What does my County Appraiser do?
By law, your County Appraiser figures the appropriate value of your property in a uniform and equal manner. The County Appraiser does not control the amount of your property taxes and the county does not receive more money by simply raising property values. The value of property in the county is used as a means of spreading the cost of providing local services.
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 changes, it does not automatically mean you will pay less or the same amount of taxes.
The money needed for local services is set and budget hearings are held in August. Increases or decreases in property values do not change the amount of tax dollars needed for local public services. These services include roads, parks, fire protection, police protection, public health, and public schools among many others.
What is the Mill Levy?
The Mill Levy is the tax rate that is applied to the assessed value of the property when calculating the property tax. In general terms, the mill levy is computed by dividing the dollars needed for local services by the taxable assessed value in the service area. In addition, the Unified School Districts of Kansas levy 20 mills for the school general fund. Capital outlay and local option budgets are levied as necessary. After the local government budgets are published and meetings are completed in August of each year, the County Clerk computes the final mill levies for each tax unit and certifies the tax roll to the County Treasurer for collection.
When will I be notified of the value of my property?
The “notice of value” on your land and buildings should be mailed from the county appraiser by March 1, and by May 1 for personal property. If your County Appraiser asks for an extension, it may be later than the above date before you get your notice of value.
What can I do if I believe the value of my home is too high?
There are two 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 within 30 days of the mailing date of the notice, or..you may fill out a “payment under protest” form with the county treasurer at the time you pay your taxes. If you paid all your taxes prior to December 20th then the protest can be made no later than December 20th (unless an escrow or tax service agent pays your property taxes in full, then 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.
What is a Kansas Board of Tax Appeals (BOTA) hearing like?
The Board of Tax Appeals is a three-judge panel located in Topeka. Both parties may present testimony and exhibits at the hearing. Generally, the property owner and the County Appraiser must exchange exhibits and a list of witnesses 20 days prior to the hearing, so each side knows what to expect. BOTA will provide more specific instructions and may be contacted at (785)296-2388.
Are Personal Property taxes prorated?
Personal Property is generally not prorated onto the tax roll when it is acquired or off the tax roll when disposed of. The exceptions are motor vehicles, watercraft and taxable personal property that becomes exempt during the tax year, or exempt personal property that no longer qualifies for exemption.