- Assessor site
- https://www.kscaa.net/county-appraisers-2/county-appraisers/ ↗
- Search by
- office contact via the Kansas County Appraisers Association directory; data via the PVD portal
- Reassessment cycle
- 105 county APPRAISERS (Kansas says 'appraiser', not assessor), each appointed by the county commissioners and certified; the Property Valuation Division (PVD) prescribes methods and assesses utilities/railroads/pipelines centrally. FAIR MARKET VALUE as of JANUARY 1, all real property REVALUED ANNUALLY (6-year physical-inspection cycle), then CONSTITUTIONAL SUBCLASS RATES (Art. 11 §1): residential 11.5% / commercial-industrial real 25% / agricultural land 30% of USE value / utility real 33% / vacant and not-for-profit 12% / other 30%.
- Reassessment trigger
- Every January 1 (annual revaluation). A Notice of Value is mailed ~March 1 and starts the 30-day appeal clock.
- Personal & intangible property
- Tangible personal property is self-reported on renditions mailed each January — commercial machinery & equipment 25% (M&E acquired after June 30, 2006 is EXEMPT — K.S.A. 79-223 — so the 25% rate reaches only pre-July-2006 holdings), motor vehicles 20% (separate statewide method), 'other' 30% (prorated since 2023); oil/gas/mineral leaseholds file their own renditions. Watercraft became exempt Jan 1, 2026.
- CRE forecasting note
- Model 25% commercial real against 11.5% residential — commercial is assessed at more than double per dollar, and ag land rides USE value at 30%. The evidence rule is a real lever: NO PRESUMPTION OF CORRECTNESS — the county must substantiate value, and a clean January-1 appraisal both flips the burden and caps the BOARD OF TAX APPEALS from raising your number (leased commercial/industrial flips to the taxpayer absent a 3-year income statement). Diarize March 1 notice, 30 days to appeal, BOTA Small Claims (mandatory for homes). Utilities/railroads/pipelines are PVD's central 33% assessment. First-half taxes due Dec 20, second-half May 10.
- Residential note
- Homes are assessed at 11.5% of fair market value — the lowest subclass — and the first $75,000 of appraised value is exempt from the statewide school general levy (SB 1, 2024), which is why your home shows two assessed values. The appeal window is short and firm: the Notice of Value arrives around March 1, and you have 30 DAYS to appeal to the county appraiser (an informal meeting is required first). For a single-family home you MUST go through the BOTA Small Claims Division before the full Board. Helpfully, the county has to prove its value — there's no presumption it's right — and a January-1 appraisal you commission shifts the burden and stops the Board from raising your value. Alternatively you can pay under protest by December 20.
SPLIT RATE — The Kansas constitution sets seven subclasses at different assessment percentages: residential 11.5%, commercial/industrial real 25%, agricultural land 30% of USE value (productivity, not market), utility real 33%, with vacant and not-for-profit at 12% and other at 30% — commercial real is assessed at more than double residential, and ag rides use-value.
APPEAL DEADLINE — Appeal the Notice of Value within 30 DAYS of its ~March 1 mailing; the informal appraiser meeting is a CONDITION PRECEDENT; then BOTA Small Claims within 30 days — MANDATORY for single-family homes before the full Board of Tax Appeals. Payment Under Protest (by December 20) is a separate, mutually exclusive track.
DISCLOSURE ASYMMETRY — Unusually taxpayer-favorable: NO PRESUMPTION OF CORRECTNESS — the county appraiser must produce evidence to substantiate value, and a taxpayer's January-1 fee appraisal shifts the burden and bars BOTA from raising the value above the county's own number. (Leased commercial/industrial flips the burden to the taxpayer only absent a 3-year income statement.)
FILING REQUIRED RELIEF — Personal property is self-reported on renditions mailed each January; the residential $75,000 school-general-levy exemption applies to homes; oil, gas, and mineral leaseholds file their own renditions. Miss a rendition and penalties attach.
STATE ASSESSED — The Property Valuation Division assesses public-utility, railroad, and pipeline property centrally (utility real and personal at 33%) and prescribes the oil-and-gas appraisal guide — these are not the county appraiser's valuations.
Note: The Pawnee County Appraiser's office in Larned values property here at fair market value each January 1 (all real property is revalued annually), then applies the constitutional subclass rate — 11.5% residential, 25% commercial. Reach the office through the Kansas County Appraisers Association directory at the link; the state's Property Valuation Division carries county contacts and a data portal. Watch the calendar: a Notice of Value around March 1, then 30 DAYS to appeal to the appraiser (an informal meeting comes first), and for a home the BOTA Small Claims Division before the full Board of Tax Appeals. Kansas puts the burden on the county to prove its value. First-half taxes are due December 20.
Primary sources: Kansas Const. Art. 11 §1; KS Dept of Revenue PVD (annual revaluation, central utility assessment, KCAA routing, Payment Under Protest Dec 20); Johnson/Douglas/Finney appraiser pages; PVD appeal guides (condition-precedent informal meeting, no presumption of correctness, Jan-1 appraisal burden shift, BOTA Small Claims); 2026 Personal Property Summary (subclass rates, watercraft exempt K.S.A. 79-5501); K.S.A. 79-1448/1460/1609 (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.