MAPS & GIS (Property Search)
Our GIS property search system provides the most up-to-date information on properties in Harper County. With the use of ORKA, the system is constantly updated to ensure you have access to the most accurate data available. You can search by location, owner, or parcel number to get the information you need quickly and easily.
Personal Property, Oil and Gas Clerk,
Real Property Valuation Date
Personal Property Renditions mailed to property owners
Real Estate Property Change of Value Notices (CVN) mailed to all real property owners (Unless extension granted)
Personal Property Renditions due
Late Filing Penalties begin after this date
Real Property Appeal period is 30 days from date of your Change of Value
You have the right to file an appeal during this time
Oil and Gas Renditions due
Late Filing Penalties begin after this date
Personal Property Appraised Values mailed
Second half payment due for previous year
Second half payment under protest available (protest must be filed at time of payment)
Deadline for filing Personal Property Valuation Appeal
Informal Valuation Conferences completed
Date for mailing decisions on Informal Conferences
Appraiser certifies Appraisal and Personal Property Tax Rolls to County Clerk
Mailing of tax bill to property owners
First half payment for current year taxes due
First half payment under protest available (protest on or before December 20, unless taxes are paid by mortgage escrow, then the deadline for filing the appeal is January 31)
Documentation & Hearings
If you wish to appeal the appraised value or classification of your real property, contact the appraiser's office within 30 days of the mailing date of the valuation notice to schedule an informal meeting. You will then be mailed an appeal form to return documenting your concerns about the property. This form must be returned before the end of the 30 days to appeal. After the appeal form is returned the county will send confirmation of the date and time of the informal meeting. These hearings may be done over the phone if necessary. We typically wish to have all informal hearings completed within 60 days from the mailing date of the valuation notice.
Property Owner Representation
If the property owner is going to be represented by someone else at the information meeting, the property owner must complete and file a Declaration of Representative form with the appraiser's office prior to the date of the meeting. This may be requested at the same time as the appeal form. Within a few days after the informal meeting, you will receive a decision in the mail from the County Appraiser's Office.
Setting Your Values
Prior to setting an appeal you should consider reviewing information used in setting your value. This can be accomplished in several ways, but a visit to our office is the first step. You can find out how your property was valued and what comparable sales were considered in setting your values. Once property owners see information and a picture of the comparable sales, generally no appeal is made. By doing the first you may be able to save yourself a great deal of time and expense.
Protesting Appraiser Value or Classification
If you do not appeal the valuation notice, you can still protest the appraised value or classification of your property when you pay all or half of your taxes, or by January 31 if your taxes are paid out of an escrow account or by a tax service. By law, you cannot appeal both your valuation notice and then protest when you pay your taxes for the same property in the same year.
Payment Under Protest
Payment under protest forms are available at the treasurer's office. The protest should state the grounds for the protest, including the portion of the assessment protested and any portion admitted to be valid. Once the taxes are paid under protest, the county treasurer will make a copy of the form and send it to the county appraiser. Any supporting documentation can be filed with the protest form at the treasurer's office and it will be forwarded to the appraiser with the protest form.
Within 15 days of receiving the notice the appraiser will contact the property owner to make an appointment for an informal hearing or conduct the hearing over the phone. It is important to remember that at the informal hearing the appraiser is only concerned with the value of the property and not the amount of taxes.
Preparing For An Informal Hearing
At any informal hearing the taxpayer will have the opportunity to present documentation to the appraiser supporting the value the property owner considers correct. Types of documentation that can help support a property owner's estimate of value are:
Documents showing a recent sale of the property
Recent sales of comparable properties
Recent fee appraisal of the property or pictures of the property showing any damage of problems that might not have been noticed by the appraiser
There may be situations that the appraiser will want to inspect the property to make sure they understand what the property owner has presented.
Appealing An Informal Decision
Anyone wishing to appeal an informal decision from the county appraiser can file an appeal with the Small Claims Division of the State Court of Tax Appeals (COTA). Appeals must first be made to the Small Claims Division. The only properties that can be appealed directly to COTA are:
Property with an appraised value over $2,000,000
If the property owner or the county appraiser is dissatisfied with the Small Claims decision, an appeal can be made to COTA. The Small Claims and COTA may be in Harper County or in an adjacent county as set by COTA. For Small Claims you may request a phone hearing.
Appealing the Appraised Value of Personal Property
If you wish to appeal the appraised value of your personal property, contact the appraiser's office within 15 days of receiving the valuation notice which is typically mailed around May 1. If the property owner is going to be represented by someone at the information meeting, the property owner must complete and file a Declaration of Representative form with the appraiser's office prior to the date of the meeting.
Protesting Your Appraised Value
If you do not appeal the valuation notice, you can still protest the appraised value of your property when you pay all or one half of your taxes. By law, you cannot appeal both your valuation notice and then protest when you pay your taxes for the same property in the same year.
Payment Under Protest
Payment under protest forms are available at the treasurer's office. The protest should state the grounds for the protest, including the portion of the assessment protested and any portion admitted to be valid. Once the taxes are paid under protest, the county treasurer will make a copy of the form and sends it to the county appraiser. Any supporting documentation can be filed with the protest form at the treasurer's office and it will be forwarded to the appraiser with the protest form.
Within 15 days of receiving the notice the appraiser will contact the property owner to make an appointment for an information hearing or conduct the hearing over the phone. It is important to remember that at the informal hearing the appraiser is only looking at the value of the property and not at the amount of taxes.
Preparing For An Informal Hearing
At any informal hearing the taxpayer will have the opportunity to present documentation to the appraiser supporting the value the property owner considers correct. Types of documentation that can help support a property owner's estimate of value are documents showing any damage of problems that might not have been noticed by the appraiser. Business machinery and equipment are not valued based upon market value. Any appeal on this type of property is based upon items such as cost, date of purchase, and if new or used at time of purchase.
Appealing An Informal Decision
Anyone wishing to appeal an informal decision from the county appraiser can file an appeal with the State Court of Appeals (COTA). Where within COTA the appeal is set based upon the value and class of property. This is only if you appeal an informal decision from the county appraiser. The Small Claims and COTA may be in Harper County or in an adjacent county as set by COTA.
Understanding Property Taxes
The assessment process is the basis for developing property values and is the tool for equalizing the distribution of the tax burden. Remember that the county appraiser's office does not determine taxes. The amount of taxes you pay depends on the budgets set by our governing bodies such as the state, county, hospitals, and schools to pay for roads, fire, and police protection, recreational facilities, and other local services. You can play an effective role in this process if you know your rights, understand the remedies available to you, and fulfill your responsibilities as a property owner and taxpayer.
The county appraiser is responsible for discovering, listing, and valuing all property within Harper County in an equal and uniform manner. He must follow state laws when meeting these responsibilities. Each year the appraiser must review recent real estate sales and considers local economic conditions in determining the fair market value of the property, as it exists January 1. Market value is the amount of money a well informed buyer would pay and an informed seller would accept for property in an open and competitive market without any outside influence.
As a property owner and taxpayer, you have specific rights and responsibilities in the assessment process:
You have the right to examine the appraiser's property records and verify that the property you own is listed and described correctly on the tax records.
If you disagree with your property value, you may file an appeal with the appraiser.
You have the responsibility to provide accurate information to the appraiser about property you own.
Note: Some properties such as churches, farm grain storage, and some taxing entities are exempt from property taxes. Tax Exemption forms are available on the Court of Tax Appeals of the State of Kansas site or from the appraiser's office.
Change of Valuation Notice
Each year, on or before March 1, the county appraiser is required to send you a Change of Valuation (CVN) Notice. Deadlines for appeal are set by Kansas Law and are enforced.
This change of value notice describes the property you own, gives the actual values for both the prior and current year, and provides you an opportunity to present your objection to the appraiser. When you receive a change of value notice, study it carefully. The value shown on the notice affects the amount of taxes you will pay the following December.
How to Appeal
If you feel the value the appraiser has placed on your property is incorrect, you may wish to inspect the appraiser's records on your property. If you choose to file an appeal, you should provide information and documentation to support your estimate of value. Information such as a recent independent appraisal, recent sales of similar homes in your neighborhood, similar homes that are currently on the market, or a written estimate from a real estate professional will all lend support and credibility to your opinion of value.
The Assessment Process
The assessment process involves setting standards for fair and equitable values, discovering and listing information about properties, and determining property values. Values are then analyzed to ensure they meet the standards of fair assessment, and then certifying the total valuation of the county to the county clerk.
Collection of Information
The first step in the appraisal process is to gather information on:
Type of use
Primary sources for this information are real property deeds, subdivision maps, building permits, local building contractors, and office personnel who conduct on-site inspections to gather land and building characteristics. This information is stored, updated, and maintained by the county appraiser for current and future use in the assessment process.
Appraisal / Estimating Value
The county appraiser is required to equitably value all property in the county according to current Kansas law. The actual value assigned to residential properties is based on market value as of January 1 of the current year. To determine the market value, the appraiser studies sales of properties that occurred during the previous three years. Those sales are an indication the market conditions in various parts of Harper County and the market value of specific types of properties. For most non-residential properties, comparable sales information, construction costs, depreciation, and the income approach to value are considered.
Changes Affecting Property Values
A property's value may alter over time.
An addition of a garage, family room, bedroom, etc. or extensive remodeling or modernization could increase the value. Property values may fluctuate due to the local economy. Likewise, the economy of the entire community could affect the market value of your property negatively or positively.
Changes made to maintain your property's current value such as painting your home, replacing the roof, replacing the hot water heater, or making repairs does not necessarily increase the value of the property. However, if these tasks were not performed, the condition of the home would deteriorate which would cause the market value to decrease. State Statutes require that all properties be physically inspected and re-measured by an appraiser at least once in a six year period.
New Construction & Corrections
For each parcel of land, improvements such as buildings must be measured and described through an on-site inspection. This helps insure that all new construction and/or changes to existing improvements are discovered and errors corrected. Under Kansas statues, all real property is valued annually.
Property Tax Calculation
Your property taxes are determined by multiplying the actual value times the assessment rate times the mill levy. The assessment rate on residential properties is 11.5%. The assessment rate for commercial and industrial purpose is 25%. The assessment rate is fixed by law and is the same statewide.
Let's assume the market value of your home has been determined to be $60,000 and the statewide residential assessment rate is 11.5%. This would mean the assessed value of your home would be $6,900 ($60,000 X .115 = $6,900).
Let's also assume the total mill levy determined by the local taxing authorities, your particular taxing district has been set to 125.000 mills.
Multiply the assessed value of your property ($6,900) by the mill levy (125 mills or .125). The taxes on your home would be $862.50, which is your share of the total responsibility to support the programs for which the taxes are budgeted.
Actual Market Value ($60,000) X .115 (State Residential Assessment Fee) = $6,900 (Assessment value)
Assessed Value ($6,900) X .125 (Mill Levy) = $862.50 (Tax Amount)
View Harper County's Tax Unit map.
OIL & GAS
Current and historical oil and gas data can be found at the
Kansas Geological Survey site.
Oil and Gas Properties are Personal Property – K.S.A. 79-329
Includes leases and wells producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other materials therein, and all other equipment and material used in the operating the wells.
Valuation and Assessment of Oil and Gas Properties – K.S.A. 79-330
In valuing for taxation, oil and gas properties consisting of one or more leases and oil and gas wells there shall, in addition to the value of all oil or gas well material in or upon the leasehold properties, be made such valuation of the oil or gas wells as would make a reasonable and fair value of the whole property.
Determination of Value – K.S.A. 79-331
County appraisers are required to determine the value of oil and gas leases and/or properties.