It is a tax based on value, or property tax.
Running a Business FAQ
The county voters passed a 1.0% countywide sales tax in 1994. The countywide sales tax goes to the county and cities based on formulas. The main purpose of this tax for the county was to build a new jail and health facility, and to reduce ad valorem taxes.
The county voters passed a 0.25% sales tax in 2018 for the purpose of financing the costs of providing mental health services for the county. Collection of the sales tax began April 1, 2019.
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:
By law, all property in this state, real and personal, not expressly exempt therefrom, is subject to taxation.
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 15th 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 lst.
Real Estate properties are eligible for foreclosure proceedings 2 years and 10 months after the property has been “bid over to the county”. The bid process occurs the first Tuesday in September after taxes become delinquent.
As directed by KSA 19-547, a listing of all delinquent personal property taxes will be published three consecutive weeks during the month of October.
As directed by KSA 79-2303, a listing of all delinquent real estate properties will be published three consecutive weeks during the month of August.
Any of our three locations:
- 1100 Massachusetts (8-5) M – F **
- 6th & Lawrence Avenue – Inside the Dillons (7-6) T – F
- 31st and Iowa – 2000 W. 31st St. Suite B (8-5) M – F **
** Indicates outside drop box at these two locations.
Road maps are available at the Engineering Division office at the Public Works Department, 3755 East 25th Street, Lawrence, KS 66046. The various sizes available and their prices are as follows:
- Road Map - 19" square - $5.00 + $0.46 (tax) = $5.46
- Road Map - 8.5" x 11" - $0.25 + $0.03 (tax) = $0.28
Shipping and handling charges - depends on amount ordered - minimum charge is $1.00.
Ownership maps are available at the Engineering Division office at the Public Works Department, 3755 East 25th Street, Lawrence, KS 66046. The maps were prepared by a private mapping firm using the 1997 tax roll for the source of ownership and have been copyrighted. We do not know their process for updating the map. The sizes available and their prices are as follows:
The Register of Deeds is a county official elected to a four-year term who ensures that documents are recorded properly and also maintains and preserves those records according to Kansas law. The current Register of Deeds is Kay Pesnell.
K.S.A. 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.
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. (K.S.A. 79-1805) Private contracts between buyer and seller will often specify who pays the taxes.
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 educational building funds.