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Sheet KS · 2026 rules

Kansas Property Tax Calculator

Section 79-1439 places ordinary residential real property in the 11.5% assessment category. Other uses receive different classifications, including commercial and agricultural property. An 11.5% assessment level describes the taxable-value conversion; it is not the annual property-tax rate.

Rules verified 19 primary sources Editorial policy

Estimate your 2026 Kansas bill

Approved shared exemption, bill credits and charges (optional)

The same assessed-value amount must apply to 20-mill school-finance component, Other school and local levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Use the assessing authority’s value, recorded classification and current rates. Worked examples use hypothetical rates unless labeled statutory.

Kansas · 2026 residential assessment worksheet Needs inputs
Kansas estimated annual property tax —
  • Tax — 20-mill school-finance component —
  • Tax — Other school and local levies —
  • Credits subtracted —
  • Fixed charges added —
Per month (annual ÷ 12) —
What was applied Enter the assessor’s residential full value from the assessment notice.
Assessed value after ratio and cap —
Taxable value — 20-mill school-finance component —
Taxable value — Other school and local levies —
Effective rate on market value —

What this estimate leaves out

Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.

How Kansas turns value into a tax bill

Kansas statewide rules
StepKansas ruleSource
Value Use the valuation for the assessment year shown on your notice. Exemptions, rate units and levy classifications below must match that same notice. [1]
Assessment 11.5% of assessor’s residential full value [1]
Annual limit No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy.
Exemption Residential school-finance exemption: $75,000 off assessor’s residential full value; 20-mill school-finance component.Select only if approved for this assessment year; do not deduct an amount already included in the value you enter. [4][2]
Rate 20-mill school-finance component: 20 mills everywhere in Kansas.20-mill school-finance component from the applicable taxing authority. The rate is not a Census ratio.
Rate Other school and local levies: local rate — you enter it.Other school and local levies from the applicable taxing authority. The rate is not a Census ratio.

How Kansas values, appeals, exempts and refunds residential tax

Kansas reappraises every year. The county appraiser values all real property at fair market value as of January 15, and every parcel must be physically inspected at least once every six years6. Residential property, including multi-family and bed-and-breakfast property, is assessed at 11.5% of that value1.

Valuation notices for real property must be mailed by March 17. To appeal, notify the county appraiser within 30 days of the mailing date8. No informal meeting may be held after May 15, and the appraiser’s final determination is due by May 208. Next, file with the county clerk within 18 days for a hearing officer or panel9. Single-family homes can go straight to the small claims division of the State Board of Tax Appeals instead8. A hearing-panel order can be appealed to the Board within 30 days10. If you skip the spring appeal, you can still file a protest with the county treasurer when you pay, up to December 2011.

The first $75,000 of appraised value of residential property is exempt from the statewide school-finance levy for 2024 and later years4. That levy is 20 mills for school years 2025-2026 and 2026-20273. The $75,000 is fixed: the 2024 special session law removed the automatic increases in prior law15. At full value, the exemption saves $75,000 × 11.5% × 20 mills = $172.502. It is not deducted from the other school, county or city levies. County appraisers apply exemptions like this one without an application to the Board of Tax Appeals16.

The 1.5 mills of statewide building-fund levies (1 mill educational, 0.5 mill institutional) were last levied for tax year 202519. For tax year 2026 and later, no statewide levy for those funds is authorized14.

County treasurers mail tax statements by December 1. The full tax or the first half is due December 20, and the second half is due May 10 of the next year1312. An unpaid first half draws interest at the K.S.A. 79-2968 rate plus five percentage points a year from December 2012.

Kansas pays property tax refunds through the Department of Revenue, not on the tax bill. The 2025 Homestead refund (K-40H) is up to $700. It requires household income of $43,389 or less and a home valued at no more than $350,000, plus an age 55+, disability, dependent-child or veteran test17. SAFESR (K-40PT) refunds 75% of property tax paid for owners 65 or older for all of 202517 with household income of $25,380 or less17. The K-40SVR refund for seniors and disabled veterans requires income of $58,041 or less17. 2025 claims are due by April 15, 202618.

The $75,000 exemption applies to the 20 mill school-finance component, including qualifying residential property beyond owner-occupied homesteads. Other school levies keep the full assessed base. Enter other millage after removing these 20 mills from a combined school rate, or they would be counted twice. The separate state property levy was eliminated for 2026; no historical 1.5 mills is added.

Worked example

Residential $300,000×11.5%=$34,500.20 mill school line:($300,000−$75,000)×11.5%×20/1000=$517.50. Other illustrative 80 mills×$34,500=$2,760. Total $3,277.50.

Kansas worked example
LineTaxable valueTax
20-mill school-finance component at 20 mills$25,875.00$517.50
Other school and local levies at 80 mills$34,500.00$2,760.00
Annual total$3,277.50

Left to your local bill

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $217,200 (±$1,343), median real-estate taxes $2,798 (±$18). Dividing one by the other gives 1.29% for Kansas. Tables B25077 and B25103; why it is only context.

Sources

  1. ksrevisor.govK.S.A. 79-1439(b)(1)(A), read .
    “residential real property used partially for day care home purposes if such home has been registered or licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto, and real property used for bed and breakfast purposes at 11.5%.”
  2. ksrevenue.govKansas DOR Division of Property Valuation, 2026 Personal Property Summary, read .
    “75,000 x .115 = 8,625 x 20 mills/1,000 = $172.50”
  3. ksrevisor.govK.S.A. 72-5142(b), read .
    “The tax required under subsection (a) shall be levied at a rate of 20 mills in the school years 2025-2026 and 2026-2027.”
  4. ksrevisor.govK.S.A. 79-201x, read .
    “shall be and is hereby exempt from the property tax levied pursuant to the provisions of K.S.A. 72-5142 , and amendments thereto: Property used for residential purposes to the extent of $75,000 of its appraised valuation. … For taxable year 2024, and all taxable years thereafter, the following described property, to the extent herein specified, shall be and is hereby exempt”
  5. ksrevisor.govK.S.A. 79-1455, read .
    “Each year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.S.A. 79-503a unless otherwise specified by law.”
  6. ksrevisor.govK.S.A. 79-1476, read .
    “Commencing in 2000, every parcel of real property shall be actually viewed and inspected by the county or district appraiser once every six years.”
  7. ksrevisor.govK.S.A. 79-1460(a), read .
    “The county appraiser shall notify each taxpayer in the county annually on or before March 1 for real property and May 1 for personal property, by mail directed to the taxpayer's last known address, of the classification and appraised valuation of the taxpayer's property”
  8. ksrevisor.govK.S.A. 79-1448, read .
    “by giving notice to the county appraiser within 30 days subsequent to the date of mailing of the valuation notice required by K.S.A. 79-1460 , and amendments thereto, for real property, and on or before May 15 for personal property. … no informal meeting regarding real property shall be scheduled to take place after May 15, nor shall a final determination be given by the appraiser after May 20.”
  9. ksrevisor.govK.S.A. 79-1606(b), read .
    “Any such appeal shall be in writing and filed with the county clerk within 18 days of the date that the final determination of the appraiser was mailed to the taxpayer.”
  10. ksrevisor.govK.S.A. 79-1609, read .
    “with the state board of tax appeals and by filing a copy thereof with the county clerk within 30 days after the date of the order from which the appeal is taken.”
  11. ksrevisor.govK.S.A. 79-2005(a), read .
    “or, if the whole or part of the taxes are paid prior to December 20, no later than December 20,”
  12. ksrevisor.govK.S.A. 79-2004(a), read .
    “may pay, at such person's option, the full amount thereof on or before December 20 of each year, or 1 / 2 thereof on or before December 20 and the remaining 1 / 2 on or before May 10 next ensuing. … In case the first half of the real property taxes remains unpaid after December 20, the first half of the tax shall draw interest at the rate prescribed by K.S.A. 79-2968 , and amendments thereto, plus five percentage points per annum”
  13. ksrevenue.govKansas DOR Division of Property Valuation: Property Tax Calendar, read .
    “Tax Statements sent by County Treasurer December 1 79-2001 Tax Payments Due - Full or first half December 20 79-2004 Real 79-2004a Personal Tax Payment Due - Second half May 10 of the following year”
  14. ksrevenue.govKansas DOR Division of Property Valuation: 2025 Legislative Summary, read .
    “For tax year 2026 and after, there is no authorization for the statewide property tax levies for a total of the 1.5 mills for the two state building funds,”
  15. ksrevisor.govKansas Office of Revisor of Statutes: Explainer of 2024 Special Session Senate Bill No. 1, read .
    “Section 9 – Increases the residential exemption from the school levy to $75,000 and removes further increases currently provided in law.”
  16. ksrevenue.govKansas DOR Division of Property Valuation: Property Tax Exemptions, read .
    “County Appraiser Authorized Exemptions (BOTA application process not required) K.S.A. 79-213(l) Provides that county appraisers may remove from the tax rolls the following:”
  17. ksrevenue.govKansas DOR: Kansas Homestead Refund Programs, read .
    “The maximum refund is $700. To claim a Homestead refund: You must have been a Kansas resident for all of 2025 ; You must have household income of $43,389 or less; You must have owned and occupied a home in Kansas during 2025; and Your house cannot be valued at more than $350,000 … The refund is 75% of the property taxes actually and timely paid on real or personal property used as a claimant’s principal residence. To claim a SAFESR refund: You must have been aged 65 years or older for all of 2025”
  18. ksrevenue.govKansas DOR: 2025 Homestead or Property Tax Refund for Homeowners booklet, read .
    “File your claim after December 31, 2025 but no later than April 15, 2026.”
  19. ksrevisor.govK.S.A. 76-6b01(a) as amended by L. 2025, ch. 71, read .
    “There is hereby levied in the year 2025 a state tax of 1 mill upon all tangible property in this state that is subject to ad valorem taxation.”

Bordering jurisdictions

Rules verified by the Property Tax Calculator Editorial Team. Report a correction