, improvements, mines, minerals, quarries, mineral springs and wells, rights and privileges appertaining thereto, except as otherwise specifically provided. | ||
| What real property is taxable? | ||
| By law, all property in this state, real and personal, not expressly exempt therefrom, is subject to taxation . | ||
| How is real property classified and assessed in Kansas? | ||
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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: (1) 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% *(2) Land devoted to agricultural use which shall be valued upon the basis of its agricultural income or agricultural productivity pursuant to section 12 of article 11 of the constitution...30% (3) Vacant Lots...12% (4)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% **(5) 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% (6)Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use...25% (7)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. |
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| Do I qualify for a homestead property tax refund? | ||
| 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: 1.)You must have been 55 years of age or older on January 1 of the tax year, or, 2.)You must have been totally and permanently disabled or blind during the entire tax year, regardless of age; or, 3.)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 and must have been under 18 years of age the entire year. In addition, you must meet ALL of the following requirements: You must have lived in Kansas for the entire year; and Your total household income must not have been more than $29,700; and 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; and 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; and 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. If you meet the qualifications, you then must file with the Kansas Department of Revenue Homestead Section in order to receive a refund. If you would like additional information, contact the Kansas Department of Revenue Taxpayer Assistance Bureau at 1-800-894-0318 or your local county office for assistance. |
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