Property Taxes – Real Estate
In Kansas, real estate property is assessed on January 1st of each year for all land and improvements located in the county. The county appraiser values the property and the county clerk sets the tax levy and computes the tax amount due. The county treasurer mails out tax statements to the owner of record on or after November 1st of each year and is responsible for collecting the taxes due, including any special assessments and fees. For real estate property, the first half taxes are due without penalty on or before December 20th of each year. The second half taxes are due by the following May 10th. If not paid by the due dates, an interest penalty must be added at the rate of 11% per year until paid.
Personal property includes mobile homes, boats, motors, trailers, motorized carts and trucks over 12,000 pounds in weight. It also includes business machinery and equipment, oil and gas leases and royalty interests, plus state assessed property on utilities, railroads, pipelines, etc. On or after November 1st each year, the county treasurer mails out tax statements to the current owners of record. For personal property taxes, the first half is due by December 20th of each year. If not paid on time, then the full amount becomes due and an interest penalty is assessed. If paid timely, the second half tax is due by the following May 10th.
All residents of Reno County must file an annual intangibles tax return with the state of Kansas reporting all interest and dividends they received in the previous year. The state returns this information to the county each year, a tax is computed and the treasurer mails out a statement to the taxpayer on of after November 1st. The tax, which varies in amount depending upon the residence of the taxpayer is due in full or half on or before December 20th with the second half due the following May 10th. Failure to pay the tax by the due dates will result in the full tax becoming due with an interest penalty assessed.
For taxpayers who have not previously appealed the value of their property, a tax protest form can be turned in at the time they pay their taxes. The county treasurer can provide you with a prescribed form to be completed and returned to their office on or before December 20th of each year. For taxpayers who have a mortgage or escrow company pay their taxes, the time to file a protest is extended until January 31st. After receiving the protest form, the county appraiser will be notified and a hearing will be scheduled.
If personal property or intangible taxes are not paid in full or half by December 20th the full amount of the tax becomes due. If not paid by the 15th of February a tax warrant is issued to the county sheriff’s office for collection. The same procedure occurs on August 15th of each year for the unpaid second half taxes due. In addition, failure to pay these taxes will result in refusal to process vehicle applications until the delinquent taxes are paid. Eventually, in October a newspaper publication list of all unpaid personal taxes is required and a judgement lien must be filed each November in Reno County District Court.
Under Kansas law, all unpaid real estate taxes commences a two year (vacant lots and commercial property) or three year (residential property) on the 1st Tuesday of each September to pay delinquent taxes. Failure to redeem the property within this time period, will result in tax foreclosure and the sale of the property at auction. For Reno County, such sales usually occur in the fall of each year. For more information regarding such properties, please contact the treasurer’s office.