Tax Collection & Payments
Collection of Property Taxes
It is the Treasurer's duty to collect all taxes, certified by the County Clerk, which includes real estate, mobile homes, special assessments, buildings on leased land, equipment assessed as real estate and utilities. The County Clerk delivers tax lists of the various districts to the Treasurer at the beginning of each fiscal year. Taxes are segregated in taxing districts, and the amounts collected are apportioned to the various funds; State, Area Schools, Ag Extension, County, School, corporate entities and townships.
Property Tax Payments
Property taxes may be paid in two installments. The first half is due December 20 and becomes delinquent December 21; the second half is due May 10 and becomes delinquent May 11.
Escrow Payment Plan
This program is designed for any taxpayer to make monthly payments in order to spread their tax liability throughout the year, as opposed to either a half or full payment in late December. Monthly payments are set using an estimate of the previous year’s taxes. Should the escrow account come up short, the taxpayer is notified in November of any outstanding balance, thereby allowing them sufficient time to pay the balance by the mandated due date. Any balance after posting either taxes or registrations results in either a refund to the taxpayer or carryover in the account for the next year. Payments are made by mail, in person or by automatic bank withdrawal. To set up an escrow account, email the Russell County Treasurer or reach us by phone at 785-483-2251.
Delinquent real estate taxes not paid within three years are subject to foreclosure action, thus putting the property in jeopardy of being sold at auction. Details of Tax Foreclosure Sales may be obtained by requesting a list from the Russell County Treasurer’s office. This information will also be available online at the time of a tax sale.
Notice of Delinquent Taxes
The law requires that a notice be sent to property owners who have outstanding taxes. The notification explains that under Kansas law, it is important for property owners to pay taxes and special assessments when they are due in order to avoid the tax sale.
Kansas law also requires that a notice of the annual tax sale shall be mailed to the person in whose name the parcel subject to sale is taxed.
In compliance with this law, a Delinquent Tax Statement and Tax Sale Notice is mailed to provide proper notice of the pending tax sale.
Delinquent taxes are assessed a publication fee and must be advertised for sale at the annual tax sale.
Publication of Delinquent Real Estate Taxes
Prior to current year delinquent taxes being put in the delinquent records of the Russell County Treasurer, they are published in the official county newspaper (as designated by the Board of County Commissioners) for three consecutive weeks in August in accordance with the provisions of K.S.A. 79-2323a.
Filing a Protest
- If you have not had a value hearing with the County Appraiser on the valuation of your property for the same tax year, you can file a protest. Protest forms are available from the County Treasurer or complete the Payment Under Protest Online Application (PDF).
- Please read and follow the instructions on the form carefully for a successful appeal. Note: If the protest form is received in the Treasurer’s office unsigned, the protest will be considered invalid and will be returned to you. The delay may jeopardize your chances for a hearing.
- Tax protest forms must be completed, then signed before sending to the Treasurer’s office on or before December 20. If the taxes are paid by an escrow agent in full (not first half), you have until January 31 the following year to file your protest.
- You must keep a copy of the protest form. You will need to use this form to file the protest with the Board of Tax Appeals if you are not satisfied with the County’s decision.
- The County Appraiser will contact you to schedule an informal hearing after the County Treasurer forwards your protest form to the Appraiser. If you are filing a protest on the basis of an illegal tax levy, an Appendix must be completed and attached to the protest form. The County Treasurer will mail those protest forms to the State Board of Tax Appeals. No informal hearing will be held with the Appraiser in the case of illegal tax levies.
- If you are successful in your appeal and your taxes are reduced and result in a refund, payment will be issued upon the Treasurer receiving a correction from the County Appraiser’s office.
The Annual Tax Sale is to be held the third Tuesday in October but is up to Treasurer to announce the sale.
Delinquent tax and/or special assessments are advertised three times.