Each agricultural tract is first separated by its actual use. The number of acres of each soil type in each of the various uses are then calculated. Each soil has a separate value based upon its use. Surface structure and nutrients. The County Appraiser cannot change the values if the use is properly listed.
Real property is land plus all buildings and fixtures that are permanently attached to the land.
All real property is annually valued in Kansas on January 1. This annual valuation is based upon what exists on the property as of that date. Improvements that are under construction but not complete, are appraised based upon the percentage of completion. Valuation notices are mailed on or before March 1. Any property owner who believes their value or classification are incorrect, has 30 days to appeal to the Appraiser's office.