Sherman County Appraiser

813 Broadway Ave #302
Goodland, KS 67735
(785) 890-4825

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 on what is happening in the market place.  The Appraiser reviews recent real estate sales and considers local economic conditions in order to maintain the most current value of the property in the county.  The Appraiser’s goal is to equalize property values, which will create fair distribution of the taxes that pay for many community services.

Appraisal Terms

According to value.

Land devoted to the production of plants, animals or horticultural products regardless of whether it is located in the unincorporated area of the county or within the corporate limits of a city.

The 100 percent value of property. Market value is defined as 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.

The act, process or an instance of estimating the value of property for taxation.

The date as of which the assessments for a tax year are made. In Kansas that date is January 1.

The percentage that is multiplied against the appraised value of property to arrive at the assessed value.

Appraised value times assessment percentage. The value on which money needed for local government services, special assessments and public schools is allocated among property owners.

Computer Assisted Mass Appraisal. A computerized system (ORION) designed to aid in the valuation of property.

Segregating property into two or more classes for the application of different tax rates.

Using sale prices of similar properties to the one being appraised (subject) and adjusting for the differences to arrive at an indicated value for the subject property.

This document shows the subject property and the three to five comparable sales considered to value the property in the comparable sales approach. It contains a breakdown of various physical characteristics that are used for comparison purposes. Because this document contains sales information, it is available only to those individuals identified by statute or a property owner if considering an appeal.

Land value plus the depreciated value of all improvements.

Based on the concept that current value is the present worth of future benefits. A method of deriving an indication of property value by converting anticipated benefits into value.

Comparable sales, cost, income – The detailed study of the relationship between the amount paid by the buyer of property and the various characteristics that make up the property. This set of relationships is then used to predict the most probable selling price for property not yet on the market.

A contiguous area of land within a mile section under one ownership that can be included under one property description for assessment purposes.

Every tangible item which is the subject of ownership that is not classified as real property.

This document, also called a PRC, contains all of the property characteristics for an individual parcel of property.

Land and all buildings, fixtures, improvements, etc.

The ratio of the county appraised value to the sale price or adjusted sale price. A simple indicator of appraisal accuracy.

The highest administrative body established by law to consider state and local tax issues. It is a five member board that is a completely separate entity from the local taxing jurisdiction.

The geographic area that a local governing body provides services to and has taxing authority over.

The list of all taxable property. It includes the name of the owner, the assessed value, the mill levy, the amount of taxes allocated to each taxing district and the total property tax.

A time trend measures the effects of inflation, deflation, and other market adjustments such as supply and demand. In the simplest terms, a time trend measures the amount of increase or decrease that occurs when a property sells and at a later date sells again when no property characteristics have changed.

Results of the Market Study Analysis

Sherman County Assessment Year 2022

January 11, 2022

 

Pursuant to K.S.A. 1995 SUPP. 79-1460a.

 

A study of the residential real state market indicated that there was a general upward trend in areas of residential neighborhoods for the 2022 tax year.

 

A study of the commercial real estate market indicated that there was a general upward trend in areas of commercial neighborhoods.

 

A study of the vacant real estate market indicated that there was a general upward trend.

 

Values on specific properties may not follow the general trend because of the changes in the property, corrections of descriptive information, or adjustment of value based on sales of similar properties.

The lease operator/taxpayer/tax representative is required to provide annually an Oil and Gas Rendition Form and all other information necessary to figure the valuation of the property as determined by the Kansas Director of Property Valuation.

 

Penalties will be assessed to the operator(s) for failure to file a rendition(s) on or before April 1.  Oil and Gas Renditions shall be subject to penalties for failure to provide full and complete information on the renditions, and/or failure to file renditions, and/or for late filing of renditions, pursuant to K.S.A. 79-332a.

 

Oil and Gas Guide and Rendition Forms available at http://www.ksrevenue.org/pvdoilgas.html

Per K.S.A 79-1476, an on-site physical inspection of each parcel is required at least once every six years. This is often referred to as the County Appraiser’s 17% relist. During this re-inspection the data collectors are not setting values, they are just trying to make sure the data on file is accurate and up to date. The data collectors will knock on the doors to verify the interior information with the homeowner and then review the dwelling and any improvements on the exterior. We do not do interior inspections at this time. If the homeowner is not available, they will leave a door card that we ask the owner to please fill out and return. This is to ensure that we have the most accurate data on file. Our staff can be identified by Sherman County photo identification badges and will be driving a county vehicle marked with the Sherman County Logo. 

To access the Sherman County parcel search please us the below link:

 

Parcel Search

According to statute, personal property is every tangible thing which is the subject of ownership, not forming part or parcel of real property. By law, all property in this state, not expressly exempt therefrom, is subject to taxation.  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) 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 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) 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.”

 

Personal Property to Report

  • - Trucks and pickups tagged 16,000 pounds or more.
  • - Cars, trucks, pickups, and motorcycles with expired tags or non-highway.
  • - Mopeds, 3-wheelers, snowmobiles, golf carts, and dune buggies.
  • - Travel trailers, camping trailers, and fifth-wheels that are NOT SELFCONTAINED.
  • - Flatbed and utility trailers.
  • - Mobile homes that are not considered Real Estate
  • - Boats, boat motors, boat trailers, and boat cradles.
  • - Construction equipment.
  • - Aircraft.

 

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:

(1) Mobile homes used for residential purposes . . . . . . . . . . . . . . 11.5%

(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 100 mcf or less, which shall be assessed at 25%)  . . . . . . . .. . . . . . . . . . . . . . . . . 30%

(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%

(4) All categories of motor vehicles not defined and specifically valued and taxed pursuant to law enacted prior to 1985 ( *motor vehicles valued under KSA 79-5100 series). . . . . . . . . . . .  30%

(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-linedepreciation 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%

(6) All other tangible personal property not otherwise specifically classified . . . . . . . . . . . . 30% Watercraft, any vessel requiring numbering and mechanically propelled, pursuant to KSA 32-1110, amendments thereto. And each watercraft may include one trailer which is designed to launch, retrieve, transport and store such watercraft and any nonelectric motor or motors which are necessary to operate such watercraft on the water. . . . . . . . 11.5% for 2014. . . . . . . .5% for tax year 2015 and all years after. Beyond the scope of this publication. Contact the County Appraiser’s office for more information.  Information in this publication does not apply to state-assessed property.

 

Penalties applied 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:

 

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.

If you wish to appeal the appraised value of your personal property, contact the appraiser’s office by May 15th. If the property owner is going to be represented by someone else at the informal meeting, the property owner must complete and file a ‘Declaration of Representation’ form with the appraiser’s office prior to the date of the meeting. If you do not appeal the valuation notice, you can still protest the appraised value of your property when you pay all or one-half of your taxes. By law, you cannot appeal both your valuation notice and then protest when you pay your taxes for the same property in the same year.

 

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. PERSONAL PROPERTY PAYMENT UNDER PROTEST Payment under protest forms are available at the Treasurer’s Office. The protest should state the grounds for the protest, including the portion of the assessment protested and any portion admitted to be valid. Once the taxes are paid under protest, the County Treasurer will make a copy of the form and send it to the County Appraiser. Any supporting documentation can be filed with the protest form at the Treasurer’s Office and it will be forwarded to the appraiser with the protest form. Within 15 days of receiving the notice the appraiser will contact the property owner to make an appointment for an informal hearing or conduct the hearing over the phone. It is important to remember that at the informal hearing the appraiser is only looking at the value of the property and not at the amount of taxes.

 

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

  • - 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.
  • - 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 Board of Tax Appeals (BOTA).
  • - After a small claims appeal you may appeal to the Board of Tax Appeals (BOTA) by filing a written request with BOTA within 30 days after notification of results of the small claim hearing. If the property owner or the county appraiser is dissatisfied with BOTA’s decision, either party may request a rehearing or reconsideration within 15 days.
  • - If the property owner or the county appraiser is dissatisfied with BOTA’s decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within 30 days.

According to Kansas statute, real property is land and all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells, rights and privileges appertaining thereto, except as otherwise specifically provided.  By law, all property in this state, real and personal, not expressly exempt therefrom, is subject to taxation. Article 11, Section 1 of the Kansas Constitution provides that: Real property shall be classified into seven subclasses and assessed uniformly by subclass at the following assessment percentages:

 

A) Real property used for residential purposes including multi-family residential real property and real property necessary to accommodate a residential community of mobile or manufactured homes including the real property upon which such homes are located – 11.5%

B) Land devoted to agricultural use which shall be valued upon the basis of its agricultural income or agricultural productivity pursuant to section 12 of article 11 of the constitution – 30%

C) Vacant Lots – 12%

D) Real property which is owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to section 501 of the federal income taxation pursuant to section 501 of the federal internal revenue code, and which is included in this subclass by law – 12%

E) Public utility real property, except railroad real property which shall be assessed at the average rate that all other commercial and industrial property is assessed – 33%

F) Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use – 25%

G) All other urban and rural real property not otherwise specifically sub classified – 30%

 

Note: Procedures used to determine appraised values for land devoted to agricultural use are beyond the scope of this publication. Public utility and railroad property is state assessed and beyond the scope of this publication. Information in this publication does not apply to state assessed property.

If you wish to appeal the appraised value or classification of your real property, contact the appraiser’s office within 30 days of the mailing date of the valuation notice to schedule an informal meeting. All informal meetings must be completed by May 15th. If the property owner is going to be represented by someone else at the informal meeting, the property owner must complete and file a ‘Declaration of Representation’ form with the appraiser’s office prior to the date of the meeting. Prior to setting an appeal you should consider reviewing information used in setting your value. This can be accomplished in several ways, but a visit to our office is the first step. You can find out how your property was valued and what comparable sales were considered in setting your values. When property owners do this and see a picture of the comparables and what they sold for, generally no appeal is made. By doing this first you could save yourself and the county a great deal of time and expense. If you do not appeal the valuation notice, you can still protest the appraised value or classification of your property when you pay your taxes, or by January 31st if your taxes are paid out of an escrow account or by a tax service. By law, you cannot appeal both your valuation notice and then protest when you pay your taxes for the same property in the same year.

 

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.

 

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. Below are examples of documentation that may be used to support a change in market value.

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  • - Recent sales information about property similar in condition, quality, style, age and location to the property at issue. 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. 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 (example, apartment buildings).
  • - This documentation is not appropriate for agricultural land and commercial personal property appraisals because, by law, such property is not appraised at market value.

 

Payment Under Protest

Payment under protest forms are available at the Treasurer’s Office. The protest should state the grounds for the protest, including the portion of the assessment protested and any portion admitted to be valid. Once the taxes are paid under protest, the County Treasurer will make a copy of the form and send it to the County Appraiser. Any supporting documentation can be filed with the protest form at the Treasurer’s Office and it will be forwarded to the appraiser with the protest form. Within 15 days of receiving the notice the appraiser will contact the property owner to make an appointment for an informal hearing or conduct the hearing over the phone. It is important to remember that at the informal hearing the appraiser is only looking at the value of the property and not at the amount of taxes.

 

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

  • - Timely file a written payment under protest with the county treasurer on a form provided by the treasurer. The county appraiser will contact property owner for 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.
  • - 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 Board of Tax Appeals (BOTA).
  • - After a small claims appeal you may appeal to the Board of Tax Appeals (BOTA) by filing a written request with BOTA within 30 days after notification of results of the small claim hearing. If the property owner or the county appraiser is dissatisfied with BOTA’s decision, either party may request a rehearing or reconsideration within 15 days.
  • - If the property owner or the county appraiser is dissatisfied with BOTA’s decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within 30 days.

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.

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 changes, 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.

The Mill Levy is the tax rate that is applied to the assessed value of the property when calculating the property tax. In general terms, the mill levy is computed by dividing the dollars needed for local services by the taxable assessed value in the service area. In addition, the Unified School Districts of Kansas levy 20 mills for the school general fund. Capital outlay and local option budgets are levied as necessary. 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.

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.

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.

The Board of Tax Appeals (BOTA) is a three-judge panel located in Topeka. 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. BOTA will provide more specific instructions and may be contacted at (785)296-2388.

Personal Property is generally not prorated onto the tax roll when it is acquired or off the tax roll when disposed of. The exceptions are motor vehicles, watercraft and taxable personal property that becomes exempt during the tax year, or exempt personal property that no longer qualifies for exemption.

Bret Mangan

County Attorney
813 Broadway Room 105
Goodland, KS 67735
Phone: (785) 890-4820
Fax: (785) 890-3735

PCT

For speeding and other traffic infractions, we offer programs that amend the citation to a non-moving violation.  Speeds in excess of 100 mph do not qualify. To see if you qualify or for further information, please contact the office at 785-890-4820.

Ashley Mannis

County Clerk
Telephone: 785-890-4806
Fax: 785-405-4809

In Sherman County, the county clerk serves as the county election officer, ada coordinator, drug & alcohol coordinator and freedom of information officer.

Monday – Friday
8:00am – 12:00pm
1:00pm – 5:00pm

  • - Serves as the accounting officer for the county and is responsible for the budgetary accounting for all the various funds within the county.
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  • - Sets the levies to raise the tax dollars required to fund the taxing districts and prepares the levy sheet.
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  • - Prepares tax abstracts for the County Treasurer, showing the distribution of the tax dollars to the various taxing districts and funds.
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  • - Responsible for maintaining the tax records for taxpayers in Sherman County and the ownership records of real estate and severed minerals.
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  • - Prepares the valuation and tax abstracts for the Department of Property Valuation that are submitted in July and November of each year.
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  • - Serves as secretary to the County Commissioners which includes: taking minutes of their meetings, preparing meeting agenda, research for the board as requested and handles correspondence for the board.
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  • - Designated contact person to obtain information regarding Freedom of Information. To request an Open Records Request Form, click on the Forms link above.
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  • - Designated agent for the Kansas Public Employees Retirement System (KPERS).  Includes enrolling employees in KPERS, annual reporting, death and disability.
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  • -Any and all other duties in the Statutes of the State of Kansas for the County Clerk and Election Officer.

The Accounts Payable department is responsible for paying all bills for the departments of the County and issuing purchase order numbers to the departments prior to purchasing goods or services and encumbering the funds to insure compliance with cash basis and budgetary authority.

 

For a Purchase Order # or for questions regarding Accounts Payable please call 785-890-4806.

Sherman County Budgets

 

  • Sherman County Clerk is responsible for preparing the Sherman County budget and assisting townships in preparing their budgets.
  • Verify the various taxing district's budgets (City of Goodland, City of Kanorado, USD #352) to ensure compliance and that there aren’t any levy violations.
  • File the various taxing district's budgets with the Department of Administration.

Treasurer's Office

(785)-890-4810 or email ajhall@shermancounty.org

Please be certain the tax statement covers your property. Sherman County is not responsible if taxes are paid on the wrong property.
Full year tax is owed on all Personal Property owned as of January 1. Kansas law makes no provision for pro-ration.  (Except trucks over 16,000 lbs.)

 

If taxes are not paid by the due dates, interest of 9% per annum will be added as provided by law. Make checks payable to the Sherman County Treasurer. Write the property or bill number on the check and include the appropriate stub from your tax statement showing 1st half, 2nd half or Full Payment to ensure proper credit. If you want to receive a receipt via email include your email address.

 

Pay Your taxes Online: The Kansas.gov Property Tax Payment application allows taxpayers the opportunity to make property tax payments on their desktop or mobile device. The link to pay on line is https://www.kansas.gov/propertytax/
Tax Payment Plan: Sherman County offers payment plans for future tax payments. If you would like more information about a payment plan you can contact our office by email or phone.

After December 20th and Until May 10th, the first half payment plus interest can be paid. If not paid by May 10th, the full tax plus interest must be paid. If taxes go unpaid for 3 years, the property becomes subject to tax foreclosure sale by the County. The property will be sold at auction.

After December 20th, 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 10th. Second half unpaid personal property taxes are sent to the Sheriff for collection in August.

Three Methods of Payment:

MUST HAVE REMITTANCE STUB FOR ALL FORMS OF PAYMENT

1.    Mail in Check or Money Order, made out to “Sherman County Treasurer”, with the appropriate remittance stub from your tax statement attached. There is a return included with your tax statement. To have a receipt mailed or e-mailed, please check the appropriate box on the remittance stub.
2.    Hand deliver check, money order or cash to our office. Please bring the appropriate remittance stub from your tax statement with you to the office.
3.    Pay with a Visa, MasterCard, Discover Card or e-check. There are additional fees that apply. The fee is charged by the credit card vendor and is added to the total of your tax transactions. Provide your tax ID number for proper credit.
4.    Pay Online at: https://www.kansas.gov/propertytax/. You will need your tax statement number of Tax ID.

You must file a Payment Under Protest and have a Hearing with the Appraisers Office. All changes to the Tax Bill are issued by the Sherman County Appraiser. The Treasurer’s Office receives this information and issues corrected tax bill. Reductions will be reflected on the second half payment if taxes were not paid in full. A refund will be issued if the taxes were paid in full and there is a reduction.

1. 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 you can print a form from The Kansas Board of Tax Appeals website:
 http://www.kansas.gov/cota/documents/PR%20Appeal%20to%20Co.pdf (requires acrobat reader)

2. Contact your County Treasurer’s office to request the protest forms after November 1st. Please read and follow the instructions 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.

3. Tax protest forms must be completed before sending to the Treasurer’s office on or before December 20th. If taxes are paid by an escrow agent, you have until January 31st of the following year to file your protest.

4. 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.

5. 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. Those protest forms will be mailed by the Treasurer to the State Board of Tax Appeals. No informal hearing will be held with the Appraiser in the case of illegal tax levy protests.

6. If you are successful in your appeal and your taxes are reduced and result in a refund, payment will be issued upon the Treasurer receiving a correction from the County Appraiser’s office. Please note: Should your taxes be reduced, and not result in a refund, your 2nd half taxes will be reduced by the amount of that refund.

Delinquent real estate taxes not paid within 3 years are referred to the County Attorney for foreclosure action, thus putting the property in jeopardy of being sold at auction.

 

Publication of Delinquent Real Estate Taxes
Real Estate taxes that are unpaid August 1st of the current year are published in the official county newspaper (as designated by the Board of County Commissioners) for 3 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 1st of the current tax year are published in compliance with K.S.A. 19-547 for 3 consecutive weeks in October in the official county newspaper (as designated by the Board of County Commissioners). Also, a judgment lien is filed in the Sherman County District Court.

Tax foreclosure auctions take place in the Sherman County Court House. The date is determined four to six weeks prior to the sale date and is announced through publication in the Goodland Star News or may be obtained by calling the treasurer’s office, 785-890-4810. You may also request to have an email notification sent to you when the sale dates are scheduled.

Owners, heirs and lien holders of record have the right to redeem properties through close of business the day prior to the sale date. 

 

Therefore, prospective bidders are cautioned that they cannot be sure a given property will actually be sold at auction until the specified sale date.

 

All sales are final, unless successfully challenged in court.

 

Prospective bidders should adequately acquaint themselves with the properties in which they are interested prior to the auction. Suggested inquiries might be considered in the areas of: special assessments – county clerk’s office or respective city clerks’ offices; zoning and building restrictions; respective county or city building, planning and inspection offices; plat maps – county clerk’s office; deed information – county clerk’s office or register of deeds’ office.

If a person desires to purchase a property prior to auction, that transaction is strictly between that person and the owner of record. To stop the tax foreclosure process, the full amount of taxes and interest plus court costs must be paid. The mere transfer of title, even having the deed recorded, will not stop the proceedings nor the sale. Only when all taxes and court costs are paid will the property be deleted from the sale.

 

Buyers of tax foreclosure properties are responsible for the full amount of taxes for the year of the sale, regardless of the date of sale. Buyers are responsible for all current and future special assessments on the property. Buyers are not responsible for any delinquent taxes.

 

Owners or lien holders of record can challenge sale of properties sold at a tax foreclosure auction after the sale through district court. The county may defend the sale with appointed counsel. Buyers may, at their own expense, engage their own attorney if they wish to be represented during such action. If the court should decide in favor of the plaintiff and set aside the sale of the property, the court will direct the county regarding refunding the full purchase price plus any fees paid.

 

Terms of Sale

Bidders must be registered and have a bidding number to participate in the bidding. Registration will begin approximately one hour prior to sale time. To register, a person must provide two pieces of positive identification showing name and address (with an attached photograph on one piece), provide their telephone number or other verifiable contact method, and provide their signature certifying they are not the record owner of any real estate upon which there are delinquent ad valorem or special assessment taxes. Only then will a bidding number be issued.

Successful bidders will be responsible for their bids and must not depart the auction without making payment in full for their purchase(s). If not, legal action may be taken against you to enforce your bid and you may be ineligible to bid at future sales.

Terms of payment will be announced prior to sale

According to K.S.A. 79-2804, the sheriff is required to register the deeds for properties purchased at tax foreclosure auction prior to delivering them to the buyer. Therefore, the filing fee for registration of the deed(s) will be collected from the buyer of each parcel at the time of sale.

A receipt of purchase will be given at time of payment. A sheriff’s deed will be mailed to successful bidders as soon as “confirmation of sale” is filed with the clerk of the district court and the deeds are recorded with the register of deeds office. This usually requires a waiting period of approximately 90 days after the date of sale. This waiting period allows all checks to clear and the settlement of any disputed sales (challenges) in court. The county desires to conclude the case in the most expeditious, legal manner possible. It also may take additional time for prior years’ delinquent taxes to be purged from the property record.

If a successful bidder purchases an occupied property, the purchaser is responsible for handling this instance in a considerate manner. The county is NOT RESPONSIBLE FOR EVICTION.

 

Purchasers are responsible for payment of the current full year of taxes 

(ad valorem and any “specials”) for any tax foreclosure auction during that year. The taxes are not pro-rated to sale dates. “Specials” can be added up to August 26 of each year. “Specials,” which purchasers will pay as part of that year’s taxes, may be announced at the sale, however all specials may not be listed.

The mill levy is the tax rate applied to the assessed value of taxable property. One mill raises one dollar for every  $1,000 dollars of assessed value.

 

The County Clerk computes the mill levies for each local taxing authority 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.

 

The 2021 Levies are as published and can be review in the file below. Copies of the 2021 Mill Levies on each $1,000 Tangible Assessed Valuation can be obtained from the County Clerk’s or Treasurer’s Office. To have the information emailed to you call or email the County Treasurer. 

 

For more information on mill levies, please contact the County Clerk’s office at (785) 890-4806.

Treasurer’s Office (785)-890-4810 or email ajhall@shermancounty.org.

Tax Bill Mailout

Tax Bills are Mailed during the FIRST TWO weeks in November every year.

November 1st

First Half Due

The First Half are due December 20th, or the first workday if the 20th falls on a weekend.

December 20th.

Second Half Due

The Second Half are due May 10th of the following year.

May 10th