Classification Chart

According to the Constitution of Kansas, real property will be taxed by classification for ad valorem tax purposes. Following is a listing of these classifications and the percentages of market value or use value (for agricultural land):

Class Percentage of Assessment

R: Residential (homes, mobile 11.5% of market value, home apartments, condominium)

A: Agricultural Land (used 30% of use value for agricultural purposes)

A: Agricultural Improvements (25% of market value)

F: Residences on Farm (11.5% of market value home sites)

V: Vacant Lots (12% of market value)

O: Properties Not Listed as 30% of market value (commercial or residential)

C: Businesses or industry (25% of market value)

E: Property exempt from taxation 0%

U: State assessed utilities (33% of state appraised value)