|
 |
Appraiser, Thomas
O. Scott
Deputy Appraiser, Lonnie Holmes
| Physical Address |
208 Harper |
| Mailing Address |
P.O. Box 240 |
| Phone Numbers |
Office: 620.376.4057 |
| Office Hours | 9:00 a.m.
- 12:30 p.m. MST 1:30 p.m. - 5:00 p.m. MST |
| gl.county.appraiser@wan.kdor.state.ks.us |
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
/
Personal Property Assesments List / 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
gl_county_appraiser@wan.kdor.state.ks.us
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 Greeley 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 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
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 five (5) previous years.
Those sales indicate the market conditions in various parts of Greeley
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.
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 could cause the market value to decrease.
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 purposes is 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 |
The following is a list of Personal Property that will need to be assessed:
| * Golf Carts |
| * Mobile Homes |
| * Travel & Camping Trailers (until tagged through Treasurer's Dept.) |
| * Truck Campers & Toppers |
| * Boats Motors & Trailers |
| * Mopeds, Motorcycles, Sidecars & Dune Buggies |
| * Snowmobiles & Snowmobile Trailers |
| * ATV's - 3 and 4 Wheelers & Trailers |
| * Jet Ski/Wet Bike Vehicles & Trailers |
| * Vehicles tagged with 12M tags and larger |
| * Non-Highway Vehicles (auto, truck, pickup, motorcycles) |
| * Vehicles no longer tagged but owner has title |
| * Homemade Trailers |
| * Airplanes that are not state exempt |
| * Commercial Equipment |
| * Industrial Equipment |
|
When filing personal property, the followling
information is needed:
|
|
Type (Brand or Model), Whether New or Used,
Date of Purchase, and Price Paid
|
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THE DEADLINE FOR FILING PERSONAL PROPERTY IS
MARCH 15TH.
|
|
Penalties will be assessed for late filing as
listed below:
|
|
Late Filing Penalties - 5% each month - up to
a maximum of 25%
|
|
Failure to File - 50% Penalty
|
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Forms
Available |
| Property
Tax Calendar (not all inclusive) |
|
|
Jan. 1
|
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) |
|
March 1
|
Deadline for County Appraiser to give taxpayer notice of classification and valuation of real property. (K.S.A. (1995 Supp.) 79-1460) |
|
March 15
|
Deadline for listing of all tangible personal property by owner or authorized agent. (K.S.A. (1995 Supp.) 79-306) |
|
April 1
|
Deadline for the listing of oil and gas properties signed by owner or authorized agent. (K.S.A. (1995 Supp.) 79-332a) |
|
30 days from mailing
of notice
|
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) |
|
May 1
|
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) |
|
May 15
|
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) |
|
Dec. 15 or before
|
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) |
|
Dec. 20 or before
|
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. |
|
May 10 of the
following year
|
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: |
|
|
Jan 1.
|
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. |
|
March 1
|
The County Appraiser mails a change of value notice to all real property owners. |
|
March 15
|
Taxpayers who own taxable personal property must file a personal property declaration by this date. |
|
30 days from mailing
of notice
|
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. **Appeals to the Board of Tax Appeals must be made within 30 days of county decision. |
|
May 1
|
The County Appraiser mails a change of value notice to taxable personal property owners. |
|
May 2 through May
15
|
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. |
|
June 15
|
The County Appraiser certifies the real estate and personal property value of the County to the County Clerk. |
|
November
|
The County Treasurer mails the tax bill. |
|
For
State appraisal information see the site below: |