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County Appraiser

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1. How is property valued for tax purposes?

All property is valued every January on the first. Most property is valued based upon its fair market value. Exceptions are land devoted to agricultural use, whose value is based on its income or productivity, commercial and industrial machinery, and equipment valued based on a formula set fourth in Kansas laws.

For more information, contact your County Appraiser or the Kansas Division of Property at (785) 296-2365.

2. What advantage is there to appealing to the Board’s Small Claims Division?

The main two advantages are speed and convenience. The Small Claims Division must hold the hearing within 60 days and issue a decision within 30. The hearing is held in the County where the property is located or held in an adjacent County. The process is informal and confidential; all records are returned to the taxpayer at the conclusion. You may appeal to the Board of Tax Appeals if you are not satisfied with the Small Claims Division’s decision.

3. What are the Burdens of Proof on Appeal?

Small Claims Division - The County must show that its value is correct.

Board of Tax Appeals - The County must show that the value of residential or commercial property is correct. However, if commercial real property is leased, the owner must provide income / expense information (up to three years) or the County’s value is presumed to be correct.

Increases in Value - If real property increases in value from the prior year, the County must first review the record of the property’s last physical inspection and must have documentation supporting the increase. If the value increases following a year when the value was reduced by appeal, then the County Appraiser must also show substantial and compelling reasons for increasing the value.