The Role of the Gray County Appraiser
The assessment process is the basis for generating property tax revenues that pay for schools, roads, fire protection, ambulance services, police protection, recreational facilities, cemeteries, assisted living/care home, hospital and many other local services.
The County Appraiser and staff is responsible for the discovery, listing and the uniform and equitable appraisal of all taxable and exempt real and personal property in compliance with the constitution and statutes of the State of Kansas for tax purposes. Real property and personal property is appraised as of January 1st, every year. Partially complete new construction is appraised based upon its percentage of completion as of January 1st. Market value (what a willing buyer & willing seller would agree to) is the basis of value for most real property except agricultural land. Agricultural land is appraised on the basis of its productivity and a formula determined by Kansas Constitution, statutes and state guidelines. Most personal property (except business, machinery equipment, RV’s and etc.) is also appraised at market value.
An important thing to remember is that the County Appraiser's Office does not create value. People determine value by their transactions in the market place. The CountyAppraiser's Office simply has the legal responsibility to analyze those transactions and appraise individual properties based upon what is happening in the market place.
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