States We Serve › Kansas
Kansas Property Tax
Kansas classifies property by use and assesses each class at a different percentage of value, puts the burden of proof on the county, and gives taxpayers two separate doors into an appeal: an equalization appeal when the notice arrives in March, or a payment under protest when the bill is paid in December.
At a glance
- Date of value
- January 1 of the tax year. Every parcel is revalued every year.
- Assessment ratios — real estate
- Commercial and industrial 25% · Residential (including apartments) 11.5% · Vacant lots 12% · Agricultural land 30% of use value · All other real property 30% Kan. Const. Art. 11 §1
- Assessment ratios — personal property
- Commercial and industrial machinery and equipment 25% (most acquired after June 30, 2006 is exempt) · All other personal property 30% · Motor vehicles taxed separately
- Valuation notices
- Real estate notices mailed by March 1; personal property by May 1. K.S.A. 79-1460
- Equalization appeal
- File with the county appraiser within 30 days of the notice mailing date; an informal meeting follows and the appraiser issues a written decision. K.S.A. 79-1448
- Board of Tax Appeals
- Appeal the informal decision to BOTA within 30 days. Small Claims Division for non-residential property under $3 million (optional); Regular Division otherwise. K.S.A. 79-1609
- Personal property rendition
- Due to the county appraiser by March 15 (oil and gas by April 1). K.S.A. 79-306
- Tax statements
- Mailed by December 15.
- Taxes due
- December 20 in full or first half; second half May 10 of the following year. K.S.A. 79-2004
- Payment under protest
- If you did not appeal the March notice, you may still protest when paying: file the protest form with the treasurer by December 20 (January 31 if your taxes are paid through escrow). K.S.A. 79-2005
- Burden of proof
- On the county. There is no presumption that the appraiser’s value is correct — with one exception for leased commercial property, below.
- Sale price disclosure
- Non-disclosure state; sale prices come to the appraiser through confidential sales validation questionnaires and are not public record.
The Kansas calendar
Kansas runs two parallel appeal tracks; you may use one or the other for a given year, not both.
- Jan 1Date of value.
- Mar 1Real estate valuation notices mailed.
- Mar 15Personal property renditions due.
- +30 daysEqualization appeal due 30 days after the notice mailing date.
- Mar–MayInformal meetings with the county appraiser; written decisions issued (by May 20 for real estate).
- +30 daysBOTA appeal due 30 days after the informal decision is mailed.
- Jun 1County appraiser certifies values to the county clerk.
- Aug 25Local budgets certified; mill levies set.
- Dec 20Taxes due (full or first half). Payment-under-protest deadline.
- May 10Second half due.
How an appeal moves
Because the county carries the burden of proof, a well-documented appeal starts from a stronger position in Kansas than almost anywhere else we work — provided the income and expense information is on the table in time.
Equalization appeal
File within 30 days of the March notice. The appraiser schedules an informal meeting within 15 days of receiving the form and must send a written decision afterwards.
Informal meeting
Present your evidence. For leased commercial property, deliver complete income and expense statements for the prior three years within 30 days of the meeting to keep the burden of proof on the county.
Board of Tax Appeals
Appeal within 30 days of the decision. Small Claims is a one-officer hearing for property under $3 million; the Regular Division is a formal three-member board with filing fees.
District court
Either party may seek judicial review of a BOTA order in district court, with a trial de novo available for valuation disputes. K.S.A. 74-2426
Laws worth knowing
Classification amendment
Kansas Constitution Art. 11 §1 (1986, amended 1992). All property is appraised at fair market value (agricultural land at use value) and assessed at the percentage for its class. Classification — whether a building is “residential” at 11.5% or “commercial” at 25% — is often worth more than the value argument.
No presumption of correctness
K.S.A. 79-1609 and 79-2005 place the burden of proof on the county appraiser in both equalization and protest appeals, and forbid any presumption that the county’s value is correct. The exception: on leased commercial and industrial property the burden shifts to the owner unless three years of complete income and expense statements are provided, or a January 1 appraisal is submitted.
Payment under protest
K.S.A. 79-2005. A second route to the same appeal. File with the county treasurer at the time of payment, no later than December 20 (January 31 if paid from escrow). The same informal meeting, BOTA and court steps follow. Not available if an equalization appeal was already filed for that year.
Machinery and equipment exemption
K.S.A. 79-223. Commercial and industrial machinery and equipment acquired after June 30, 2006 (or with a retail cost of $1,500 or less) is exempt. Renditions still have to be filed for what remains taxable.
Sales validation questionnaires
K.S.A. 79-1437c–f. A questionnaire accompanies every deed; the information is confidential and may be used by the appraiser but is not open to the public. This is what makes Kansas a non-disclosure state in practice.
Interest on refunds
When a protest or appeal succeeds, the county refunds the overpayment with interest from the date paid. K.S.A. 79-2005(l)
Official resources
Kansas Department of Revenue — Property Valuation Division (appeal guides) · Kansas Board of Tax Appeals · K.S.A. Chapter 79
This page is general information about Kansas property tax procedure, not legal advice. Deadlines and ratios change; confirm the current year’s dates with the county or with us before relying on them.
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