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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:

  • Real property used for residential purposes including multifamily residential real property and real property necessary to accommodate a residential community of mobile or manufactured homes including the real property upon which such homes are located...11 1/2%
  • * Land devoted to agricultural use which shall be valued upon the basis of its agricultural income or agricultural productivity pursuant to section 12 of article 11 of the constitution...30%
  • Vacant Lots...12%
  • Real property which is owned and operated by a not-for profit organization not subject to federal income taxation pursuant to section 501 of the federal internal revenue code, and which is included in this subclass by law...12%
  • ** Public utility real property, except railroad real property which shall be assessed at the average rate that all other commercial and industrial property is assessed...33%
  • Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use...25%
  • All other urban and rural real property not otherwise specifically subclassified...30%

Notes:

*Procedures used to determine appraised values for land devoted to agricultural use are beyond the scope of this publication.

**Public utility and railroad property is state-assessed and beyond the scope of this publication. Information in this publication does not apply to state assessed property.