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Understanding Property Taxes
Introduction:
The assessment process is the basis for generating property tax revenues
that pay for schools, roads, fire protection, police protection, recreational
facilities, and other local services.
County Appraiser:
The County Appraiser is responsible for discovering, listing, and valuing
all property within Haskell County and must follow state laws when meeting
these responsibilities. Each year the Appraiser must review recent real
estate sales and consider local economic conditions in order to maintain
the most current value of the property in the county. The Appraiser's
goal is equalization of property values. This causes the taxes that pay
for many community services to be distributed fairly and equitably between
property owners.
The Taxpayer:
As a property owner and taxpayer, you have specific rights and responsibilities
in the assessment process. You have the right to examine the Appraiser's
property records and verify that the property you own is listed and described
correctly on the tax records. If you disagree with your property value,
you may file an appeal with the County Appraiser. You have the responsibility
to provide accurate information to the Appraiser about property you own
and to attend and participate in budget hearings held by school, county,
cities, and special districts which levy taxes on your property.
Exemptions:
Some organizations' and individuals' properties are exempt from property
taxes, such as churches, farmers' grain storage, and some taxing entities.
The Application for Tax Exemption is available on this page or from the
Appraiser's office.
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Change of Valuation Notice
Each year, on or before March
1, the County Appraiser is required to send you a change of valuation
notice. This notice describes the property you own, gives the actual values
for both the prior and current year, and will provide you an opportunity
to present your objection to the Appraiser. When you receive a change
of value notice, study it carefully. The value shown on the notice will
affect the amount of taxes you will pay the following December. The deadlines
for appeal are set by Kansas law and are enforced. If you feel the value
the Appraiser has placed on your property is incorrect, you may wish to
inspect the Appraiser's records on your property. If you choose to file
an appeal, you will want to provide information and documentation to support
your estimate of value. Information such as a recent independent appraisal,
recent sales of similar homes in your neighborhood, similar homes that
are currently on the market, and written estimated from real estate professionals
will all lend support and credibility to your opinion of value.
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The Appraisal
Process
The appraisal process involves
setting standards for fair and equitable values, discovering and listing
information about properties, and determining property values. It also
involves analyzing the values to ensure that they meet the standards of
fair assessment, and certifying the total valuation of the County to the
County Clerk.
Information Collection:
The first step in the appraisal process is
to gather information on ownership, location, type of use, sales, building
measurement, construction type, construction costs, and rental income.
Primary sources for this information
are real property deeds, subdivision maps, building permits, local building
contractors, and office personnel who conduct on-site inspections to gather
land and building characteristics. This information is stored by the County
Appraiser, updated, and maintained for current and future use in the assessment
process.
Appraisal - Estimating
Value
An estimate of value is accomplished by an appraisal.
The County Appraiser is required to equitably value all property in the
county according to current Kansas law. The actual value assigned to residential
properties is based on market value as of January 1 of the current year.
To determine the market value, the Appraiser studies sales of properties
that occurred during the three previous years. Those sales indicate the
market conditions in various parts of Haskell County and the market value
of specific types of properties. For most nonresidential properties, comparable
sales information, construction costs, depreciation, and the income approach
to value are considered.
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For State appraisal information see the site below:
Kansas Division
of Property Valuation
Changes Affecting Property Values
A property's value may alter
over time due to physical changes such as an addition or a garage, family
room, bedroom, or extensive remodeling and modernization. also, property
values may fluctuate due to the local economy. The economy of the entire
community may affect the market value of your property negatively or positively.
Changes made to maintain your
property's current value such as painting your home, replacing the roof,
replacing the hot water heater, or making repairs would not necessarily
increase the value of the property. However, if these tasks were not performed,
the condition of the home would deteriorate, which would cause the market
value to decrease.
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Property Tax Calendar
(not all inclusive) |
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Jan. 1
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The
Appraiser shall classify all taxable and exempt real and personal
property (K.S.A. 79-1459(e)). All tangible personal property, including
oil and gas, subject to taxation, shall be listed and assessed. (K.S.A.
79-301) |
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March 1
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Deadline
for County Appraiser to give taxpayer notice of classification and
valuation of real property. (K.S.A. (1995 Supp.) 79-1460) |
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March 15
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Deadline
for listing of all tangible personal property by owner or authorized
agent. (K.S.A. (1995 Supp.) 79-306) |
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April 1
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Deadline
for the listing of oil and gas properties signed by owner or authorized
agent. (K.S.A. (1995 Supp.) 79-332a) |
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30 days from mailing
of notice
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Deadline
for taxpayers to appeal notice of classification or valuation of real
property.
Form for Appeal available here.
(K.S.A. (1995 Supp.) 79-1448) |
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May 1
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Deadline
for County Appraiser to give taxpayer notice of classification and
valuation of personal property (including oil and gas). (K.S.A. (1995
Supp. 79-1460) |
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May 15
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Deadline
for taxpayer to appeal notice of classification and valuation of personal
property
(including oil and gas).
Form for Appeal available here.
(K.S.A. (1995 Supp.) 79-1448) |
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Dec. 15 or before
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County
Treasurer mails to taxpayer, as shown by rolls, a tax statement which
indicates tax due and other information required by statute. (K.S.A.
(1995 Supp.) 79-2001) |
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Dec. 20 or before
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Full or first half taxes must be paid
to avoid penalty (K.S.A. (1995 Supp.) 79-2004, real estate and (1995
Supp.) 79-2004a, personal property)
Payment under protest may be filed
provided no prior appeal was commenced pursuant to K.S.A. (1995
Supp.) 79-1448. (K.S.A. (1995 Supp.) 79-2005) Contact the County
Treasurer's or Appraiser's offices for details. The Tax
Protest Form is available here.
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May 10 of the following
year
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Second half taxes must be paid to
avoid penalty. (K.S.A. (1995 Supp.) 79-2004, real property and (1995
Supp.) 79-2004a, personal property)
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Assessment Calendar
The County Appraiser operates on a timetable established by law. Some
of the important dates are: |
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Jan 1.
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The
assessment date - Properties within the county are valued on the basis
of their statutes as of this date. Buildings that are partially completed
will be valued on their percentage of completion as of this date. |
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March 1
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The
County Appraiser mails a change of value notice to all real property
owners. |
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March 15
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Taxpayers
who own taxable personal property must file a personal property declaration
by this date. |
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30 days from mailing
of notice
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Real
Property Appeal Period - If you disagree with your property value,
you have the right to file an appeal at this time.
Appeal Form is available here.
These hearings are concluded on May 15. The County Appraiser must
send the property owner a decision by May 20. |
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May 1
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The
County Appraiser mails a change of value notice to taxable personal
property owners. |
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May 2 through May 15
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Personal
property appeal period-
If you disagree with your appeal value, you have the right to file
an appeal during this time.
Appeal Form is available here. |
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June 15
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The
County Appraiser certifies the real estate and personal property value
of the County to the County Clerk. |
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July 1
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If
not satisfied with the County Appraiser's decision, the taxpayer will
have a hearing with the Hearing Officer on or before this date. |
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November
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The
County Treasurer mails the tax bill. |
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