Real Property

                                                     2023 Real Estate Value Notices Will Arrive Soon

In accordance with Kansas State Statutes, the Jefferson County Appraiser’s Office will be mailing out the 2023 “Change of Value Notices” on or before March 1st.

A study of the residential real estate market indicated that there is an overall inflationary trend of 12% to 15%. Most residential properties will see an increase in appraised value for 2023 to adjust for the market conditions.

A study of the Commercial Real Estate Market indicated that there is an overall inflationary trend of 10% to 15%. Most Commercial Properties will see an increase in value for 2023.

A study of vacant land sales indicated a slight increase in market land values to a slight decrease in other locations of the County. Those value changes up or down varied from 10% to 14% depending upon the location of the Market Land.

As a taxpayer you have 2 opportunities to protest your value. You may only protest one time per tax year. Your first opportunity to protest your value is when you receive your new valuation notice, usually the first week of March. You have 30 days from the date the valuation notice is mailed to appeal your value. This is the most opportune time to protest, prior to the value being generated into a tax dollar. The second opportunity to protest is in November, once the values have been generated to a tax dollar and a tax bill sent, the first half of the tax must be paid and a completed Payment Under Protest application must accompany your payment to the Treasurer’s Office.

Janet Allen, RMA

Jefferson County Appraiser


What is Real Property?

Real Property is typically land and all permanent structures affixed to it. This includes any mechanical or other features within the structure with a designed use for the safety and comfort of the occupants and all permanent land improvements.

How do I calculate Real Estate property taxes?
  1. Multiply the appraised value by the assessment rate of the property to get the assessed value
    1. Example: RR/RU Appraised value of $159,000
    2. $159,000 x .115 = $18,285 (Assessed Value)
  2. Multiply the assessed value by the “mill levy”
    1. Example: $18,285 x .146919 = $2,686.41 (Tax Value)
  3. The first $20,000 in appraised value of a residential property is exempt from the 20 mil statewide portion of the mill levy. This includes RR/RU FR/FU and personal property manufactured/mobile homes.
    1. Example: $20,000 x .115 = 2,300 x 20 mills / 1,000 = $46.00 (reduction amount)
    2. If the appraised value is less than $20,000, use the appraised value and follow the same procedures as shown above.

Assessment Rate Calculator

Class Definition Assessment Rate
RR/RU Real Property used for residential purposes including apartments, condominiums and mobile homes
11.5%
FR/FU Residents on farm homesites; agricultural land is included along with the homestead
 11.5%
AR/AU Land devoted to agricultural use
 30%
AR/AU Improvements on land devoted to agricultural use; does not include a homesite
 25%
VR/VU Vacant lots
 12%
NR/NU Real property owned and operated by not-for-profit organizations
 12%
CR/CU Real property used for commercial and industrial purposes
 25%
OR/OU
 Other rural and urban real property not meeting requirements to be classified as residential, commercial, agricultural or exempt
 30%
UL/UU Locally assessed public utility (specific use)
 33%
E Exempt 0%
For more information about Real Property, please contact the Appraiser's Office.

For information regarding the Appeals Process, please see the Appeals Process.