Property Tax Calendar
Real Property Deadlines
| Last Day For | Date | K.S.A. |
|---|---|---|
| County to mail valuation notices | March 1 | 79-1460 |
| Public Utility Companies to file property rendition | March 20 | 79-5a02 |
| Taxpayers to file Equalization Appeal (30 days from date county mailed notice) |
30 days | 79-1448 |
| Informal meeting with County Appraiser | May 15 | 79-1448 |
| County Appraiser to provide final determination | May 20 | 79-1448 |
| Taxpayer to file with board of tax appeals (30 days from date of informal decision) |
Date varies | 79-1609, 79-1611 |
| OR Taxpayer to file single property appraisal with county appraiser (60 days from date county mailed notice) |
60 days | 79-1496 |
| County appraiser to review/consider/send supplemental determination of value | 15 days | 79-1496 |
| County appraiser to provide single property appraisal/determination of value | 90 days | 79-1496 |
| Taxpayer to file with board of tax appeals (30 days from date of final determination of value) |
30 days | 79-1496 |
| County Appraiser to certify values to County Clerk | June 1 | 79-1466 |
| PVD to certify Public Utility values to County Clerk | June 1 | 79-5a27 |
| County Clerk certifies abstract of value to Director of Property Valuation | July 15 | 79-1604 |
Personal Property Deadlines
| Last Day For | Date | K.S.A. |
|---|---|---|
| Taxpayers to file personal property rendition | March 15 | 79-306 |
| Taxpayers to file oil and gas property rendition | April 1 | 79-332a |
| County to mail valuation notices | May 1 | 79-1460 |
| Taxpayers to file Equalization Appeal | May 15 | 79-1448 |
| Informal meeting with County Appraiser | Date varies | 79-1448 |
| County Appraiser to provide final determination | Date varies | 79-1448 |
| County Appraiser to certify values to County Clerk | June 1 | 79-1467 |
| Hearing Officer/Panel to hold hearings | July 1 | 79-1609, 79-1611 |
| Hearing Officer/Panel to issue order/decision | July 5 | 79-1609, 79-1611 |
| Taxpayer to file with board of tax appeals (30 days from date of informal decision) |
Date varies | 79-1609, 79-1611 |
| County Clerk certifies abstract of value to Director of Property Valuation | July 15 | 79-1604 |
Budget, Levy, and Tax Deadlines
| Last Day For | Date | K.S.A. |
|---|---|---|
| County Clerk to notify taxing districts of value for budget | June 15 | 79-5a27 |
| County Clerk calculates revenue neutral rate for his/her taxing jurisdictions and reports to State | June 15 | 79-2988 |
| City/County to certify to County Clerk/election officer the need for election for budget increase using mail ballot to be held on September 15 | July 1 | 25-433a |
| Notice of public hearing if revenue neutral rate exceeded (website/newspaper) | At least 10 days before public hearing | 79-2988 |
| Governing body shall notify county clerk of intent to exceed revenue neutral rate | July 20 | 79-2988 |
| Governing bodies certify budget to County Clerk (except if city/county election) | August 25 | 79-1801 |
| If governing body is exceeding revenue neutral rate, public hearing must be conducted | August 20 through September 20 | 79-2988 |
| Governing body passes resolution to exceed RNR (If applicable) | August 20 through September 20 | 79-2988 |
| City/County Budget Elections, if necessary: | ||
| At regularly scheduled election | August | 79-2925c, 25-4331 |
| Mail ballot election | September 15 | 79-2925c, 25-4331 |
| Special election called by city/county | Date varies | 79-2925c, 25-4331 |
| City/County certify budget to County Clerk if election held to increase budget | October 1 | 79-1801 |
| County Clerk certifies tax roll to County Treasurer | November 1 | 79-1803 |
| County Clerk certifies abstract of value, levy, and tax to Director of Property Valuation | November 15 | 79-1806 |
| Tax Statements sent by County Treasurer | December 15 | 79-2001 |
| Tax Payments Due - Full or first half | December 20 | 79-2004 Real 79-2004a Personal |
| Tax Payment Due - Second half | May 10 of the following year | 79-2004 Real 79-2004a Personal |