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 2023


January 18, 2023
Pursuant to K.S.A. 1995 SUPP. 79-1460a.


A study of the residential real estate market indicated that there
was a general upward trend in areas of residential neighborhoods
for the 2023 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.

  •  
  • - 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.