Department Summary
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
| Appraisal Terms | Definitions |
|---|---|
| Ad Valorem | According to value. |
| Ag Use | 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. |
| Appraised Value (Market Value) | 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. |
| Assessment | The act, process or an instance of estimating the value of property for taxation. |
| Assessment Date | The date as of which the assessments for a tax year are made. In Kansas that date is January 1. |
| Assessment Percentage | The percentage that is multiplied against the appraised value of property to arrive at the assessed value. |
| 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. |
| CAMA | Computer Assisted Mass Appraisal. A computerized system (ORION) designed to aid in the valuation of property. |
| Classification | Segregating property into two or more classes for the application of different tax rates. |
| Comparable Sales Approach | 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. |
| Comparable Sales Sheet | 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. |
| Cost Approach | Land value plus the depreciated value of all improvements. |
| Income Approach | 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. |
| Modeling | 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. |
| Parcel | A contiguous area of land within a mile section under one ownership that can be included under one property description for assessment purposes. |
| Personal Property | Every tangible item which is the subject of ownership that is not classified as real property. |
| Property Report Card | This document, also called a PRC, contains all of the property characteristics for an individual parcel of property. |
| Real Property | Land and all buildings, fixtures, improvements, etc. |
| Sales Ratio | The ratio of the county appraised value to the sale price or adjusted sale price. A simple indicator of appraisal accuracy. |
| State Board of Appeals (BOTA) | 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. |
| Tax District | The geographic area that a local governing body provides services to and has taxing authority over. |
| Tax Roll | 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. |
| Time Trend | 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. |
Frequently Asked Questions
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.
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.
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.
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.
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.
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.
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.
- 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.
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.