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What is the Role of the Appraiser?
The assessment of property, with the exception of state appraised utility property, for the purpose of property taxes in Kansas is the responsibility of the County Appraiser. The position is created by state statutes and is filled by appointment of the Board of County Commissioners in each county. The term of the appointment is four years.
Two basic duties must be performed by each County Appraiser and his or her staff. First, all property within the county must be inventoried. The types of properties most commonly handled at the county level are real property and personal property. Real property is the land and all improvements permanently affixed to the land. Personal property consists of material assets that are not permanently affixed to land such as machinery and equipment, vehicles, boats, etc. In Kansas, gas and oil properties are treated as personal property for tax purposes.
All real property is inventoried by the county mapping department and a permanent unique parcel identification number is assigned to each parcel. To assist with the inventory process, the County Appraiser's department also develops a property description for each parcel that is solely used for tax appraisal purposes. It is sometimes different from the legal description recorded in the Register of Deeds' office. When changes occur due to the sale of a portion of a parcel, parcel combinations or through new land plottings, new parcel numbers are assigned by the county's mapping department.
For each parcel of land, the improvements, such as buildings, must be measured and described through on-site inspections by field appraisers. State statutes require that all properties be physically inspected and remeasured by an appraiser at least once in a six year period. This helps insure that all new construction and changes to existing improvements are discovered and added to the tax rolls. It also helps keep data current on the property should errors be found. The County Appraiser's office also uses building permits provided by the cities which have building codes within the county to track new construction. Under current Kansas statutes, all real property is revalued annually.
For personal property, the State of Kansas uses a self-reporting system. In January of each year the County Appraiser's office mails out personal property renditions to individual taxpayers and businesses who have had personal property in the past. If taxpayers do not receive a rendition but they have an item of personal property such as a boat that needs to be rendered, they should contact the County Appraiser's office and a rendition will be mailed to them.
The second of the appraiser's duties is to value equitably and at fair market value all property identified as of January 1 of each year. This involves first determining if the property is taxable. Unless specifically exempted by the State of Kansas or by the State Board of Tax Appeals, all tangible assets, land and buildings and personal property in the state are taxable. Once the owner of the property is identified through the inventory process, the property must then be accurately valued at its fair market value. Fair market value is the amount of money a well-informed buyer and a well-informed seller would accept for property in an open and competitive market without any outside influence.
An important thing to remember is that appraisers do not create value. People determine value by their transactions in the market place. The appraiser simply has the legal responsibility to analyze those transactions and appraise individual properties based upon what is happening in the market place.
The appraiser's office does not determine taxes, but instead determines only the market value of the property. The amount of taxes each taxpayer pays is determined by all the taxing agencies, i.e., city, county, school districts, etc. and depends on the amount of taxes needed to provide all the services the taxpayers require. The assessed value is determined by multiplying the fair market value of the property, as determined by the County Appraiser's office, by the assessment rate as outlined in the state constitution.
Baxter Springs City Council meets the 2nd and 4th Tuesday of every month at 7:00 PM
Columbus City Council meets the 1st and 3rd Monday of every month at 6:30 PM
If the Monday falls on a holiday, Columbus Council will meet on Tuesday at 6:30 PM
Galena City Council meets the 1st and 3rd Monday of every month at 6:00 PM
Roseland City Council meets the 2nd Tuesday of every month at 7:00 PM
Scammon City Council meets the 2nd Wednesday of every month at 7:00 PM
Weir City Council meets the 2nd Monday of every month at 7:00 PM
West Mineral City Council meets the 2nd Tuesday of every month at 7:00 PM
Tax Collections
Tax bills are mailed after November 1. The first half is due by December 20. If the first half is not paid by that date, it begins to accrue interest. If the first half is paid by December 20, the second half will be due by May 10 of the following year.
The second half tax bills will be mailed after April 1.
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 sale by the County and the property can 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 amounts of personal property taxes are due, plus interest. Full unpaid personal property taxes are sent to the Sheriff for collection in March. If the first half taxes are paid in December, the second half is due May 10. Second half unpaid personal property taxes are then sent to the Sheriff for collection.
Delinquent Taxes
Delinquent real estate taxes not paid within three years are subject to a tax foreclosure sale. The tax sale process is very lengthy and may take up to a year or longer. Contact County Treasurer for latest tax sale information. If date has been set, this information will be posted on county website.
Publication of Delinquent Real Estate Taxes:
Prior to current year delinquent taxes being put in the delinquent records of the Cherokee 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. 79-2301 to 79-2323a.
Publication of Delinquent Personal Property Taxes:
Personal Property taxes that are unpaid October 1 of the current tax year are published in compliance with K.S.A. 19-547 for three consecutive weeks in October in the official county newspaper (as designated by the Board of County Commissioners).
MORTGAGE COMPANY TAX PAYMENTS
If you have an escrow account for your real estate taxes with a mortgage company, the mortgage company should receive the tax statement with amounts listed on the stubs. The homeowner will receive a copy of the statement. We also ask that your mortgage company contact our office to notify us of the correct billing information for the real estate parcel.
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 the payment. If there are any questions, the mortgage company needs to call the County Treasurer's office at 620-429-3848.
Filing a property tax protest
Review the following for information about filing a protest related to your property tax assessment. For forms and additional information on your assessment, visit the Kansas court of tax appeals website.
- If you have not had a meeting 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 online here.
- 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 and submitted at time of payment to the Treasurer's office on or before December 20. If the taxes are paid by an escrow agent you have until January 31 of 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 meeting 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. No informal hearing will be held with the Appraiser in the case of illegal tax levies.
- If you are successful in your appeal you will receive a refund, if the taxes were paid in full. Otherwise, an adjustment will be made on the 2nd half of the taxes. The County Treasurer will process your change and notify you of such after the changes have been received from the County Appraiser’s and County Clerk’s offices.
Republic County
