Welcome to the
Office of the County Appraiser
Crawford County, Kansas

Michael L. Montgomery; State General Certified Real Property Appraiser.

Mission Statement:  To provide the citizens of Crawford County with appraisals and service of continually improving quality.

Important Phone Numbers:
    Office (620)724-6431
    Fax     (620)724-8171

    State Property Valuation Dept. (785)296-2365
    State Board of Tax Appeals       (785)296-2388

Appraisers Office-Location
    Crawford County Courthouse (First floor, West side)
    111 East Forest
    Girard, Kansas
    Office Hours 8:30 - 4:30, Monday - Friday

Mailing Address:
    Crawford County Appraiser's Office
    P.O. Box 217
    Girard, Kansas 66743

Tax Calendar

If a deadline falls on a weekend or legal holiday, the last day to file is automatically extended to the next business day.

 Personal Property Penalty Schedule

as required by KSA 79-1422 and 1427a

PERSONAL PROPERTY

1. What is personal property?

According to statue, personal property is every tangible thing which is the subject of ownership, not forming part or parcel of real property.


2. What personal property is taxable?

By law, all property in this state, not expressly exempt therefrom, is subject to taxation (see section V, for exemptions).


3. How is personal property classified and assessed in Kansas?

Article, 11, Section 1 of The Kansas Constitution provides that: Tangible personal property shall be classified into six subclasses and assessed uniformly by subclass at the following assessment percentages:

* The same as mobile homes considered real property.

4. Who needs to list personal property for taxation?

KSA 79-303 states "Every person, association, company, or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment."

If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property.

5. Who must sign the personal property rendition?

By law, every person, association, company or corporation required to list property must personally sign the rendition. In addition, if a tax rendition form preparer prepared the rendition, then the tax preparer must also sign and certify that the information presented therein is true and correct. (K.S.A. 79-306)

6. When and where does a taxpayer file a rendition?

K.S.A. 79-306 requires all taxable personal property to be listed, by the taxpayer, on a rendition (also referred to as a ‘statement’) and filed with the county appraiser on or before March 15^th of each year, or the next following business day, if such date falls on a day other than a regular business day. Oil and gas renditions are to be filed on or before April 1^st.

The county appraiser may extend the March 15^th deadline if the taxpayer submits a request in writing, stating just and adequate reasons for the extension, and is received by the county appraiser on or before the March 15^th due date, April 1^st for oil and gas renditions. (K.S.A. 79-1422 K.S.A. 79-332a and K.S.A. 79-1457)

7. What penalties apply to personal property?

If personal property is not listed or if a rendition is untimely filed, the county appraiser is required by law to apply any applicable penalties. These penalties are set forth in K.S.A. 79-l422 and 79-1427(a) as follows:

The county appraiser has the duty of listing and appraising all tangible personal property in the county that is owned by, held, or in the possession of a business. If a taxpayer fails or refuses to file a rendition or, if the rendition filed does not truly represent all the property, the county appraiser has the duty to investigate, identify, list and value such property in an effort to achieve uniformity and equality. (K.S.A. 79-1411(b) and K.S.A. 79-1461)

Penalty Appeal Rights:

The State Board of Tax Appeals (BOTA) has the authority to abate any penalty imposed under this section and order the refund of the abated penalty. In order to appeal a penalty the taxpayer should obtain the proper form from the county appraiser’s office, complete the form, and submit it to the county. The county would then submit the form to the State Board of Tax Appeals for consideration (BOTA). Either party may request that BOTA rehear or reconsider its decision if such request is made within 15 days from the date of BOTA’s decision.

Motorcycles, automobiles and trucks that are tagged to operate at 20,000 pounds or less on public roads are appraised for tax purposes using a formula set forth in laws. The motor vehicles approximate base wholesale price (dealer cost) when first sold to the public is used to "classify" the vehicle within a price range. The mid-point of this price range is then reduced 15% per calendar year (K.S.A. 79-1500 series). Motor vehicles operating over 20,000 pounds or non-highway motor vehicles, are appraised at market value. The market value is generally obtained using valuation publications prescribed by the state. Automobiles owned and leased for a period of time not exceeding 28 days by a car rental company have an excise rental tax imposed in lieu of a property tax (K.S.A. 79-5117).

Motor vehicles used by for hire motor carriers over the road to transport persons or property are state-assessed. Contact the Motor Carrier Section of the Kansas Division of Property Valuation for more information regarding property taxes on state-assessed motor vehicles (913) 296-2365.

9. How are recreational vehicles (RV’s) taxed?

To fall under the tax definition of an "RV" the vehicle must be, among other things, for use on a chassis and designed as living quarters for recreational, camping, vacation or travel use; have a body width not exceeding 8 ½ feet and a body length not exceeding 45 feet; an electrical system which operates above 12 volts and provisions for plumbing and heating. Please contact the county appraisers office for proper classification.

The weight of the "RV" must be what is generally accepted as its correct shipping weight. If the "RV" is a 1982 model year or newer and the county appraiser or treasurer cannot determine the shipping weight using the information authorized by the state and the law, then the vehicle owner must have the vehicle weighed at a certified scale. The county treasurer has a listing of certified scales in the county.

10. What is commercial and industrial machinery and equipment?

The term commercial and industrial machinery and equipment includes tangible personal property that is used to produce income or is depreciated or expensed for IRS purposes such as office furniture and fixtures.

The Kansas Constitution provides that commercial and industrial personal property will be appraised starting at its "retail cost when new" and depreciated straight line over a maximum of seven years. If the economic life of the machinery or equipment is less than seven years, it will be depreciated straight line over the shorter life. However, so long as the property is "being used," the appraised value shall not be less than 20% of the retail cost when new of such property. This classification of property is assessed at 25%.

"Retail cost when new" means the dollar amount an item would cost when new to a purchaser at the retail level of trade. It is not a used sale price, and it is not a wholesale or manufacturer’s cost. It is the total cost a taxpayer incurs to acquire new property and place it in operation in order to use it to produce income over a period of years in a commercial or industrial setting. The term "retail cost when new" does not include sales tax or freight and installation charges that are separate and readily discernible from the set retail price. If a taxpayer cannot determine the retail cost when new of a used item from a reliable source, the county appraiser will estimate the retail cost when new using the used sales price of the item and a formula prescribed by the state. The county appraiser will determine the economic lives of the assets listed on a rendition. Economic lives are based primarily upon IRS publication 946 class lives. Contact the county appraiser’s office for questions regarding economic lives of commercial and industrial machinery and equipment.

Commercial and industrial property should be considered as "being used" until the property’s condition and other objective evidence clearly indicate that it is no longer used and will never again be used and will never again be used in an income producing capacity. For further interpretation of what constitutes being used, contact the county appraiser’s office.

Items used exclusively for business purposes or in certain nonprofit entities are exempt from taxation if the retail cost when new of the item is $250 or less. An "item’ for purposes of the $250 exemption is generally going to be an "item" as it is reported on the rendition. However, if a line item consists of a group of like kind goods that can be used independently, the line item is actually several items. For example, "6 new chairs at $100 each" consists of 6 items qualifying for exemption. On the other hand, an asset that must be used in conjunction with other goods in order to serve its purpose is not an "item". Rather, it is only part of an "item". For example, if a taxpayer lists a "computer keyboard" as a line-item on the rendition, the line-item does not constitute an entire "item". The computer keyboard cannot serve its purpose without the remainder of the computer system; therefore, the keyboard is part of a computer system. The computer system is the item. The keyboard and its other components, even though they may be separately identified and listed, are merely parts of an item for purposes of the $250 exemption.

"Items" of commercial and industrial property with a retail cost when new of $250 or less are not required by law to be reported to the county appraiser. However, if you list all your commercial property without eliminating these exempt items from your list, the county appraiser will exempt them from taxation. In fact, your county appraiser may ask taxpayers to continue to list these exempt items for informational purposes, this does not mean these exempt items will be taxed.

The following is a list of example "items" of machinery and equipment to use as a guideline for the $250 commercial and industrial exemption:

Example "Items" of Machinery and Equipment:

Computer System (including monitor, tape drives, mouse, printer, etc.)
Phone System
Bed (mattress, box springs, frame & headboard)
Alarm System
Shelf (one free-standing shelf unit; as high/wide as used by the entity)
Kitchen pan and lid
Kitchen utensil (example: fork)
Chair
Also refer to instructions on the back of Schedule 5 of the rendition and/or contact the county appraisers office for more information.

A Guide to the Appeal Process in Kansas

What does my county appraiser do? By law, your county appraiser figures the appropriate value of your property in a uniform and equal manner. The county appraiser does not control the amount of your property taxes and the county does not receive more money by simply raising property values. The value of property in the county is used as a means of spreading the cost of providing local services.

How does the county's appraisal affect my taxes? If your property value goes up, it does not necessarily mean you will pay more taxes. Likewise, if your property value goes down or does not changes, it does not automatically mean you will pay less or the same amount of taxes.

The money needed for local services is set and budget hearings are held in August. Increases or decreases in property values do not change the amount of tax dollars needed for local public services. These services include roads, parks, fire protection, police protection, public health, and public schools among many others.

When will I be notified of the value of my property? The "notice of value" on your land and buildings should be mailed from the county appraiser by March 1, and by May 1 for personal property. If your county appraiser asks for an extension, it may be later than the above date before you get your notice of value.

What can I do if I believe the value of my home is too high? There are two ways to challenge the value of your property:

• you may appeal the "notice of value" of your property by contacting the county appraiser's office by phone or in writing within 30 days of the mailing date of the notice, or..you may fill out a "payment under protest" form with the county treasurer at the time you pay your taxes. If you paid all your taxes prior to December 20^th then the protest can be made no later than December 20^th (unless an escrow or tax service agent pays your property taxes in full, then no later than January 31^st).

You cannot appeal using both methods for the same property in the same tax year. So, if you start to appeal your "notice of value", be sure that you follow through with the appeal. You will not be allowed to "pay under protest" later.

What steps do I take to appeal the "notice of value"?

• Contact the county appraiser's office by phone or in writing within 30 days of the mailing date of the notice for real property or by May 15^th for personal property. The county will send confirmation of the time and date of the scheduled informal meeting at least ten days prior to the meeting.
  

The county appraiser will hold an informal meeting with the property owner by May 15^th and notify the owner of the county's final value by May 20^th for real property. Personal property informal meetings should be completed and final values determined by June 14^th. These dates may be extended by order of the Director of Property Valuation.

• If the property owner disagrees with the county's final value, the property owner may appeal to one of the following: Small Claims, if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land; or a Hearing Officer/Panel (HOP) if the county commissioner's elect to appoint hearing officers to hold hearings and issue orders. HOP hearings should be completed by July 1^st and orders issued by July 5^th; or if the HOP is not available in your county, you may appeal directly to the Board of Tax Appeals (BOTA) .
  

If the county has a HOP, you must appeal within 18 days from the county's final value to small claims by filing with BOTA or to the HOP by filing with the county clerk. If the county does not have a HOP, you must appeal within 30 days from the county's final value to small claims or BOTA by filing with BOTA. Appeal forms are provided by the county clerk.

• After a HOP hearing you may then appeal to small claims if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land, by filing a written request with BOTA within 30 days on a form provided by the county clerk.
  

If you or the county are dissatisfied with the results of the HOP or small claims You may appeal to the Board of Tax Appeals (BOTA) by filing a written request BOTA within 30 days on a form provided by the county clerk.

If the property owner or the county appraiser is dissatisfied with BOTA's decision, either party may request a rehearing or reconsideration within 15 days.

If the property owner or the county appraiser is dissatisfied with BOTA's decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within 30 days.

What steps do I take to file a payment under protest?

• Timely file a written payment under protest with the county treasurer on a form provided by the treasurer. The county appraiser will schedule an informal meeting with the property owner within 15 days after receiving a copy of the protest. The meeting does not have to be held within this 15 day period, just scheduled within 15 days. After the informal meeting, the county appraiser must notify the property owner of any change in value within 15 business days. A "no change" notice may be received later.
  

• If you disagree with the county's final value, you may appeal to one of the following by filing a written request with the Board of Tax Appeals within 30 days of the county's final value: small claims if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land; or directly to the Board of Tax Appeals (BOTA).
  

• After a small claims appeal you may appeal to the Board of Tax Appeals (BOTA) by filing a written request with BOTA within 30 days after notification of results of the small claim hearing. If the property owner or the county appraiser is dissatisfied with BOTA's decision, either party may request a rehearing or reconsideration within 15 days.
  

• If the property owner or the county appraiser is dissatisfied with BOTA's decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within 30 days.

What should I expect during an informal meeting? During the informal meeting, the appraiser will show how the appraised value was determined for your property. During or before the meeting, review the record on your property to be sure all the information such as age, style and size is correct. The county appraiser is interested in appraising property accurately, in a uniform and equal manner and should not be considered an adversary.

What should I bring to an informal meeting or a hearing? You will want to provide documentation that supports your request for a lower value. Owners who appeal successfully usually do so by finding comparable properties with lower market values or comparable properties that have recently sold for less than the value assigned to their property. Below are examples of documentation that may be used to support a change in market value.

• Recent sales information about property similar in condition, quality, style, age and location to the property at issue. The appraiser's office will furnish you with a comparable sales sheet for your property upon request. Allow several days for processing and mail time. The sales contract for the property if it was purchased within the last three years. Photos and contract/engineering estimates of the cost to repair any structural damage if the damage was not fully considered. A recent appraisal report of the property at issue prepared by a professional appraiser. Rent income and expense information if the property at issue is an income- producing investment (example, apartment buildings).

This documentation is not appropriate for agricultural land and commercial personal property appraisals because, by law, such property is not appraised at market value.

Can someone else attend hearings on my behalf? Someone else may attend the informal meeting or HOP hearing. However, the owner must complete a "Declaration of Representation" form provided by the county appraiser. Contact your county appraiser for more information.

• At a small claims hearing, the owner may appear personally or be represented by an attorney, CPA, certified appraiser, member of the owner's immediate family, or authorized employee by filing a "Declaration of Representation" form with BOTA.   Generally, BOTA requires that the actual property owner appear at its hearing, unless you are represented by an attorney.

What is a Kansas Board of Tax Appeals (BOTA) hearing like? BOTA members travel around the state. Both parties may present testimony and exhibits at the hearing. Generally, the property owner and the county appraiser must exchange exhibits and a list of witnesses 20 days prior to the hearing, so each side knows what to expect. BOTA will provide more specific instructions and may be contacted at (785)296-2388.

Commonly Asked Questions

• Why is property taxed in Kansas?

Your tax dollars are used by local government to provide funding for roads, parks, fire protection, police protection, health and other services. Property taxes also fund public school districts. All property tax dollars received by the state are redistributed to public school districts or to education building funds.

• What does my county appraiser do?
  

By law, your county appraiser is responsible for listing and valuing property in a uniform and equal manner. The appraiser determines the appropriate value of your property. The amount of property taxes you pay depends on the budgets set by local government, special assessments and an amount distributed to public schools.

• How does the county's appraisal affect my taxes?

If your property value goes up, it does not necessarily mean you will pay more taxes. Likewise, if your property value goes down or does not change, it does not automatically mean you will pay less or the same amount of taxes. Changes in property taxes are based in large part on how much your local government decides to spend on services each year.

• Will the value of my property change every year?

The value of your property may change each year - it depends on market conditions, improvements to your property, etc. The county appraiser continually updates sale prices and other information on property all over the county.

• What is property appraised at?

• How does my county appraiser determine market value?

The appraiser determines the age, quality, location, condition, style and size of the property. The appraiser then uses one or more of the following three methods to appraise property at "market value":

• Does the county appraiser visit my property?

State law requires your county appraiser to visually inspect 17% of all real property in the county every year and re-examine each property on a six year cycle.

• If I bought my house last year, shouldn't the value be the same as what I paid for it a year ago?

One sale by itself does not determine market value. In addition, inflation and other market conditions may effect the market value of your home as of January 1. The price you paid for your house is verified by the county appraiser and then considered along with sales of similar properties.

• When will I be notified of the value of my property?

Notices of value are sent to the owner, as recorded in the register of deeds office, on or before March 1 for real property each year. It may be later than March 1 if your county appraiser ask for an extension. Refer to the Property Tax Calendar on page 1 for more information regarding due dates.

• How can I determine if the appraisal of my home is accurate?

You can visit the county appraiser's office to review information on similar properties and verify that the information the appraiser's office has on your home is correct. If a neighbor has a similar house which recently sold, the sale price may also give you an indication of the value of your house. In addition, real estate professionals can provide information about market conditions in your area.

• What can I do if I believe the value of my property is too high?

Use one of two ways to challenge the value of your property:

• What should I expect at the informal meeting?

During the meeting, the appraiser will show how the appraised value was determined for your property. During or before the meeting, review the record on your property to be sure all the information such as age, style and size is correct. You may also want to identify and review information the appraisers office has on properties comparable to your own and sales of comparable properties. Residential owners who appeal successfully usually do so by finding comparable properties with lower market values or comparable properties that have recently sold for less than the value assigned to their property.

• How do I calculate the property taxes on my property?

Example: If the appraised value of your home is $50,000;

• What is the mill levy and how is the mill levy set?

The mill levy is the tax rate that is applied to the assessed value. In general terms, the mill levy is determined by dividing the dollars needed for local services by the taxable assessed value in the service area. An additional amount of 20 mills is then added for public schools and 1.5 mills for an education building fund. After the local government budgets are published and meetings are completed in August of each year, the county clerk computes the final mill levies for each tax unit and certifies the tax roll to the county treasurer for collection.

• Who pays for taxes due on property I sold or purchased?

Except for certain motor vehicles, property tax due on personal property is the responsibility of the owner of record January 1 of each year. For real property, if not addressed in private contract, the buyer is responsible for the property tax if the property is sold on or after January 1 and before November 1. The seller is responsible for the property tax if purchased on or after November 1 and prior to January 1. (KSA 79-1805) Private contracts between buyer and seller will often specify who pays the taxes.

• Are property taxes prorated between buyer and seller?

Property is not prorated on to the tax roll when acquired and is not prorated off the tax roll when disposed of (KSA 79-309). However, private contracts between buyers and sellers will often prorate the property tax. The only exceptions to this are for motor vehicles and when taxable property becomes exempt or exempt property becomes taxable.

• How is real property classified and assessed in Kansas?

Article 11, Section 1 of the Kansas Constitution provides that: Real property shall be classified into seven subclasses and assessed uniformly by subclass at the following assessment percentages:

Ad Valorem - According to value.

Time trend – A time trend measures the effects of inflation, deflation, and other market adjustments such as supply and demand. In the simplest terms, a time trend measures the amount of increase or decrease that occurs when a property sells and at a later date sells again when no property characteristics have changed.