Real Estate and Personal Property Taxes

Real Estate Property Tax

Real estate tax can be paid either in half or full on or before December 20th. If first half tax is not paid by December 20th the first half begins to accrue interest from December 21st until paid. The second half tax is due on or before May 10th the following year. If total tax remains unpaid for three years the property becomes subject to tax foreclosure by the County. The property then can be sold at public auction. Property owners of the property being sold may not bid at these auctions.

(If December 20th or May 10th falls on a weekend the tax becomes due by 5:00 p.m. of the next business day.)

Delinquent Real Estate Taxes

Delinquent homestead real estate taxes remaining unpaid for three years are subject to foreclosure action, thus putting the property in jeopardy of being sold at auction. Foreclosure properties are listed on this website, see Tax Foreclosure page.

Unpaid real estate taxes are published in the official county newspaper* as designated by the Board of County Commissioners for three consecutive weeks prior to the first Tuesday of September as per the provisions of K.S.A. 79-2301 to 79-2323a. This publication is based on any unpaid real estate tax as of August 1st of each year. As per statute a delinquent publication fee is added to the total amount due. (Unpaid 2012 tax will be published August 2013)

*The Salina Journal

Personal Property Taxes (any movable property with a taxable value)

Personal property taxes are due either in half or full on or before December 20th. If the first half is not paid by December 20th personal property taxes become due and payable in full along with interest calculated from December 21st. Unpaid personal property taxes are sent to the Sheriff in March for collection. If the first half is paid timely in December then the second half is due by May 10th the following year. Second half unpaid personal property taxes are sent to the Sheriff in August for collection.

Personal property includes: boats, campers, trailers, non-highway vehicles, oil, gas, mobile homes, jet skis, 16/20M trucks, rental furnishings, etc.

(If December 20th or May 10th falls on a weekend the tax becomes due by 5:00 p.m. of the next business day.)