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ANNUAL PROPERTY TAX CALENDAR

REAL PROPERTY

January 1    
The appraisal date.  K.S.A. 79-1455.  Each year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.S.A. 79-503a unless otherwise specified by law.  K.S.A. 503a “Fair market value” means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion.

March 1
Deadline for the county appraiser to notify taxpayers of the appraised value and classification of real property by mail to the taxpayer’s last known address (K.S.A. 79-1460).  It may be later than March 1 if the appraiser requests an extension to the state to complete the appraisal process.

Appeal Deadlines
Taxpayers have 30 days from the date “NOTICE OF VALUE” is mailed to contact the county appraiser office to appeal the value or classification of their property (K.S.A. 79-1448).  If you do not appeal the notice of value, you can still appeal the value or classification when you pay your taxes or by January 31st if your taxes are paid out of an escrow account by filing a “Payment Under Protest”.  You cannot appeal your notice and then pay under protest for the same property in the same tax year.

Before or by December 15
The county treasurer mails tax statements to the taxpayers which indicate the tax due and other information required by statute (K.S.A. 79-2001).

Before or by December 20
Full or first half taxes must be paid to the county treasurer in order to avoid penalties.  If you have a mortgage and escrow account on your property, your tax bill will be sent to the mortgage company and the tax will be paid out of your escrow account (K.S.A. 79-2004).  If the first half taxes are not paid by December 20th, the full amount becomes immediately due and payable and late payment interest will apply.

May 10th of the next year
The second half taxes must be paid to the county treasurer in order to avoid penalty (K.S.A. 79-2004).


PERSONAL PROPERTY

January 1
The appraisal date.  K.S.A. 79-301.  All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof.  Such listing and assessment shall be made as hereinafter provided.

January 1 or Before
Personal Property Renditions mailed. K.S.A.79-305a(b) “Personal property tax rendition form” means any list, schedule or statement required to be furnished, disclosing personal property of a taxpayer. (Check under forms for copy of a rendition).

March 15
This is the deadline for taxpayers to report all taxable personal property that they owned or that was in their possession on the assessment date of January 1, without late filing penalties being applied.  This report should be signed by owner or authorized agent of the property and submitted to the appraiser’s office (K.S.A. 306).

April 1
Deadline for taxpayers to report oil and gas properties, signed by owner or authorized agent to the county appraiser (K.S.A. 79-332a).

May 1
Deadline for the county appraiser to notify taxpayers of the value and classification of personal property, including oil and gas (K.S.A. 79-1460).

May 15
Deadline for taxpayers to appeal notice of value or classification of personal property, including oil and gas (K.S.A. 79-1448). You can appeal when you pay your taxes if you do not appeal your notice.

Before or by December 15
The county treasurer mails tax statements to the taxpayers which indicate the tax due and other information required by statute (K.S.A. 79-2001)

Before or by December 20
Full or first half taxes must be paid to the county treasurer in order to avoid penalties (K.S.A. 79-2004a).  The taxes on machinery and equipment must be timely paid to claim the 15% income tax credit.  If the first half taxes are not paid by December 20th, the full amount becomes immediately due and payable and the late payment interest will apply. 

May 10th of the next year
The second half taxes must be paid to the county treasurer in order to avoid penalty.  (K.S.A. 79-2004).