November 14, 2017
This is the first of a series of articles to inform the general public about the valuation
methodology used by county appraisers in the State of Kansas.
Tax statements were recently mailed to everyone who owns or has real and personal property
located in Morris County. These statements reflect the owners of record of personal property as
of January 1st of each year and real estate to the owner of record as of November 1st as prescribed
by state law.
The values for real estate should reflect a “market value” as set forth in the Kansas Constitution.
Kansas is a “Fair Market Value” state which means that all real property with the exception of
agricultural land are valued at what an individual should reasonably expect to receive on the
open market for a particular piece of property.
Personal property is primarily valued on a market basis adjusted for depreciation on an annual
basis. Personal property has a different set of statutes that have been implemented over the last
few years that has made changes to the methodology utilized in determining the value in addition
for the ability to prorate values between owners for boats and trucks tagged over 12m that were
sold prior to September 1st of each year.
If you have any questions about anything pertaining to your specific property please feel free to
contact the Morris County Appraiser’s Office and we would be happy to assist you. We may be
reached at 620-767-5533.