According to Kansas statute, real property is land and all buildings, fixtures, 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.
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:
A) Real property used for residential purposes including multi-family 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 – 11.5%
B) 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%
C) Vacant Lots – 12%
D) 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 income taxation pursuant to section 501 of the federal internal revenue code, and which is included in this subclass by law – 12%
E) 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%
F) Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use – 25%
G) All other urban and rural real property not otherwise specifically sub classified – 30%
Note: 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.