County Appraiser

The Kiowa County Appraiser’s Office discovers, lists, and values all property in Kiowa County for the basis of generating property tax revenues.  These revenues pay for local services such as schools, roads, fire protection, police protection, recreational facilities and many other things.  The Appraiser is bound by state law when fulfilling these responsibilities, with the goal of  equalizing property values to allow for the fair and equitable disbursement of tax money for many services.

2023 Market Study Analysis

The 2023 Market Study Analysis has been completed.  The summary of the analysis can be found below.

2023 Market Study Analysis

Staff

Appraiser
D.J. McMurry

Office Professional
Kristy Zenger

Andrea Taylor

Michelle Moore

Contact

620-723-3301 (Phone)
620-723-3302 (Fax)

Office Hours

Normal Business hours are 8:00 A.M. – 5:00 P.M., Monday-Friday.

The Appraiser’s Office is located in the Northeast corner of the main floor of the Kiowa County Courthouse.

Appeals Process

Considering Appeals

If you think the appraised value of your property is more than you would reasonably get if you sold your home, you should consider an appeal. Remember the appraiser is required to value all property at fair market value. The appraiser staff can help you review and verify data on your property. Reviewing real estate advertisements or visiting with real estate professional can also provide helpful information about market conditions.

Filing an Appeal

The appraiser’s office tries to make the filing process as simple as possible. The appeal instructions are on the back on the Annual notice of Value. You can also request a telephone hearing. By law, you must file your appeal within 30 days of the date the valuation was mailed to you. Forms can be obtained from the County Appraiser’s Office or via email.

After You Appeal

The first level of an appeal is the informal hearing. You are notified at least 10 days in advance of the date of the hearing. Once you start this appeal, be sure to pursue it to your satisfactions. If you drop it, you can not appeal later on the same property in the same tax year.

The informal hearing is a meeting with an appraiser that lasts about 20 minutes. You can designate someone to represent you, if you wish, by filing a Declaration of Representation.

Preparing an Appeal

The appraisers have the burden of proof and will provide documentation showing why they believe the valuation is correct. However, it is also important for you as a homeowner to prepare specific reasons and documentation showing why you feel the property is not appraised at fair market value.

For example, you might want to bring:

• Any recent appraisals or sales contracts
• Copies of surveys or other pertinent data
• Copies of recent estimates for repairs
• Data on recent sales in your area for properties similar to your own
• Photographs of any structural damages

Appraisal of Real Estate & Personal Property

Personal Property Definitions & Examples

A key characteristic of personal property is the ability to move it without damage either to itself or to the real estate to which it is attached. Personal property becomes real property only if it is affixed in such a way that it loses its original physical character and cannot practically be restored to its original condition if moved.

Personal property may be leased, loaned, rented, consigned, or owned. The basic categories are business personal property and individual personal property and include items such as:

*Aircraft                                  *Furniture                         *Office equipment

*Boats                                      *Machinery                       *Plant equipment

*Fixtures                                 *Mobile homes                 *Recreational vehicles

Listing Personal Property

According to Kansas statute, the regulations on who must list personal property include:

• KSA 79-303 – Every person, association, company, or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment.
• KSA 79-301 – All tangible personal property subject to taxation shall be listed and assessed as of the first day of January of each year in the name of the owner thereof.

Filing a Rendition

It is your responsibility to file this information with the County Appraiser’s office. If you own any tangible personal property with the intent to establish and/or operate a business (including home-based business), or if you own any recreational property or vehicles not taxed at the time of registration or mobile homes not on a permanent foundation, you must file a rendition.

The Rendition Form is available at the County Appraiser’s office.

Kansas Statutes

Kansas Statutes

http://www.kslegislature.org

KSA 79-301 Article 1.–PROPERTY SUBJECT TO TAXATION

79-102 Words and phrases.

79-201 Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans’ organization or charitable purposes; parsonages; community service organizations providing humanitarian services; electric generating property using renewable technology; landfill gas and production property.

KSA 79-301.– LISTING PROPERTY FOR TAXATION

79-301 Personal property to be listed and assessed

79-303 Who to list property

79-304 Place of listing of certain property for taxation purposes

79-306 Listing of tangible personal property for taxation; time of filing; certification by preparer

79-306e Valuation of vessels, proration

79-309 Time of listing valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.

79-329 Oil and gas property as personalty

79-330 Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5

79-336 Owner; lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms

79-338 Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions

79-339 Same; failure to notify, class C misdemeanor

79-340 Mobile and manufactured homes as personal property; exception

KSA 79-1411b Article 14.–PROPETY VALUATION, EQUALIZING ASSESSMENTS, APPRAIERS AND ASSESSMENT OF PROPERY

79-1411b County separate assessment district, appraiser to list and appraise property, appointment of employees; education requirements

79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution

79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty

79-1727a Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure

79-1439 Appraisal of real and tangible personal property; adjustments in classification or valuations by hearing officers or panels

79-1460 Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of real property; amendment of appraisal rolls by county appraiser; guide to the property tax appeals process

79-1461 Investigation of property when no statement filed; listing by appraiser and notice to taxpayer. assistance of county attorney

79-1462 Same; refusal to give evidence; penalty

79-1463 Notice of violations to county attorney

79-1466 Transmission of completed real property appraisals to county clerk, when; contents

79-1467 Transmission of completed personal property appraisals to county clerk, when; contents

KSA 79-2001 Artoc;e20.–COLLECTION AND CANCELLATION OF TAXES

79-2001 Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements

79-2004 Time for payment of real estate taxes; interest, when; distribution of interest to city, when

79-2004a Time for payment of personal property taxes; interest, when

Property Appraisal

What It Means

An appraisal is the method established by Kansas statute to determine a property owner’s share of the taxes that support schools, roads, health and human service programs, parks, and police and fire protection. The county appraiser is responsible for listing and valuing property in a uniform and equal manner,

The state closely monitors counties for their accuracy in valuing property. Kiowa County has been found to be in compliance with the state requirements.

Remember, the appraiser’s office does not set taxes. The amount of taxes you pay depends on the budgets set by your governing bodies, such as state, county, cities and schools.

Appraisal Process

Someone from the county appraiser’s office is required to visit your property at least once every six years. The appraiser will:

1. Interview the property owner, if able
2. Inspect the property exterior
3. Look for changes, such as a room addition or the construction of a deck
4. Verify the dimensions
5. Determine the property’s structural damage and general concern
6. Check to see if any improvements have been removed

Back in the office, the appraiser uses computer-generated data to analyze the property based upon its age, size, style of construction, and replacement costs. Sales data is also reviewed and analyzed.

Notifications

The county appraiser mails notices of appraised values on the first of March each year. You will receive an Annual Notice of Value form that provides the current years and previous year’s history of your property’s valuation.

Tax Calendar for Personal Property

Value Notice Information

The county appraiser’s office mails a Notice of Appraised Value to all personal property owners in Kiowa County notifying them of the appraised value of their personal property as of January 1. The value notice identifies the property, classification of property (Individual or commercial personal property), the appraised value, and the assessed value for the current year and prior year. It also includes instructions on how to appeal the appraisal.

Appraised property values are determined from the accurate listings provided by the owner earlier in the year.

Important Dates

Date                                                 Actions

January 1  ——Renditions mailed to commercial property owners who are registered with the appraisers office

March 15——–Renditions due back to county appraiser

April 1———–Oil and gas renditions due back to county appraiser

May 1———–Notices of Value for Personnel Property mailed to property owners indicating current year appraised value

May 15———-Deadline to appeal Personal Property values of current year

June 15———-Appraiser certifies appraisal roll to County Clerk

 After November 1-Tax bills mailed to property owners

December 20—-Tax bills due

Penalty Schedule

The following penalties are as required by KSA 79-1422 and 1427a. The oil and gas penalty schedule is moved forward 15 days from each component of the schedule.

Date Filed                                                                                   Penalty Amount

March 16 – April 15                                                                                         5%

April 16 – May 15                                                                                            10%

May 16 – June 15                                                                                             15%

June 16 – July 15                                                                                              20%

July 16 – March 14                                                                                           25%

After March 15 of the following year                                                           50%