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Property tax in the state of Kansas falls into three general categories. These are Real Estate, Personal Property, and State Assessed. State Assessed properties are railroads, pipelines, public utilities and common carriers.
Real Estate consists of all real property not owned by an entity that is state assessed. All real property is valued on the local level at its fair market value, with the exception of land devoted exclusively to agricultural use. Agricultural land is appraised at its use value and these values are determined by the state of Kansas. Real property is assessed at a percentage of its appraised value depending on its class. The assessment rates are as follows:
| Residential Property | 11.5% |
| Vacant Land | 12.0% |
| Agricultural Land | 30.0% |
| Agricultural Improvements | 25.0% |
| Commercial Property | 25.0% |
| All Other Property | 30.0% |
Personal Property is also appraised at its fair market value. As with real estate, it is assessed at varying rates with several types being exempt. The assessment rates are as follows:
| Merchants & Manufacturers Inventory | Exempt |
| Business & Antique Aircraft | Exempt |
| Farm Equipment | Exempt |
| Business Equipment | Exempt |
| Oil & Gas Production & Equipment (low producing wells are exempt) |
25-30% |
| Motorized Vehicles | 30% |
| Household goods | Exempt |
| All other personal property | 30% |
Calculating the amount of property tax due requires the appraised value, the assessment rate, and the tax levy that has been established for your particular taxing jurisdiction. The following example will demonstrate the tax calculation for a typical $60,000 residential dwelling.
| Market Value | $60,000 |
| Assessment Rate | 11.5 |
| Assessed Value Equation | $60,000 X .115 = $6,900 (Market Value X Assessment Rate) |
| Tax Equation | $6,900 X .1 = $690 (Assessed Value X Mill Levy) |
2007 Salina Mill Levy
| Kansas | Airport Authority |
Library | County | City | USD #305 | Extension Dist. #3 |
Total |
| 1.5 | 2.877 | 5.242 | 27.435 | 23.959 | 54.990 | 1.156 | 117.159 |
1 mill equals 1 dollar of tax per $1,000 of assessed valuation.
Salina Assessment Tangible Valuation
| 1980 | $97,437,930 |
| 1990 | $149,938,231 |
| 1999 | $269,116,350 |
| 2001 | $301,014,666 |
| 2007 | $392,728,487 |
Kansas Income Tax
| Single Individual | |||
| $ | 0 | $20,000 | 4.4% of Kansas taxable income |
| $ | 20,000 | 30,000 | $880 plus 7.50% of excess over $20,000 |
| $ | 30,000 | & up | $1,630 plus 7.75% of excess over $30,000 |
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Married Individual |
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| $ | 0 | $30,000 | 3.5% of Kansas taxable income |
| $ | 30,000 | 60,000 | $1,050 plus 6.25% of excess over $20,000 |
| $ | 60,000 | & up | $2,915 plus 6.45% of excess over $30,000 |
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Corporation: |
4% of all taxable income. |
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Kansas Sales Tax: The Kansas tax system was originally founded on a general property tax, which over the years has been supplemented by various other taxes, including an income tax and a 7.05% sales and use tax (5.3% State, 1.0% County, .75% City).
Sources: County Clerk, County Appraiser, Kansas Department of Revenue
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