How Kansas property tax works: 11.5% assessment and mill levies

How is a Kansas property tax bill calculated?

The county appraiser sets the appraised value: fair market value as of January 1 (Johnson County Appraiser; K.S.A. 79-1439). The classification then gives the assessed value. Residential property, including multi-family housing, is assessed at 11.5%. Vacant lots are 12% and commercial property is 25%.

Each taxing unit, such as the state, county, city, school district and community college, sets a levy in mills. One mill is $1 of tax per $1,000 of assessed value. The formula is:

assessed value × total mills ÷ 1,000 = tax

The appraiser may not raise a real estate value solely because of normal repair, replacement or maintenance of existing structures (K.S.A. 79-1460(b)). I did not find a Kansas statute capping the yearly rise in a home’s appraised value; the value follows the market, which is why the appeal process matters.

What does the school levy exemption save?

Every school district levies 20 mills for the state school finance fund (K.S.A. 72-5142, for school years 2025-2026 and 2026-2027). For tax year 2024 and after, property used for residential purposes is exempt from that levy “to the extent of $75,000 of its appraised valuation” (K.S.A. 79-201x). The text sets no application or age condition. On a $400,000 home, only $325,000 of appraised value is subject to the 20 mills. The exemption saves $75,000 × 11.5% × 20 ÷ 1,000 = $172.50 a year.

What are the 2025 mill levies in Overland Park?

Johnson County publishes the levies by taxing unit. These are the 2025 figures, the latest adopted levies I found published; the 2026 levies were not yet published.

The school district adds its own mills, so the address matters. Three districts from the county sheet:

Some districts also have recreation levies, and special assessments for streets or stormwater may appear on your bill. Check your parcel on the county tax search.

Example: a $400,000 home in Overland Park

This example assumes an appraised value of $400,000, a residence in USD 512, and the 2025 levies. The assessed value is $400,000 × 11.5% = $46,000.

That is about 1.09% of the appraised value. In USD 229 the same home owes about $4,504, and in USD 233 about $4,887. Your real bill depends on your parcel’s units, special assessments and the 2026 levies. For the city, see the Overland Park guide.

When are bills due, and how do you appeal?

If the first half is unpaid after December 20, interest accrues at the rate in K.S.A. 79-2968 plus five percentage points a year. The county offers two county-level routes: an informal appeal when the notice arrives or a payment under protest when you pay taxes. You may use only one per tax year. If you disagree with the result, you have 30 days to appeal to the Kansas State Board of Tax Appeals (Johnson County Appraiser). K.S.A. 79-1448 lets single-family residential owners go to its small claims and expedited hearings division.

Is there relief for seniors and low incomes?

The Kansas Department of Revenue runs refunds that you claim between January 1 and April 15 (Johnson County). For 2025 claims:

• Homestead refund (K-40H): maximum $700; household income of $43,389 or less; home valued at no more than $350,000; and you must be 55 or older, disabled, or meet another listed condition.
• SAFESR: a refund of 75% of property taxes paid for owners 65 or older with household income of $25,380 or less and a home valued at no more than $350,000.

Johnson County also runs a 2026 pilot relief program with income requirements. See closing costs in Kansas for the property tax proration at closing, and home prices in Kansas for values.