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Kansas property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

K.S.A. 79-2004 uses the annually determined K.S.A. 79-2968 rate plus five percentage points; first-half delinquency accrues from December 20.

Official source. Statutory. Verified .

Appeal process

Single-family residential appeals must go through BOTA's Small Claims division before the full state Board of Tax Appeals.

Official source. Statutory. Verified .

Who may represent homeowners

In BOTA Small Claims, a party may appear personally or through an attorney, CPA, certified general appraiser, tax representative or agent, immediate family member, or authorized employee (K.S.A. 74-2433f(f)).

Official source. Statutory. Verified .

Kansas Property Tax Relief for Low Income Seniors

2025 SAFESR: 65+ all year, full-year Kansas resident, income at most $25,380, owned/occupied Kansas home in 2025, value at most $350,000.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in Kansas?

Single-family residential appeals must go through BOTA's Small Claims division before the full state Board of Tax Appeals.

Who may represent a homeowner in a Kansas property tax appeal?

In BOTA Small Claims, a party may appear personally or through an attorney, CPA, certified general appraiser, tax representative or agent, immediate family member, or authorized employee (K.S.A. 74-2433f(f)).

Sources

ksrevisor.gov
In case the first half of the real property taxes remains unpaid after December 20, the first half of the tax shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus five percentage points per annum and may be paid at any time prior to May 10 following by paying 1/2 of the tax together with interest at such rate from December 20 to date of payment.

Verified October 24, 2026

www.sos.ks.gov
The filing of an appeal with the small claims and expedited hearings division shall be a prerequisite for filing an appeal with the state board of tax appeals for appeals involving single-family residential property.

Verified October 24, 2026

www.sos.ks.gov
A party may appear personally or may be represented by an attorney, a certified public accountant, a certified general appraiser, a tax representative or agent, a member of the taxpayer’s immediate family or an authorized employee of the taxpayer.

Verified October 24, 2026

www.ksrevenue.gov
Kansas Property Tax Relief for Low Income Seniors

Verified October 24, 2026

www.ksrevenue.gov
You must have been aged 65 years or older for all of 2025 (born before January 1, 1960); You must have been a Kansas resident the entire year of 2025; You must have household income of $25,380 or less; You must have owned and occupied a home in Kansas during 2025; and Your house cannot be valued more than $350,000.

Verified October 24, 2026