County Courthouse

Address	E-mail Addresess	Phone Numbers	Business Hours
300 S. Ninnescah 1st Floor P.O. Box 966 Pratt, KS 67124	Office: appraiser@prattcounty.org Dept. Head: dj@prattcounty.org	Office: (620) 672-4112 FAX: (620) 672-4108	Office: Mon. - Fri. 8a.m. - 5p.m.

NEIGHBORHOOD REVITALIZATION PROGRAM APPLICATION: To apply for the Neighborhood Revitalization Program contact the County Appraiser's Office in person or call their office at 620-672-4112.

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 / 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
appraiser@prattcounty.org

Understanding Property Taxes

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 Pratt 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.

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Change of Valuation Notice

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.

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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 three previous years. Those sales indicate the market conditions in various parts of Pratt 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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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.

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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 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 Rate	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

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Forms Available You must have Adobe Acrobat Reader to be able to view and/or print these forms. To get this free download, click on the icon below. If you have trouble accessing these forms, request them from the County Appraiser at prcoappr@pratt.net Tax Protest Form Equalization Appeal to the County Appraiser Application for Tax Exemption Military Exemption top of page

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.
May10th 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)

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