Kansas (Summary)

Last Updated: March 2020

Tax Type: Current use, classified as agricultural land.

Description: Current use based on agricultural productivity.

Law: K.S.A. § 79-1476

Objective:

Principal Forest Property Tax Incentive Program:

Program legal-common name: General property tax program (Agricultural land)

Program Requirements

Min/Max Acreage:

Min. Stocking Growth: N/A

Forest Management Plan: N/A

Duration of Enrollment: County tax assessor automatically re-enrolls eligible parcels.

Evidence of Use: N/A

Penalties for Use Change: Penalty generally not assessed.

Program Administration

State: Kansas Department of Revenue — Division of Property Valuation

County Tax Assessor and Commissioner: Local assessors determine the usage and acreage of agricultural properties.

University: N/A

Landowners: Application to county tax assessor

For a more in depth discussion of Kansas property taxes click here!