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Phillips
County, Kansas
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Alan Hale
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Home |
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County Departments |
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County
Commission |
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County Information |
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Contact
Your Representatives |
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Links |
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Forms
Available
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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) |
| 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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Street Address
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Other Addresses
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Phone Numbers
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301 State St. |
E-mail: plcoappr@ruraltel.net |
(785) 543-6810
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Understanding
Property Taxes / Change
of Valuation Notice
/ Property
Tax Calendar / Assessment Calendar /
Assessment Process / Changes
Affecting Property Value /
Property Tax Calculation
/ Kansas Property Valuation Division /
Agricultural Land Use Value / Forms
Available*
*Any forms available
on this page must be read with Adobe
Acrobat Reader.
This is a free download. If you have trouble accessing any forms,
request them from the County Appraiser at
plcoappr@ruraltel.net.
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 Phillips 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.
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 here or from the Appraiser's office.
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.
The assessment 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 assessment 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 Phillips 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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of page
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 Calculation
Your property taxes are determined by multiplying the actual value times the assessment rate times the mill levy. The assessment rate on residential properties is 11.5%. The assessment rate for commercial and industrial purpose in 25%. The assessment rate is fixed by law and is the same statewide.
Sample Calculation:
Let's assume the market value of your home has been determined to
be $60,000, and the statewide residential assessment rate is 11.5%.
This would mean that the assessed value of your home would be $6,900
($60,00 times .115 = $6,900).
Let's also assume that the total mill levy is determined by the local taxing authorities of your particular taxing district. Multiply the assessed value of your property ($6,900) by the mill levy (125 mills or .125). The amount is $862.50, which is your share of the total responsibility to support the programs for which taxes are budgeted.
Assessment Ratios:
| Property Type |
Assessment |
Approach
to Value |
| Residential - includes homes, apartments, and condominiums | 11.5% | Market Value / Cost / Income |
| Commercial - real property used for commercial or industrial purposes | 25% | Market Value / Income |
| Ag Land - land used to develop agricultural use | 30% | Use Value / Income |
| Ag Imprv - improvements on land devoted to agricultural use | 25% | Market Value |
| Vacant Lots - vacant land with no improvements | 12% | Market Value |
| Non-Profit - real property owned and operated by not-for-profit organizations | 12% | Market Value |
| All Others - all other real property not elsewhere classified | 30% | Market Value |
Ag use values are used by the County Appraisers in determining agricultural land values for property tax purposes. Each agricultural tract is first separated by its actual use. The various use types are: dry cropland, irrigated cropland, tame grass, and native grass. The number of acres of each soil type in each of the various uses are then calculated. Each soil has a separate value based upon its use.
Values for each soil type
is developed upon Soil Rating for Plant Growth (SRPG). SRPG is the
system that rates the growth capability of each soil after taking
into consideration:
1. surface structure and nutrients
2. water features
3. toxicity
4. soil reaction
5. climate
6. physical profile
7. landscape.
Ag use values are set by the Property Valuation division
(PVD) and are only applied by the county. The county appraiser cannot
change the values if the use is properly listed.