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1. Why is property taxed in Kansas?

Your tax dollars are used by local government to provide funding for roads, parks, fire protection, police protection, health and other services. Property taxes also fund public school districts. All property tax dollars received by the state are redistributed to public school districts or to educational building funds.

2. What does the County Appraiser do?

By law the county appraiser is responsible for listing and valuing property in a uniform and equal manner. The appraiser determines the appropriate value of your property. The amount of taxes you pay depends on the budgets set by local government, special assessments and an amount collected by the state and redistributed to public schools.

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 value goes down or does not change, it does not automatically mean you will pay less or the same amount of taxes. Changes in property taxes are based in large part on how much your local government decides to spend on services each year.

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

The value of your home may change each year, it depends on market conditions, improvements to your property, etc. The county appraiser continually reviews and records sale prices and other information on homes all over the county.

5. What is property appraised at?

Homes, commercial real property and certain other property categories are appraised at "market value" as of 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 outside influence. Land devoted to agricultural use, light passenger motor vehicles, and commercial and industrial machinery and equipment are appraised using a value based method, however it is not "market value".

6. How does the county appraiser determine market value?

When valuing your home, the appraiser determines the age, quality, location, condition, style and size of your property. The appraiser then uses 1 or more of the following 3 methods to value real property:

• The Cost Approach: the cost to replace your property is adjusted for age and condition. This approach works well for new and unique properties.
• The Income Approach: in general terms, income from rent is used to value property. This method works well for income producing properties (for example, apartment buildings and malls).
• The Market Approach: sales of similar property are compared to each other. The appraiser then adjusts for differences (for example, 1 house may have more square footage than another). This method works well for valuing homes.

7. Does the county appraiser visit my home?

State law requires the county appraiser to view and inspect all property in the county once every 6 years. Your county appraiser may view and inspect your property more than once every 6 years due to market conditions and for quality control.

8. If I bought a house last year, should the value be the same as what I paid for it?

One sale by itself does not determine market value. A single sale may not represent the open market. The price you paid for your house is verified by the county appraiser and then considered along with sales of similar properties. The appraiser uses this information to appraise your home.

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

Notices of value are sent to the property owner by March 1st for real property and by May 1st for personal property.

10. How can I determine if the appraisal of my home is accurate?

You can visit the County Appraiser's Office to review information on similar properties and verify that the information the Appraiser's Office has on your home is correct. If a neighbor has a similar house which recently sold, the sale price may also give you an indication of the value of your house. In addition, real estate professionals can provide information about market conditions in your area.

11. What can I do if I believe the value of my property is incorrect?

Use 1 of 2 ways to challenge the value of your property:

• You may appeal the "notice of value" of your property by contacting the county Appraiser's Office by phone or in writing by 30 days from the date the notice was mailed and by 15 days from date of notice for personal property
• You may fill out a "payment under protest" form with the County Treasurer at the time you pay your taxes

Whether you pay half or all of your taxes, you must file by December 20, unless an escrow or tax service agent pays your property taxes, then no later than January 31.

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.

If you are not satisfied with the results of your appeal at the county level, you may take your case to the Kansas Board of Tax Appeals. For more information on appeals, please contact your local County Appraiser's Office at 785-457-3500.

12. What is the mill levy and how is it set?

The mill levy is the tax rate that is applied to the assessed value. In general terms, the mill levy is determined by dividing the dollars needed for local services by the assessed property value in the service area. An additional amount is then added for public schools. After the local government budgets are published and hearings are completed, the County Clerk computes the final mill levies for each tax unit and certifies the tax roll to the County Treasurer for collection.

13. Who pays the taxes due on property I sold or purchased?

Except for certain motor vehicles and watercraft, property tax due on personal property is the responsibility of the owner of record January 1 of each year. For real property, if not addressed in private contract, the buyer is responsible for the property tax if the property is sold on or after January 1 and before November 1. The seller is responsible for the property tax if purchased on or after November 1 and prior to January 1. (KSA 79-1805) Private contracts between buyer and seller will often specify who pays the taxes.

14. Are property taxes prorated between buyer and seller?

Property is not prorated on the tax roll when acquired and is not prorated off the tax roll when disposed of (KSA 79-309). However, private contracts between buyers and sellers will often prorate the property tax. The only exceptions to this are for motor vehicles and watercraft, and when taxable property becomes exempt or exempt property becomes taxable.

15. How do I calculate the property taxes for real property?

1. Looking at your notice of value, find the "appraised value" of your property. Multiply the appraised value by the "assessment percentage" for your property.
   __________ (appraised value) times _______% (assessment percentage) = assessed value
2. Multiply the assessed value by your "mill levy" and then divide by 1,000 to estimate the property tax you owe.
   _________ (assessed value) times ________ (mill levy) divided by 1,000 = taxbill

   
   Assessment Rates are as follows:
   Residential = 11.5%
   Farm Home Site = 11.5%
   Ag Land = 30%
   AG Building = 25%
   Vacant Lot = 12%
   Not for Profit = 12%
   Commercial and Industrial = 25%
   Other = 30%

County mill levy information
If you know your taxing unit click the above link for mill levy information.

If you do not know your taxing unit check your most recent tax statement or call the Pottawatomie County Appraiser's Office at 785-457-3500 for assistance.