Property Taxes in Kansas: Rates, Exemptions, and How They Work (2026)
TL;DR
Kansas property taxes use different assessment rates by property class, with residential at 11.5% of appraised value. The average effective rate is about 1.33%. County appraisers value property annually. Kansas offers a Homestead Refund for low-income homeowners, seniors, and disabled persons. The state has a formal appeal process starting with an informal hearing with the county appraiser, then the county Board of Tax Appeals (COTA), and the state Board of Tax Appeals (BOTA).
Assessment Ratios
| Property Class | Assessment Rate |
|---|---|
| Residential | 11.5% |
| Commercial/industrial | 25% |
| Agricultural (land) | 30% of agricultural use value |
| Vacant lots | 12% |
| Personal property | 25-30% |
Exemptions and Relief
| Program | Benefit | Who Qualifies |
|---|---|---|
| Homestead Refund | Up to $700 refund | 55+ or disabled, income under $37,750 |
| SAFESR (Selective Assistance) | 75% of general property taxes paid | 65+, income under $22,000, home value under $350,000 |
| Disabled Veterans | Full exemption | 100% disabled veterans |
Appeal Process
- Informal hearing: Contact the county appraiser within 30 days of the value notice
- County Hearing Panel or COTA: File within 30 days of informal result
- State BOTA: Appeal within 30 days
- District Court: Judicial review
Check your Kansas assessment with our free property tax analyzer.