Real Property Taxation
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. By law, all property in this state, real and personal, not expressly exempt therefrom, is subject to taxation.
Classification & Assessment of Property
Article 11, Section 1 of the Kansas Constitution provides that real property shall be classified into 7 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 are assessed at 11.5%.
- Land devoted to agricultural use which shall be valued upon the basis of its agricultural income or agricultural productivity pursuant to Article 11, Section 12 of the constitution is assessed at 30%. Procedures used to determine appraised values for land devoted to agricultural use are beyond the scope of this publication.
- Vacant lots are assessed at 12%.
- Real property which is owned and operated by a not-for profit organization not subject to federal income taxation pursuant to Section 51 of the federal internal revenue code, and which is included in this subclass by law is assessed at 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 at 33%. 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.
- Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use is assessed at 25%
- All other urban and rural real property not otherwise specifically subclassified is assessed at 30%.
Homestead Property Tax Refund
The Kansas Homestead Refund Act provides a refund to Kansans who own their homes or pay rent and meet 1 of the following 3 requirements:
- You must have been 55 years of age or older on January one of the tax year
- You must have been totally and permanently disabled or blind during the entire tax year, regardless of age
- You must have had 1 or more dependent children residing with you the entire year, regardless of your age. At least 1 dependent child must have been born on or before January one of the tax year and must have been under 18 years of age the entire year
- You must have lived in Kansas for the entire year
- Your total household income must not have been more than $35,000
- 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