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...

Filing requirements for personal property as prescribed in K.S.A 79-306 have changed as of July 1, 2024.

Previously, all Kansas taxpayers were required to annually list, sign & submit a personal property rendition to the county appraiser's office no later than March 15th for all tangible personal property subject to taxation located in that county as of January 1. The 2024 Kansas Ledislature passed Senate Bill 410, which removes the annual reporting requirements for taxpayers that have an accurate rendition on file & have no changes to the personal property they own.

If you have accurate signed rendition on file with our office, you are no longer required to file a rendition annually unless there are changes.

If there are changes to report, the taxpayer is required to file a rendition for that tax year to avoid penalties. Examples of changed that should be reported are: The purchase of new personal property, the sale of personal property, changes to the address or phone number, or how the personal property is used.

If you have any personal property changes, it is the taxpayer's responsibility to report those changes & sign a rendition for the tax year the changes were made to avoid penalties.

 Please note Oil & Gas renditions are excluded from these changes. They do receive the reduction in penalties.

Date Rendition Filed

Penalty

March 16 through April 15
2%
April 16 through May 15
4%
May 16 through June 15
6%
June 16 through July 15
8%
July 16 through March 14 of the following year
10%
Failure to file penalty:
March 16 through March 14 of the following year
12.5%

 

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, if there are changes to your Personal Property.
CRP Release Form
Open Records Request Form
Declaration of Representation Form