The County Appraiser is an appointed position with the responsibility to discover, list, appraise and maintain records of data relating to all taxable and exempt real and personal property within Wallace County.
The County Appraiser, with the assistance of staff members, is responsible for the discovery, listing and the uniform and equitable appraisal of all taxable and exempt real and personal property in compliance with the constitution and statutes of the State of Kansas for tax purposes. Real property and personal property is appraised as of January 1st. Partially complete new construction is appraised based upon its percentage of completion as of January 1st. Market value (what a willing buyer and willing seller would agree to) is the basis of value for most real property except agricultural land. Agricultural land is appraised on the basis of its productivity and a formula determined by the Kansas Constitution, statutes and state guidelines. Most personal property (except business machinery and equipment, RVs, etc.) is also appraised at market value. Each year the Appraiser must review recent real estate sales and consider local economic conditions in determining the "fair market value" of the property, as it exists January 1st.
The Wallace County Appraiser's Office is mandated by K.S.A. 79 - 1476 to reinspect all real property in Wallace County every 6 years. The purpose of this inspection is to verify that our data is current and represents the property accurately. The Appraiser's Office physically inspects approximately 17% of the real property located in Wallace County each year.
Each Year the cost of local services is spread across the value of taxable property (Local budgets / assessed value of taxable property = mill levy). The statewide school mill levy is 20 mills ($20 for every $1,000 assessed value). County appraisers are responsible for uniformly and accurately valuing all property each year. That way, all citizens fairly share in supporting the cost of local services. Local services include police and fire protection, roads, parks, public, health services and schools.
If the public should have questions about this process, please call the Appraiser's Office at 785-852-4206.
- An important thing to remember is the County Appraiser's Office does not create value. People determine value by their transactions in the market place. The County Appraiser's Office simply has the legal responsibility to analyze those transactions and appraise individual properties based upon what is happening in the market place.
- The assessment process is the basis for developing property values and is the tool for equalizing the distribution of the tax burden.
- As a property owner and taxpayer, you have specific rights and responsibilities in the assessment process. First, 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. And importantly, if you disagree with your property value, you may file an appeal with the appraiser. Remember, you have the responsibility to provide accurate information to the Appraiser about property you own.
- Some properties such as churches, farm grain storage and some taxing entities are exempt from property taxes. The Application of Tax Exemption before the Board of Tax Appeals of the State of Kansas is available online, or from the Appraiser's Office.
Wendy DunaganCounty Appraiser
313 N Main Street
Sharon Springs, KS 67758
PO Box 31
Sharon Springs, KS 67758
Phone: 785-852-4206Fax: 785-852-4783