Kansas

Property Classification:

In Kansas, taxable property is divided into two classes: (Sec. 79-102, K.S.A.)

(1) real property and

(2) tangible personal property

Real property is further subdivided into seven types:

(a) residential,

(b) agricultural,

(c) vacant lots,

(d) real property owned by nonprofit organizations,

(e) public utility property,

(f) commercial and industrial, and

(g) other not specifically classified

"Forest growth" is considered an "agricultural use" and such land is appraised accordingly. (Sec. 79-1476, K.S.A.).

Agricultural use - shall mean and include land, regardless of whether it is located in the unincorporated area of the county or within the corporate limits of a city, which is devoted to the production of plants, animals or horticultural products, including but not limited to: Forages; grains and feed crops; dairy animals and dairy products; poultry and poultry products; beef cattle, sheep, swine and horses; bees and apiary products; trees and forest products; fruits, nuts and berries; vegetables; nursery, floral, ornamental and greenhouse products.

Land devoted to recreational uses is not considered an "agricultural use" even though such properties may produce or maintain some of those plants or animals listed in the foregoing definition.

Valuation and Assessment: (Sec. 79-1476, K.S.A.)

Valuations for each parcel of land devoted to "agricultural use" will be based on the agricultural income or productivity attributable to the land in its current usage (use value) under a degree of management reflecting median production levels.

Productivity of land devoted to agricultural use shall be determined for all land classes within each county or homogeneous region based on an average of the eight calendar years immediately preceding the calendar year which immediately precedes the year of valuation, at a degree of management reflecting median production levels. The director of property valuation shall determine median production levels based on information available from state and federal crop and livestock reporting services, the soil conservation service, and any other sources of data that the director considers appropriate.

The Director of the division of property valuation makes a determination of agricultural land values annually. Local assessors are responsible for listing each property's correct current usage and acreage.

Land devoted to "agricultural use" valued under the provisions of K.S.A. 79-1476 is assessed at 30% of its appraised value. To determine the property tax liability, the assessed value is multiplied by the mill rate for your particular county. (Sec. 79-1439, K.S.A.)

Basic Formula: Tax Liability = "use value" x 30% x mill rate

Recoupment of Tax: (Sec. 79-1439b, K.S.A.)

The state of Kansas does not have a severance or yield tax on timber or timber products.

• Kansas Department of Revenue Division of Property Valuation. 2017. To commonly asked questions about agricultural land value in Kansas.

• Kansas Department of Revenue Division of Property Valuation. 2002. Director's report on Kansas agricultural land valuation. https://www.ksrevenue.org/pdf/directorsreport.pdf