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.