Kansas Property Tax Calculator

How this calculator works

Kansas property tax is unusual among U.S. states because the assessment ratios are set in the state constitution itself rather than by statute. Kan. Const. Art. XI § 1 divides all tangible property into classes and fixes each class's assessment ratio. The Kansas Legislature cannot adjust the ratios without a statewide ballot amendment.

The math is straightforward once the constitutional class is identified:

• fair market value × constitutional class ratio = assessed value
• assessed value × combined millage ÷ 1,000 = annual property tax
• annual tax minus the larger of Homestead Refund or SAFESR = net cost

Everything else is picking the right class ratio, the right combined millage for the parcel, and the right refund (if any) for the household.

The constitutional classification system — Art. XI § 1

Kansas voters added the classification amendment to the state constitution in 1986. Before then, all property was assessed uniformly at fair market value (effectively a 100% ratio). The amendment moved the ratios INTO the constitution to lock them in. Each class is now fixed:

| Class | Ratio | Example | | --- | --- | --- | | Residential | 11.5% | Owner-occupied or rental home | | Agricultural land | use value (~6% effective) | Cropland, pasture (K.S.A. § 79-1476) | | Vacant lots | 12% | Undeveloped residential lots | | Not-for-profit | 12% | Qualifying not-for-profit (non-exempt) | | Commercial / industrial | 25% | Office, retail, warehouse, manufacturing | | All other | 30% | Catch-all | | Public utility | 33% | Regulated utility real property |

Because the ratios are constitutional, the Kansas Legislature cannot change them without a statewide vote (majority approval, plus two-thirds in each legislative chamber to place the question on the ballot). The residential 11.5% has been stable since 1992.

The assessment standard — K.S.A. § 79-1439

The county appraiser determines the fair market value of each parcel each year under K.S.A. § 79-1439 — "the amount in terms of money that a well-informed buyer is justified in paying and a well-informed seller is justified in accepting." Unlike North Carolina (octennial revaluation cycle, value frozen between cycles) or California (Prop 13 cap), Kansas does not freeze appraised values — the appraiser is statutorily required to value at fair market value each year. Appraised values can therefore move with the market annually.

The Notice of Valuation is mailed to property owners by March 1 each year. The owner has 30 days to request an informal meeting with the county appraiser; further appeals route through the county Board of Tax Appeals (BOTA), state BOTA, and ultimately district court.

Mills, millage, and effective rates

Kansas quotes property tax in mills — one mill is $1 of tax per $1,000 of assessed value (i.e., 0.001 in decimal form, or 0.1% of assessed value). Tax bills, USD financial filings, and county clerk certifications all use mills.

To compute the effective rate against market value on residential property, apply the 11.5% class ratio first:

• 120-mill combined rate × $300,000 home × 11.5% ratio = $300,000 × 0.115 × 0.120 = $4,140
• Effective rate: $4,140 ÷ $300,000 = 1.38% of market value

Commercial property at the 25% ratio is taxed at roughly 2.17× the residential effective rate per dollar of market value (25% divided by 11.5%). Public utility at 33% is taxed at roughly 2.87× the residential rate.

Common combined millages by county

Combined rates (county + city + USD + township + statewide 1.5-mill levy) for 2024–2025 on residential primary residences:

| County | Mills | $300K home tax | Effective rate | | --- | --- | --- | --- | | Johnson (Overland Park / Olathe) | 120 | $4,140 | 1.38% | | Sedgwick (Wichita) | 130 | $4,485 | 1.50% | | Douglas (Lawrence) | 135 | $4,658 | 1.55% | | Leavenworth | 140 | $4,830 | 1.61% | | Riley (Manhattan) | 145 | $5,003 | 1.67% | | Other / rural | 145 | $5,003 | 1.67% | | Shawnee (Topeka) | 150 | $5,175 | 1.73% | | Saline (Salina) | 150 | $5,175 | 1.73% | | Reno (Hutchinson) | 155 | $5,348 | 1.78% | | Wyandotte (Kansas City, KS) | 170 | $5,865 | 1.96% |

Pull the binding combined rate for the parcel from the county clerk's annual tax rate computation. Municipal rates inside an incorporated city add to the county rate; special districts (fire, library, ambulance) may add further.

Why Johnson County is the lowest among large metros. Several Johnson County cities (Overland Park, Olathe, Lenexa, Shawnee) and Sedgwick County (Wichita) use the Selective Sales Tax for Schools option under K.S.A. § 12-1771 and § 79-3603 to fund a portion of USD operating costs through a dedicated local sales tax instead of property-tax mills. The result: USD operating millages in those counties run several mills below peer counties without comparable sales taxes. That's not a calculator output — it's context for why some Kansas USDs have lower mill levies than peer counties despite serving similar populations.

The statewide § 79-1456 USD levy

K.S.A. § 79-1456 imposes a statewide uniform 1.5-mill property tax dedicated to the state's general fund for K-12 education. It is assessed on top of every county, city, USD, and township levy and applies to all classes of property at their constitutional ratio.

On a $300,000 residential home: $300,000 × 0.115 × 0.0015 = $51.75 — a small line item compared to the 120–170 mills of local rates, but uniform across the state. Historically Kansas carried a larger statewide property-tax component (20 mills against the first $20,000 of residential assessed value), but the 1990s school finance reforms shifted the bulk of K-12 funding to the state general fund. The § 79-1456 1.5-mill is the residual statewide property-tax footprint.

The Homestead Refund — K.S.A. § 79-4501 et seq.

The Homestead Refund is a refundable refund of up to $700 paid by the Kansas Department of Revenue. It is NOT a reduction of the property-tax bill itself — the bill is paid to the county treasurer in full, and the refund arrives as a separate check from the state after the K-40 income tax return is filed.

To qualify the claimant must meet ALL of:

1. Kansas resident domiciled in Kansas the entire prior tax year
2. Owner of a home with appraised value at or below $350,000
3. The home is the claimant's primary residence (homestead)
4. One of three qualifying paths:
   • Age 55 or older during the tax year, OR
   • Totally and permanently disabled (certified by SSA, VA, or a physician), OR
   • One or more dependents under age 18 living in the home
5. Household income at or below $36,300 for the 2025 tax year (claimed in 2026)

The refund slides on an income schedule — the full $700 at the lowest income tier, tapering toward $0 as income approaches the cap. File on Schedule K-40H with Form K-40 by April 15 of the year following the tax year.

The dependents-under-18 qualifying path is what makes the Homestead Refund accessible to working-age Kansas families. A 30-year-old parent of two with household income at or below $36,300 qualifies for the same refund schedule as a 70-year-old with the same income — disability and age are alternative paths, not stacked requirements.

SAFESR — the senior alternative under K.S.A. § 79-32,261

SAFESR (Kansas Selective Assistance for Effective Senior Relief) is a separate refundable refund under K.S.A. § 79-32,261, also paid by the Kansas Department of Revenue and capped at $700. The qualifying criteria are tighter:

1. Age 65 or older during the tax year
2. Kansas resident domiciled in Kansas the entire prior tax year
3. The home is the claimant's primary residence
4. Household income at or below $24,000 (2025 representative figure)

The refund is 75% of the prior year's property tax actually paid on the homestead, capped at $700. For a senior with a $1,000+ prior-year bill, SAFESR typically pays the full $700 cap.

File on Schedule K-40PT with Form K-40 by April 15 of the year following the tax year. Documentation of prior-year property tax paid (county treasurer's receipt or canceled check) is required.

Picking Homestead Refund vs SAFESR — they are mutually exclusive

A Kansas senior age 65+ with AGI at or below $24,000 will typically qualify for BOTH refunds. The claimant must pick one per year:

• Pick SAFESR if the prior-year property tax bill was material ($1,000+ — typical for any owner of a Kansas home). 75% of $1,000 is $750, capped at $700 — the full cap. SAFESR is almost always the larger refund at this income level.
• Pick the Homestead Refund if (a) the prior-year property tax was very low (rare on a Kansas homestead), (b) the owner is under 65 (SAFESR ineligible), or (c) the qualifying path is disability or dependents rather than age.

This calculator computes both refunds and surfaces the larger one automatically, along with which schedule (K-40H or K-40PT) the claimant should file.

The third refund instrument referenced in the statute set — K.S.A. § 12-1771 / § 79-3603 Selective Sales Tax for Schools — is a sales-tax option, not a property-tax instrument. This calculator notes its existence as context (Johnson County and Wichita use it to lower property-tax USD operating mills) but does not compute the sales-tax contribution.

A worked example — $300,000 Overland Park home, age 45

A $300,000 home in Overland Park (Johnson County). Owner is 45, household income $90,000, no dependents under 18, not disabled. Johnson's combined millage is 120 mills.

• Class ratio: residential, 11.5% under Art. XI § 1
• Assessed value: $300,000 × 0.115 = $34,500
• Statewide § 79-1456 component: $34,500 × 1.5 ÷ 1,000 = $51.75
• Local component: $34,500 × (120 − 1.5) ÷ 1,000 = $4,088.25
• Annual tax owed: $34,500 × 120 ÷ 1,000 = $4,140
• Homestead Refund: not applicable (under 55, not disabled, no dependents)
• SAFESR: not applicable (under 65)
• Net cost: $4,140
• Effective rate: 1.38% of market value

A working-age Johnson County owner with an above-cap income gets no refund relief. This is the typical case for the Overland Park / Olathe / Lenexa professional household.

A worked example — same home in Wichita, age 70, $18,000 income

A $300,000 home in Wichita (Sedgwick County). Owner is 70, household income $18,000, prior-year property tax paid $4,485. Sedgwick's combined millage is 130 mills.

• Class ratio: 11.5% residential
• Assessed value: $34,500
• Annual tax owed: $34,500 × 130 ÷ 1,000 = $4,485
• Homestead Refund: eligible (age 55+, AGI ≤ $36,300, home ≤ $350K). At $18,000 income, the schedule pays roughly $330 (taper band).
• SAFESR: eligible (age 65+, AGI ≤ $24,000). 75% of $4,485 prior tax = $3,364, capped at $700.
• Refund selected: SAFESR at $700 (the larger of the two)
• Net cost: $4,485 − $700 = $3,785

The age 65+ Kansas senior with low income on a typical mid-priced home almost always picks SAFESR. The Homestead Refund's income schedule simply cannot match the $700 cap once prior-year tax exceeds about $930.

A worked example — Lawrence working-age family with dependents

A $300,000 home in Lawrence (Douglas County). Owner is 35, household income $30,000, two dependents under 18, not disabled. Douglas's combined millage is 135 mills.

• Class ratio: 11.5% residential
• Assessed value: $34,500
• Annual tax owed: $34,500 × 135 ÷ 1,000 = $4,658
• Homestead Refund: eligible (dependents-under-18 qualifying path; income under cap). At $30,000 income the schedule pays roughly $110 (deep taper)
• SAFESR: not applicable (under 65)
• Refund selected: Homestead Refund at ~$110
• Net cost: roughly $4,548

The dependents-under-18 qualifying path is what makes the Homestead Refund accessible to younger Kansas families. The refund is small in absolute terms at this income level (the schedule tapers steeply as income rises through the band), but the $110 is real cash from the state — file K-40H with the K-40 income tax return.

A worked example — $500,000 commercial property in Wichita

A $500,000 office building in Wichita. Sedgwick County combined rate 130 mills. Owner is not a person (LLC) and the property is not a homestead.

• Class ratio: 25% commercial / industrial under Art. XI § 1
• Assessed value: $500,000 × 0.25 = $125,000
• Annual tax owed: $125,000 × 130 ÷ 1,000 = $16,250
• Effective rate against FMV: $16,250 ÷ $500,000 = 3.25% of market value

Commercial property at the 25% ratio is taxed at roughly 2.17× the residential effective rate per dollar of market value. The constitutional spread between residential (11.5%) and commercial (25%) is among the largest in the United States. Texas, by contrast, taxes residential and commercial at the same 100% ratio. The Kansas Legislature has periodically considered amending Art. XI § 1 to reduce the commercial ratio, but no proposal has reached the statewide ballot since the original 1986 amendment.

A worked example — $400,000 Topeka home, above the Homestead cap

A $400,000 home in Topeka (Shawnee County). Owner is 60, household income $25,000, no dependents, not disabled. Shawnee's combined millage is 150 mills.

• Class ratio: 11.5% residential
• Assessed value: $400,000 × 0.115 = $46,000
• Annual tax owed: $46,000 × 150 ÷ 1,000 = $6,900
• Homestead Refund: not applicable — home valued above the $350,000 cap
• SAFESR: not applicable (under 65 AND home above cap also disqualifies a SAFESR-only filer in some implementations — confirm against current K-40PT instructions)
• Net cost: $6,900

The $350,000 home-value cap on the Homestead Refund is the binding constraint on this household even though income is well under the $36,300 cap. The cap has not been adjusted in over a decade and bites harder each year as Kansas home prices appreciate. An owner at this combination either accepts the full bill, sells and downsizes to recover refund eligibility, or waits for legislative action to raise the cap.

Common errors to avoid

• Confusing "assessed value" with market value. Kansas residential assessed value is 11.5% of market value, not 100%. A $300,000 home has an assessed value of $34,500, not $300,000. Use the assessed figure when applying mills.
• Forgetting the constitutional class. Kansas assessment ratios are SET BY CLASS. Renting out a property may not change residential status (long-term rental remains residential at 11.5%), but converting to short-term rental in many cities, or to a mixed-use commercial structure, can move the parcel to the 25% commercial class. Confirm class on the Notice of Valuation.
• Missing the dependents-under-18 path on the Homestead Refund. Many working-age Kansas families assume the Homestead Refund is a senior benefit. It is not — the dependents-under-18 qualifying path is independent of age and disability. If household income is at or below $36,300 and there is at least one child under 18 in the home, the refund applies. File K-40H.
• Picking the wrong refund schedule. A senior age 65+ with low income almost always wants SAFESR (K-40PT), not the Homestead Refund (K-40H). SAFESR pays 75% of actual prior-year property tax, capped at $700 — almost always more than the Homestead Refund's income-schedule output at the same income.
• Filing the refund late and assuming it's lost. Both refunds can be claimed up to three years after the original April 15 deadline. A claimant who missed 2024's refund can still file through April 15, 2028. Late filings are common and the Department of Revenue processes them routinely.
• Treating the statewide § 79-1456 levy as optional. The 1.5-mill statewide levy is uniform across Kansas — no county or city can opt out. It appears on every Kansas property-tax bill as a separate line item.
• Forgetting to apply for the agricultural use-value election. Land in bona fide agricultural use is valued at use value under K.S.A. § 79-1476, often 15–25% of market value. The county appraiser does not automatically classify land as agricultural — the owner files for the classification, and removal from agricultural use creates a three-year tax rollback under § 79-1476a.

Tools, not advice. Confirm the binding combined millage with the county clerk's annual tax-rate certification and confirm refund eligibility on Schedule K-40H (Homestead) or K-40PT (SAFESR) before relying on any result for planning purposes.