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Appeal Process

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1. 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.

2. 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.

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.

3. 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.

4. 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.

5. What steps do I take to appeal the "notice of value"?

1. Contact the county appraiser's office by phone or in writing within 30 days of the mailing date of the notice for real property or by May 15th for personal property. The county will send confirmation of the time and date of the scheduled informal meeting at least ten days prior to the meeting.
2. The county appraiser will hold an informal meeting with the property owner by May 15th and notify the owner of the county's final value by May 20th for real property. Personal property informal meetings should be completed and final values determined by June 14th. These dates may be extended by order of the Director of Property Valuation.
3. If the property owner disagrees with the county's final value, the property owner may appeal to one of the following: Small Claims, if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land; or a Hearing Officer/Panel (HOP) if the county commissioner's elect to appoint hearing officers to hold hearings and issue orders. HOP hearings should be completed by July 1st and orders issued by July 5th; or if the HOP is not available in your county, you may appeal directly to the State Court of Tax Appeals (COTA).
4. If the county has a HOP, you must appeal within 18 days from the county's final value to small claims by filing with COTA or to the HOP by filing with the county clerk. If the county does not have a HOP, you must appeal within 30 days from the county's final value to small claims or COTA by filing with COTA. Appeal forms are provided by the county clerk.
5. After a HOP hearing, you may then appeal to small claims if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land, by filing a written request with COTA within 30 days on a form provided by the county clerk.
6. If you or the county are dissatisfied with the results of the HOP or small claims You may appeal to the State Court of Tax Appeals (COTA) by filing a written request COTA within 30 days on a form provided by the county clerk.
7. If the property owner or the county appraiser is dissatisfied with COTA's decision, either party may request a rehearing or reconsideration within 15 days.
8. If the property owner or the county appraiser is dissatisfied with COTA's decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within 30 days.

6. What steps do I take to file a payment under protest?

1. Timely file a written payment under protest with the county treasurer on a form provided by the treasurer. The county appraiser will schedule an informal meeting with the property owner within 15 days after receiving a copy of the protest. The meeting does not have to be held within this 15 day period, just scheduled within 15 days. After the informal meeting, the county appraiser must notify the property owner of any change in value within 15 business days. A "no change" notice may be received later.
2. If you disagree with the county's final value, you may appeal to one of the following by filing a written request with the Board of Tax Appeals within 30 days of the county's final value: small claims if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land; or directly to the State Court of Tax Appeals (COTA).
3. After a small claims appeal you may appeal to the State Court of Tax Appeals (COTA) by filing a written request with COTA within 30 days after notification of results of the small claim hearing. If the property owner or the county appraiser is dissatisfied with COTA's decision, either party may request a rehearing or reconsideration within 15 days.
4. If the property owner or the county appraiser is dissatisfied with COTA's decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within 30 days.

7. What should I expect during an informal meeting?

During the informal meeting, the appraiser will show how the appraised value was determined for your property. During or before the meeting, review the record on your property to be sure all the information such as age, style, and size is correct. The county appraiser is interested in appraising property accurately, in a uniform and equal manner, and should not be considered an adversary.

8. What should I bring to an informal meeting or a hearing?

You will want to provide documentation that supports your request for a lower value. Owners who appeal successfully usually do so by finding comparable properties with lower market values or comparable properties that have recently sold for less than the value assigned to their property. Examples of documentation that may be used to support a change in market value include:

• Recent sales information about property similar in condition, quality, style, age, and location to the property at issue
• The sales contract for the property if it was purchased within the last three years
• Photos and contract/engineering estimates of the cost to repair any structural damage if the damage was not fully considered
• A recent appraisal report of the property at issue prepared by a professional appraiser
• Rent income and expense information if the property at issue is an income-producing investment (for example, apartment buildings)

The appraiser's office will furnish you with a comparable sales sheet for your property upon request. Allow several days for processing and mail time.

This documentation is not appropriate for agricultural land and commercial personal property appraisals because, by law, such property is not appraised at market value.

9. Can someone else attend hearings on my behalf?

Someone else may attend the informal meeting or HOP hearing. However, the owner must complete a "Declaration of Representation" form provided by the county appraiser. Contact your county appraiser for more information.

At a small claims hearing, the owner may appear personally or be represented by an attorney, CPA, certified appraiser, member of the owner's immediate family, or authorized employee by filing a "Declaration of Representation" form with COTA. Generally, COTA requires that the actual property owner appear at the hearing, unless you are represented by an attorney.

10. What is a Kansas Board of Tax Appeals (COTA) hearing like?

COTA members travel around the state. 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. COTA will provide more specific instructions and may be contacted at 785-296-2388.

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Appraiser

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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 education building funds.

2. What does my county appraiser do?

By law, your 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 property taxes you pay depends on the budgets set by local government, special assessments, and an amount distributed 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 property change every year?

The value of your property may change each year - it depends on market conditions, improvements to your property, etc. The county appraiser continually updates sale prices and other information on property 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. Agricultural land, certain 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 my county appraiser determine market value?

The appraiser determines the age, quality, location, condition, style, and size of the property. The appraiser then uses one or more of the following three methods to appraise property at "market value".

The Market Approach

Sales of similar property are compared to each other. The appraiser then adjusts for differences (for example, one house may have more square footage than another). This method works well for valuing homes.

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).

7. Does the county appraiser visit my property?

State law requires your county appraiser to visually inspect 17% of all real property in the county every year and re-examine each property on a six-year cycle.

8. If I bought my house last year, shouldn't the value be the same as what I paid for it a year ago?

One sale by itself does not determine market value. In addition, inflation and other market conditions may affect the market value of your home as of January 1. The price you paid for your house is verified by the county appraiser and then considered along with sales of similar properties.

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

Notices of value are sent to the owner, as recorded in the register of deeds office, on or before March 1 for real property each year. It may be later than March 1 if your county appraiser asks for an extension. Refer to the Property Tax Calendar page for more information regarding due dates.

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 too high?

Use one of two ways to challenge the value of your property:

• You may appeal the "notice of value" by contacting the county appraiser's office to schedule an informal meeting with an appraiser within 30 days from the date the notice of value is mailed for real property and by May 15th for personal property
• Or you may fill out the Payment Under Protest (PDF) 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 or by January 31st if paid out of an escrow account or by a tax service.

You cannot appeal your notice then pay under protest for the same property in the same tax year.

12. What should I expect at the informal meeting?

During the meeting, the appraiser will show how the appraised value was determined for your property. During or before the meeting, review the record on your property to be sure all the information such as age, style, and size is correct. You may also want to identify and review information the Appraiser's Office has on properties comparable to your own and sales of comparable properties. Residential owners who appeal successfully usually do so by finding comparable properties with lower market values or comparable properties that have recently sold for less than the value assigned to their property.

Please remember that the county appraiser is required to appraise property in a uniform and equal manner and should not be considered an adversary. The county does not receive more money by raising property values. 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 services.

13. How do I calculate the property taxes on my property?

Example If the appraised value of your home is $50,000:

1. Multiply the appraised value by the assessment percentage for your property:
   • $50,000 (appraised value) x 0.115 (assessment rate) = $5,750 (assessed value)
2. Multiply the assessed value by your mill levy and then divide by 1,000 to estimate the property tax you owe:
   • $5,750 (assessed value) x mill levy = assessed value mill levy by tax bill
   • Contact the County Clerk to find out what your mill levy is.

Due to 1998 state legislation, the tax bill on residential property (your home) will be reduced by up to $46 for the 1998 and 1999 tax years.

14. What is the mill levy and how is the mill levy 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 taxable assessed value in the service area. An additional amount of 20 mills is then added for public schools and 1.5 mills for an education building fund. 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.

15. Who pays for taxes due on property I sold or purchased?

Except for certain motor vehicles, 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.

16. Are property taxes prorated between buyer and seller?

Property is not prorated onto 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 when taxable property becomes exempt or exempt property becomes taxable.

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Attorney's Office

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1. What is a bond?

Bond is allowed in most criminal cases, including felonies. The amount of the bond is set by the Judge. Its purpose is to ensure the Defendant's appearance in court. The judge may also set conditions on the bond that the Defendant must comply. In setting the bond amount, the Judge considers a number of factors, including: the seriousness of the offense; the defendant's prior record; and, the likelihood that the defendant will return to court to answer to the charges.

2. What is my role as a victim or witness?

As a witness you have seen, heard or know something about a crime that has been committed. As a victim or witness, it will be necessary for you to attend some court hearings.

You may not think that what you know about the case is very important; however, small pieces of information are often required to determine what really happened.

3. What if someone threatens me?

Concerns about your well-being and safety after being victimized or witnessing a crime are normal. If you have any fears or receive any threats concerning your involvement in a case, you should immediately contact law enforcement so that the threats can be documented and appropriate action taken. There are laws to protect you against people who attempt to bribe, intimidate, threaten or harass you.

4. What is a subpoena?

A subpoena is a court order directing you to appear in court at a particular time and place. It does not mean that you are charged with an offense. Its purpose is to call you to court so that you may tell what you know about a case.

When subpoenaed, you must appear or risk being held in contempt of court and/or fined. Inform your employer that you have been called to testify and you will have to appear. Your employer should not discharge, punish or threaten you for attending a criminal proceeding when you have been subpoenaed. If you are experiencing difficulties with your employer regarding a court appearance, please contact the Victim/Witness Coordinator immediately.

5. How many times will I have to appear in Court?

No one can tell you in advance how many times or how long you will have to be in Court. The process takes time. The number of times you may be called to appear in court and the delays you may encounter are the result of our criminal justice process.

6. Will I be notified of court hearings?

As a crime victim, you have the right to be notified and attend public hearings.

7. What if the defense attorney contacts me?

You are not required to discuss the case with the defense attorney or their investigator prior to testifying in court. If you choose to do so, always request proper identification and an explanation of the purpose of the interview. If you have any concerns about talking with a defense attorney or their investigator, you are encouraged to contact the Victim/Witness Coordinator.

8. What happens to the defendant if he is found guilty?

If a defendant is convicted of a criminal offense, the judge will determine the appropriate sentence. The judge generally has some discretion in what specific sentence is ordered. This discretion must be exercised in accordance with the sentencing guidelines enacted by the Kansas Legislature. The guidelines allow the judge to impose a sentence between minimum and maximum penalties.

In a felony case, sentencing will occur following the preparation of a pre-sentence investigation report (PSI). A PSI report is prepared by a court services officer who obtains the victim's statements and gathers information on the defendant's criminal history. The victim's statement is your opportunity to tell the judge the injuries you suffered and the crime's effect on your life and finances. The victim's statement must be considered by the court when the defendant is sentenced. As a victim, you have the right to be present at sentencing and address the court if the judge allows.

The judge also has the authority to place the defendant on probation. Probation may include supervision by Community Corrections or Court Services. This procedure permits the court to try to fit the particular punishment to the crime and to the defendant.

9. Can the defendant appeal his conviction?

It is possible that the case in which you testify will be appealed if the defendant is convicted. This is a right guaranteed to the defendant. When the case is tried in district court, the convicted defendant may appeal to Court of Appeals or the State Supreme Court. There is no trial or testimony during the appeal. The appeal is ‘on the record’ which means the appellate court will consider the transcript of the proceedings at trial.

10. What happens after the defendant is in prison?

You should contact the victim services of the Kansas Department of Corrections at 785-296-8128 to obtain information and to notify them of your address, telephone number, the case number, the county where the defendant was convicted, and the defendant's name so you may receive notifications of any parole hearings or notifications of pending release.

11. Are juvenile court proceedings and records confidential?

All juvenile offender proceedings are open to the public unless the court finds that it is in the best interest of a juvenile under the age of sixteen (16) to close the proceedings. All juvenile files are open unless the court finds that it is the best interest to close the file of a juvenile under the age of fourteen (14). On sex offense cases, information identifying victims shall not be disclosed to the public. Social history and information on the juvenile offender remains confidential.

12. When will my property be returned to me?

The court or law enforcement officials hold property until it is no longer needed as evidence. At that time, it will be returned to you. If more than one person claims an interest in the property, the court must decide to whom the property should be returned.

There are times where an item of evidence can be photographed and released to the owner, however, that is up to the law enforcement agency.

13. Will I be reimbursed by the defendant for my loss?

A victim may be reimbursed for damages or losses suffered as a result of a crime the defendant committed. Restitution is an order of the court which instructs the defendant to compensate the victim. If a defendant is sentenced to prison, the Department of Corrections may require payment of restitution as a condition of post release supervision. To assist the court in determining the amount of restitution, keep any receipts, bills, or estimates regarding the loss. Promptly complete and return the restitution statement to the County Attorney's Office. If a defendant is ordered to pay restitution, the payments will be sent to the Clerk of the District Court. The Clerk of the District Court will then distribute the funds as they receive them. Nonpayment of restitution alone is not a reason to revoke a defendant's probation if the defendant is found unable to pay. The defendant must make a good faith effort to pay. A victim can obtain a civil judgment against a defendant pursuant to K.S.A. 60-4301, by obtaining a certified copy of the Journal Entry of Sentencing and the Order to Pay Restitution and filing them with the Clerk of the District Court.

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Personal Property

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1. What is personal property?

According to the statute, personal property is every tangible thing which is the subject of ownership, not forming part or parcel of real property.

2. What personal property is taxable?

By law, all property in this state, not expressly exempt therefrom, is subject to taxation (see section V, for exemptions).

3. Who must report?

KSA 79-303 states "Every person, association, company, or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment."

The Property Of	Is Listed By
A Ward	His or Her Guardian
A Minor	His or Her Father; if not living or unsound, then His or Her Mother; if neither living, by the person In charge of the property.
A Trust for the Benefit of Another	The Trustee
An Estate of a Deceased Person	The Executor or Administrator
Held in Receivership	The Receiver
A Corporation	A Designee of the Corporation
A Company or Firm	An agent or Partner

If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property.

4. What is to be reported?

• Trucks and pickups tagged 16,000 pounds or more
• Cars, trucks, pickups, and motorcycles with expired tags
• Mopeds, 3-wheelers, snowmobiles, golf carts, and dune buggies
• Travel trailers, camping trailers, and fifth-wheels that are not self-contained
• Flatbed and utility trailers
• Mobile homes that are not considered real estate
• Boats, boat motors, boat trailers, and boat cradles
• Construction equipment
• Aircraft
• Pulling tractors, race cars

5. How is personal property classified and assess in Kansas?

Article, 11, Section 1 of The Kansas Constitution provides that "tangible personal property shall be classified into six subclasses and assessed uniformly by subclass at the following assessment percentages":

Subclass	Assessment Percentage	Additional Details
(1) Mobile homes used for residential purposes
(2) Mineral leasehold interests except oil leasehold interests the average daily production from which is five barrels or less, and natural gas leasehold interests the average daily from which is 10 mcf or less, which shall be assessed at 25%	30%	Beyond the scope of this publication. Contact the County Appraiser’s Office for more information.
(3) Public utility tangible personal property including inventories thereof, except railroad personal property, including inventories thereof, which shall be assessed at the average rate all other commercial and industrial property is assessed	33%	State-assessed and beyond the scope of this publication. Information in this publication does not apply to state-assessed property.
(4) All categories of motor vehicles not defined and specifically valued and taxed pursuant to law enacted prior to 1985	30%	This classification is only applicable to non-highway titled motor vehicles and motor vehicles operated over 20,000 pounds on public roads. Motor vehicles operated under 20,000 pounds on public roads and "recreational vehicles" are appraised, assessed and taxed pursuant to statute (KSA 79-5l00 series).
(5) Commercial and industrial machinery and equipment which, if its economic life is seven years or more, shall be valued at its retail cost when new less seven-year straight-line depreciation, or which, if its economic life is less than seven years, shall be valued at its retail cost when new less straight-line depreciation over its economic life, except that, the value so obtained for such property, notwithstanding its economic life and as long as such property is being used, shall not be less than 20% of the retail cost when new of such property	25%	NA
(6) All other tangible personal property not otherwise specifically classified	30%	NA

The same information applies to mobile homes as mobile homes are considered real property.

6. Who must sign the personal property rendition?

By law, every person, association, company or corporation required to list property must personally sign the rendition. In addition, if a tax rendition form preparer prepared the rendition, then the tax preparer must also sign and certify that the information presented therein is true and correct. (K.S.A. 79-306)

7. When and where does a taxpayer file a rendition?

K.S.A. 79-306 requires all taxable personal property to be listed, by the taxpayer, on a rendition (also referred to as a 'statement') and filed with the county appraiser on or before March 15th of each year, or the next following business day, if such date falls on a day other than a regular business day. Oil and gas renditions are to be filed on or before April 1st.

The county appraiser may extend the March 15th deadline if the taxpayer submits a request in writing, stating just and adequate reasons for the extension, and is received by the county appraiser on or before the March 15th due date, April 1st for oil and gas renditions. (K.S.A. 79-1422 K.S.A. 79-332a and K.S.A. 79-1457)

8. What penalties apply to personal property?

If personal property is not listed or if a rendition is untimely filed, the county appraiser is required by law to apply any applicable penalties. These penalties are set forth in K.S.A. 79-l422 and 79-1427(a) as follows:

Date Rendition Filed	Penalty
Filed on March 16 through April 15	5%
Filed on April 16 through May 15	10%
Filed on May 16 through June 15	15%
Filed on June 16 through July 15	20%
Filed on or after July 16 through March 15 the following year	25%
Failure to file full and completed statement within one year	50%
Fail to file, omitted or under-reported for more than one year	50%

The county appraiser has the duty of listing and appraising all tangible personal property in the county that is owned by, held, or in the possession of a business. If a taxpayer fails or refuses to file a rendition or, if the rendition filed does not truly represent all the property, the county appraiser has the duty to investigate, identify, list and value such property in an effort to achieve uniformity and equality. (K.S.A. 79-1411(b) and K.S.A. 79-1461).

Penalty Appeal Rights

The State Board of Tax Appeals (BOTA) has the authority to abate any penalty imposed under this section and order the refund of the abated penalty. In order to appeal a penalty, the taxpayer should obtain the proper form from the county appraiser’s office, complete the form, and submit it to the county. The county would then submit the form to the State Board of Tax Appeals for consideration (BOTA). Either party may request that BOTA rehear or reconsider its decision if such request is made within 15 days from the date of BOTA’s decision.

9. How are motor vehicles appraised?

Motorcycles, automobiles, and trucks that are tagged to operate at 20,000 pounds or less on public roads are appraised for tax purposes using a formula set forth in laws. The motor vehicle's approximate base wholesale price (dealer cost) when first sold to the public is used to "classify" the vehicle within a price range. The mid-point of this price range is then reduced 15% per calendar year (K.S.A. 79-1500 series). Motor vehicles operating over 20,000 pounds or non-highway motor vehicles are appraised at market value. The market value is generally obtained using valuation publications prescribed by the state. Automobiles owned and leased for a period of time not exceeding 28 days by a car rental company have an excise rental tax imposed in lieu of a property tax (K.S.A. 79-5117).

Motor vehicles used by for-hire motor carriers over the road to transport persons or property are state-assessed. Contact the Motor Carrier Section of the Kansas Division of Property Valuation for more information regarding property taxes on state-assessed motor vehicles 913-296-2365.

10. How are recreational vehicles (RVs) taxed?

To fall under the tax definition of an RV the vehicle must be, among other things, for use on a chassis and designed as living quarters for recreational, camping, vacation or travel use; have a body width not exceeding 8 ½ feet and a body length not exceeding 45 feet; an electrical system which operates above 12 volts and provisions for plumbing and heating. Please contact the County Appraiser's Office for proper classification.

Age of Recreational Vehicle (RV)	Base Amount	$ Per Hundred Pounds of Weight
0 to 5 years	$70	Plus $0.90
6 to 10 years	$50	Plus $0.70
11 years and older to 1982	$30	Plus $0.50
1981 model years and older	$30 flat fee	Does not need weight

The weight of the RV must be what is generally accepted as its correct shipping weight. If the "RV" is a 1982 model year or newer and the county appraiser or treasurer cannot determine the shipping weight using the information authorized by the state and the law, then the vehicle owner must have the vehicle weighed at a certified scale. The county treasurer has a listing of certified scales in the county.

11. What is commercial and industrial machinery and equipment?

Types of Equipment

The term commercial and industrial machinery and equipment includes tangible personal property that is used to produce income or is depreciated or expensed for IRS purposes such as office furniture and fixtures.

The Kansas Constitution provides that commercial and industrial personal property will be appraised starting at its "retail cost when new" and depreciated straight line over a maximum of seven years. If the economic life of the machinery or equipment is less than seven years, it will be depreciated straight-line over the shorter life. However, so long as the property is "being used," the appraised value shall not be less than 20% of the retail cost when new of such property. This classification of property is assessed at 25%.

Retail Cost When New

"Retail cost when new" means the dollar amount an item would cost when new to a purchaser at the retail level of trade. It is not a used sale price, and it is not a wholesale or manufacturer's cost. It is the total cost a taxpayer incurs to acquire new property and place it in operation in order to use it to produce income over a period of years in a commercial or industrial setting. The term "retail cost when new" does not include sales tax or freight and installation charges that are separate and readily discernible from the set retail price. If a taxpayer cannot determine the retail cost when new of a used item from a reliable source, the county appraiser will estimate the retail cost when new using the used sales price of the item and a formula prescribed by the state. The county appraiser will determine the economic lives of the assets listed on a rendition. Economic lives are based primarily upon IRS publication 946 class lives. Contact the county appraiser's office for questions regarding the economic lives of commercial and industrial machinery and equipment.

Being Used

Commercial and industrial property should be considered as "being used" until the property's condition and other objective evidence clearly indicate that it is no longer used and will never again be used and will never again be used in an income-producing capacity. For further interpretation of what constitutes being used, contact the county appraiser's office.

Exemptions

Items used exclusively for business purposes or in certain nonprofit entities are exempt from taxation if the retail cost when new of the item is $250 or less. An "item' for purposes of the $250 exemption is generally going to be an "item" as it is reported on the rendition. However, if a line item consists of a group of like-kind goods that can be used independently, the line item is actually several items. For example, "6 new chairs at $100 each" consists of 6 items qualifying for exemption. On the other hand, an asset that must be used in conjunction with other goods in order to serve its purpose is not an "item". Rather, it is only part of an "item". For example, if a taxpayer lists a "computer keyboard" as a line-item on the rendition, the line-item does not constitute an entire "item". The computer keyboard cannot serve its purpose without the remainder of the computer system; therefore, the keyboard is part of a computer system. The computer system is the item. The keyboard and its other components, even though they may be separately identified and listed, are merely parts of an item for purposes of the $250 exemption.

"Items" of commercial and industrial property with a retail cost when new of $250 or less are not required by law to be reported to the county appraiser. However, if you list all your commercial property without eliminating these exempt items from your list, the county appraiser will exempt them from taxation. In fact, your county appraiser may ask taxpayers to continue to list these exempt items for informational purposes, this does not mean these exempt items will be taxed.

The following is a list of example "items" of machinery and equipment to use as a guideline for the $250 commercial and industrial exemption:

• Computer System (including monitor, tape drives, mouse, printer, etc.)
• Phone System
• Bed (mattress, box springs, frame, and headboard)
• Alarm System
• Shelf (one free-standing shelf unit; as high/wide as used by the entity)
• Kitchen pan and lid
• Kitchen utensil (example: fork)
• Chair

Refer to instructions on the back of Schedule 5 of the rendition, and/or contact the County Appraiser's Office for more information.

Depreciation Factors

New Year of Purchase	Used Current Age	2 Economic Life in Years	3 Economic Life in Years	4 Economic Life in Years	5 Economic Life in Years	6 Economic Life in Years	7 or more Economic Life in Years
1998	1 year	0.500	0.667	0.750	0.800	0.833	0.857
1997	2 years	0.200	0.333	0.500	0.600	0.667	0.714
1996	3 years	0.200	0.200	0.250	0.400	0.500	0.571
1995	4 years	0.200	0.200	0.200	0.200	0.333	0.429
1994	5 years	0.200	0.200	0.200	0.200	0.200	0.286
1993	6 years	0.200	0.200	0.200	0.200	0.200	0.200
1992 and Before	7 years or older	0.200	0.200	0.200	0.200	0.200	0.200

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Register of Deeds

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1. What is a deed?

A deed is a document that transfers the ownership of real estate. There are many forms of deeds. Warranty deeds and quit claim deeds are among two of the most common forms used. A warranty deed is a guarantee from the buyer to the seller that he has a good, clear title, and guarantees that previous owners or heirs have no interest in the property. A quit claim deed is used to release the name of a person who may have interest in or claim to the property.

2. Can I make out my own deed?

Yes, but the Register of Deeds and staff always recommend that you retain an attorney or title company. The Register of Deeds office is a recording agency and cannot prepare deeds or answer questions that pertain to legal matters.

3. Does the Register of Deeds only record real estate records?

Besides deeds, mortgages, etc., the Register of Deeds also records powers of attorney, corporation records, affidavits, and UCC's to name a few. The Register of Deeds also has custody of some of the public school records. The Register of Deeds also records military discharge papers for safekeeping. The recording and any certified copies needed of your discharge papers are always provided with no fee.

4. Can the Register of Deeds do a title search and tell me if I have clear title to my property?

No. Professional title examiners or abstractors search records in our office and other places such as district court, probate court, and federal courts to determine if your title is free of encumbrances.

5. What is a lien?

As a property owner, you may owe money to various creditors. A lien is filed by creditors to prevent property from being sold or mortgaged until the lien is satisfied. There are many types of liens such as for non-payment of taxes and mechanics liens. Mechanics liens for construction or labor are filed in the District Court's Office. Mechanics liens on personal property are filed in the Register of Deeds office as a UCC.

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Treasurer

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1. How do I change my address on my tax bill?

There are four easy ways to you can change your address:

• Email the Tags and Tax Office
• Mail to Russell County Treasurer’s Office, PO Box 855, Russell, KS, 67665
• In-Person at Russell County Treasurer's Office, 401 N Main St, Russell, KS, 67665
• Fax to Russell County Treasurer's Office at 785-483-3158

Please direct any additional inquiries or questions to the Treasurer's Office at 785-483-2251.

2. When should I receive my tax bill?

You should receive your real estate and personal property tax statement for the current year by the middle of November. The bottom half of the Russell County Tax statement is divided into three bar-coded payment coupons. You have the option of paying with either the full payment coupon or the 1st and 2nd half coupons. No second-half statements are mailed.

3. What if my mortgage company pays my real estate taxes and I receive the bill?

If you have an escrow account for your real estate taxes with a mortgage company, the mortgage company should receive the tax statement. Russell County's tax statements are printed on colored-stock paper, and this is the statement the mortgage company should receive. If you do receive the tax statement instead of the mortgage company, we ask that you forward it to the mortgage company so they can pay taxes from the escrow account. We also ask that you have your current mortgage company notify the County Treasurer's office so that we can get the correct billing information from them. As a courtesy to our taxpayers, we send a generic white tax statement, plainly marked COPY to the taxpayer.

Mortgage companies are required by Federal Law to make half payments, so they will be paying taxes on or before December 20 and on or before May 10.

Past due notices are sent to the homeowner, not to the escrow agent. If the mortgage company was to have paid these taxes, you must inform them that the County Treasurer's office did not receive payment. If there are any questions, the mortgage company needs to call the County Treasurer's office at 785-483-2251.

4. What should I do if I don’t receive a tax bill?

If you are to receive a statement, but do not by the end of November, please contact the County Treasurer’s office at 785-483-2251.

5. When are my real estate taxes due?

If you are responsible for paying taxes on a home or other real estate property, the full amount could be paid or the half amount on or before December 20 of that year. If the first half is paid, the second half of that year’s taxes are due on or before May 10 of the following year. 

Mortgage companies are required by Federal Law to make half payments, so they will be paying taxes on or before December 20 and on or before May 10.

6. What happens if I don’t pay my real estate taxes on time?

If the first half of the current year real estate taxes are not paid by December 20, interest will start accruing December 21.

If the mortgage company was to have paid these taxes, you must inform them that the Treasurer's office did not receive the payment. If there are any questions, the mortgage company needs to call the County Treasurer's office at 785-483-2251.

Your or the mortgage company can pay the first half of the current year tax with interest up until May 10. After May 10, if the first half of the real estate taxes has not been paid, the full amount of the current year tax plus interest will have to be paid. If the current year tax has not been paid by the first of August, there will be an additional fee of $16 for advertising. The county treasurer is required by K.S.A. 79-2303 to publish a list of unpaid real estate taxes.

If taxes are unpaid on the first Tuesday after the first Monday in September, taxes will be put on the delinquent tax roll, and it becomes a lien on the real estate. If you want to pay delinquent years, K.S.A. 79-2041A requires that the most delinquent year be paid first.

7. When would my real estate property be up for tax sale?

Real estate property taxes that are three years delinquent are subject to a tax foreclosure action and public sale.

8. When are my personal taxes due?

The first half of the personal property taxes are due on or before December 20. If you pay the first half of the personal taxes in December, the second half is due on or before May 10 of the following year.

9. What happens if I don’t pay my personal property taxes on time?

If the first half of the personal property taxes are not paid by December 20, the full tax amount plus interest becomes due, starting December 21. Delinquent notices for personal property are sent out the third week in February. If they are not paid, warrants are issued. Warrants also have fees attached, in addition to interest that has accrued. Sheriff's Warrants are issued 30 days after notices are mailed.

If you paid the first half of your personal property taxes on time, the second half of the personal property taxes are due on or before May 10. If these taxes are not paid by May 10, interest will begin to accrue.

Delinquent personal property tax notices are mailed on or before July 15. If they are not paid, tax warrants are issued by August 15. K.S.A. 79-2017, requires delinquent personal property tax be advertised in October.

10. What is the interest charged on delinquent taxes?

At the current time, it is 9% for real estate and 4% for personal property.

11. Can I make partial payments on my taxes?

No. Depending on the time of year, you can only make half or full payment.

12. What type of payment is acceptable for tax payment?

You may use a personal check, money order, cashier's check, cash or credit card. Credit card payments may be made through Official Payments. This service may be accessed by calling 1-800-2PAY-TAX (800-272-9829) or by visiting the Kansas Property Tax website. There is a fee for this service.

13. To whom do I make out my check?

For real estate and personal property tax statements and notices and tax warrants, checks should be made out to Russell County Treasurer.

14. Where can I pay real estate and personal property taxes?

You may pay your taxes at our office located at the Treasurer's office, County Courthouse, 1st floor, 401 Main, Russell, Kansas.

15. Where do I mail my tax payments?

Mail payments to the Russell County Treasurer at PO Box 855, Russell, KS, 67665.

16. When are tax collections?

Tax bills are mailed on or soon after November 1.  The first half is due by December 20.  If the first half is not paid by then, it begins to accrue interest.  If the first half is paid by December 20, the last half will be due by May 10 of the following year.  If your property taxes are paid out of an escrow account, your tax bill will be sent to the mortgage company or bank that handles your escrow account, and you, the taxpayer, will be mailed a copy of the tax statement. 

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.  Your property taxes are based on how much your local taxing authorities budget for services each year.

The first $2,300 in residential assessed value is exempt from statewide USD taxes.

Real Estate Taxes

After December 20 and until May 10, the first half payment plus interest can be paid.  If not paid by May 10, the full tax plus interest must be paid.  There is no longer the option of paying the first half.  If taxes are due and unpaid for three years, the property is subject to a tax foreclosure suit by the county.  The property can then be sold at public auction.  Anyone that has delinquent real estate taxes in the county cannot bid at these auctions.

Personal Property Taxes

After December 20 the full amount of personal property taxes are due plus interest.  A sheriff’s warrant is issued for unpaid personal property taxes in March.  If the first half taxes are paid in December, the second half is due May 10.  A sheriff’s warrant is issued for second-half unpaid personal property taxes in August.

17. What are the mill levies?

The mill levy is the tax rate applied to the assessed value. One mill is one dollar per $1,000 of assessed value. Since 1996 the Legislature and Governor have reduced the statewide USD levy from 35 mills to 20 mills. The County Clerk computes the mill levies by dividing the portion of the taxing authority's budget that is property tax funded by the taxable assessed value in the taxing authority's service area.

18. What happens to the revenue of property tax levies?

Local taxing authorities do not receive more money by raising property values. Changes in property values do not change the amount of tax dollars needed for local services. A local taxing authority has authority to levy tax on property within its jurisdiction based on the amount of money needed to provide public services. The local taxing authorities' budgets are published, public hearings are completed, and budgets are set in August of each year.

19. How do tax roll corrections occur?

The Russell County Appraiser issues all tax bill corrections. A corrected real estate or personal property tax bill is issued with the corrected information. Reductions will be reflected on the second half payment if taxes are not paid in full. Fully paid taxes with a reduction will create an overage resulting in a refund.