The Elk County appraiser's office values property for local Ad Valorem (property) tax purposes.  Agricultural land is based on Agricultural Use Value.  Kansas law requires that property be appraised at its market value on January 1st of each year. The Appraiser’s Office determines market value through the use of generally accepted appraisal methods. This office also has implemented GIS (Geographic Information System), this is a collection of computer hardware, software, and geographic data for capturing, managing, analyzing, and displaying all forms of geographically referenced information.  Data can easily be stored and manipulated in a digital format with GIS.  With the implementation of this program this office can readily access information regarding parcels, soils, and ag use.  Map maintenance will be done digitally rather than “pen to paper.”  Our maps produced digitally will be more accurate and more detailed than current paper maps.  The appraiser's office can print various sizes of maps for the public .  This office has also acquired county aerial photography from 2007 through 2017, these photos are available to view in the appraiser's office.  New 911 addresses are assigned through this office.

A note about late payment penalties:  According to the Kansas Dept of Revenue, the following penalties are set by the State of Kansas...

Late Filing Penalties: [5% - 25%] [K.S.A. 79-1422 (a)]
Failure to file: 50% [K.S.A. 79-1422 (b)]

If within one year following the March 15th filing deadline, a taxpayer files a list or an additional list of taxable personal property, the county appraiser must apply a late filing penalty to the assessed value of the property. The late filing penalty is applied only to that portion of the property that is filed after the March 15th deadline. The penalty for late filing is 5% per month up to a maximum of 25%. Late filing penalties are applied as follows:

Date Rendition Filed


March 16 through April 15
April 16 through May 15
May 16 through June 15
June 16 through July 15
July 16 through March 14 of the following year
Failure to file penalty:
March 16 through March 14 of the following year


Read more about property taxes from the Kansas Personal Property Summary here.

2024 Market Trend Analysis

Downloadable forms:

Oil and Gas Assessment Rendition Form - Due in Appraiser's office no later than April 1st
Personal Property Assessment Form - Due in Appraiser's office no later than March 15th
CRP Release Form
Open Records Request Form
Declaration of Representation Form