2014 KAC. David Harper, RMA, Director Roger Hamm, Deputy Director Bill Waters, Attorney. Division of Property Valuation KS Department of Revenue

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1 2014 KAC David Harper, RMA, Director Roger Hamm, Deputy Director Bill Waters, Attorney Division of Property Valuation KS Department of Revenue

2 Updates ALLEN CHAUTAUQUA JEFFERSON LEAVENWORTH MONTGOMERY PRATT WILSON ANDERSON ELK KINGMAN MEADE MORTON RICE WOODSON

3 Underground Natural Gas Storage Conclusion of 2009 Appeal Taxable for 2009 forward (75% of original value) Assessed Value $300M + statewide Still some valuation appeals pending Counties have been notified on prior year tax bills

4 Web Service, Statewide Database and GIS Property Appraisal Data Available on Website 13 Public access only 3 - Subscriber access only 58 Free and subscriber services 31 No data available on via website

5 Web Service, Statewide Database and GIS ORKA (service provide by KDOR with Orion) Standard viewer that allows a county to display ORION data,gis map and aerial imagery over a website Data stored at DASC Developing query tool for use by Gov t Agencies

6 Aerial Imagery Next Gen 911 The entire state has been flown and is currently available Counties can get access to the Next Gen 911 Aerial Imagery by submitting a request dex.cfm click on the "Request Imagery" Link

7 Commercial and Industrial Machinery and Equipment (CIME) HB 2643 Incorporates definitions in PVD Guide (Law of Fixtures) IRB/EDX listings do not determine classification Determination made 180 days after completion

8 appraisal Commercial and Industrial Machinery and Equipment (CIME) Complex Industrial Property Appraisals properties Requests by Oct. 15 County is responsible for all reasonable and prior approved costs of the independent classification and

9 County Appraisers 6 month interim appointment PVD status review on vacancy

10 County Appraisers Qualifications and Compliance Review Statistical (Sales Ratio Study) comparison of sale prices to appraised values 104 out of 105 were in Substantial Compliance Ratio Tests for Accuracy, Reliability and Uniformity Overall market median ratio of 97.1 (Standards +/- 10)

11 Topics Trends in Valuation statewide Ag Land Commercial & Industrial Machinery and Equipment Oil & Gas Commercial Motor Vehicle Fee Levy Trends

12 Ad Valorem Property Tax The property tax is still the largest, single source of revenue in Kansas. It now generates $4 billion per year. Property taxes are the main source of revenue to fund local services provided by cities, counties and other taxing subdivisions for roads, streets, parks, ambulance, fire and police protection, schools, community colleges and other services.

13 Tax Sources under County Commissioner s Control Property taxes, currently without a tax lid. Sales and Use taxes, if your voters approve, up to one cent; more if you go to the Legislature and ask for special authority. Intangibles taxes, although most have gone away. Transient Guest taxes

14 Real Property (Class 1) Subclass Method Rate Residential MV 11.5% Ag Land FV 30% Vacant Lots MV 12% Not-For-Profit MV 12% Public Utility MV 33% C/I & Ag Improv ts MV 25% All Other MV 30%

15 Personal Property (Class 2) Subclass Method Rate Res MH MV 11.5% O&G Leasehold MV 25/30% Public Utility MV 33% Motor Vehicles MV 30% CIME FV 25% All Other MV 30%

16 All tax expressed in millions of $$ Tax Type Tax Tax Type Percent of Total Real 3, Real 71.30% Personal (inc l. P e na lty) Personal 9.38% Public Utility Public Utility 10.24% Tag & Tax Vehicle Tag & Tax 7.89% 16/20M Vehicle /20M Vehicle 0.23% Motor Carrier Motor Carrier 0.95% Total 4, Total % Public Utility 10.24% Tag & Tax 7.89% Motor Carrier 0.95% Personal 9.38% Real 71.30% Source: PVD Statistical Report of Property Assessment and Taxation.

17 % of total county value 30.00% 26.41% Ellsworth 26.36% 25.00% 20.00% 15.64% 16.03% 15.00% 10.00% 8.94% 5.00% 0.00% 0.44% 0.14% 0.19% 2.37% 0.00% 1.68% 1.80% Source: PVD Statistical Report of Property Assessment and Taxation.

18 % of total county value 35.00% 30.00% 32.59% Rice 25.00% 20.40% 20.00% 16.82% 16.53% 15.00% 10.00% 6.63% 5.00% 0.00% 0.11% 0.12% 0.02% 3.47% 0.01% 1.63% 1.67% Source: PVD Statistical Report of Property Assessment and Taxation.

19 % of total county value 40.00% 35.00% Pratt 34.99% 30.00% 25.00% 24.72% 20.00% 15.93% 15.00% 11.50% 10.00% 8.15% 5.00% 0.00% 0.19% 0.14% 0.10% 1.53% 0.05% 1.32% 1.39% Source: PVD Statistical Report of Property Assessment and Taxation.

20 % of total county value 70.00% 64.30% Miami 60.00% 50.00% 40.00% 30.00% 20.00% 15.91% 10.00% 10.31% 0.00% 0.08% 2.71% 1.57% 0.03% 1.19% 0.09% 0.93% 2.06% 0.82% Source: PVD Statistical Report of Property Assessment and Taxation.

21 % of total county value 70.00% 63.41% Douglas 60.00% 50.00% 40.00% 30.00% 22.44% 20.00% 10.00% 8.46% 0.00% 0.20% 0.70% 1.37% 0.05% 0.51% 0.00% 1.93% 0.88% 0.05% Source: PVD Statistical Report of Property Assessment and Taxation.

22 % of total county value 60.00% Montgomery 50.00% 48.07% 40.00% 30.00% 28.51% 20.00% 13.08% 10.00% 0.00% 0.11% 1.86% 0.30% 0.06% 0.78% 0.02% 3.27% 1.01% 2.92% Source: PVD Statistical Report of Property Assessment and Taxation.

23 % of total county value 90.00% 80.00% 84.16% Coffey 70.00% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00% 8.71% 0.00% 0.01% 2.96% 0.08% 0.01% 1.88% 0.42% 0.03% 0.28% 0.58% 0.86% Source: PVD Statistical Report of Property Assessment and Taxation.

24 % of total county value 60.00% 54.53% Kiowa 50.00% 40.00% 30.00% 20.00% 18.03% 10.00% 9.14% 10.14% 5.35% 0.00% 0.01% 0.25% 0.07% 1.16% 0.39% 0.18% 0.76% Source: PVD Statistical Report of Property Assessment and Taxation.

25 % of total county value 80.00% 70.00% Haskell 74.38% 60.00% 50.00% 40.00% 30.00% 20.00% 10.00% 0.00% 5.65% 0.28% 4.43% 0.05% 0.00% 7.50% 5.69% 0.36% 0.06% 0.51% 1.08% Source: PVD Statistical Report of Property Assessment and Taxation.

26 % of total county value 80.00% 70.00% Stevens 73.38% 60.00% 50.00% 40.00% 30.00% 20.00% 11.88% 10.00% 0.00% 5.99% 0.27% 3.16% 0.04% 0.00% 2.94% 0.53% 0.80% 0.36% 0.66% Source: PVD Statistical Report of Property Assessment and Taxation.

27 % of total county value 70.00% 60.00% Barber 62.04% 50.00% 40.00% 30.00% 20.00% 10.00% 0.00% 9.95% 0.02% 7.23% 0.24% 0.02% 12.36% 4.19% 0.90% 0.91% 1.21% 0.92% Source: PVD Statistical Report of Property Assessment and Taxation.

28 % of total county value 70.00% 60.00% 61.53% Jewell 50.00% 40.00% 30.00% 20.00% 15.38% 11.71% 10.00% 0.00% 0.19% 0.10% 0.03% 3.30% 3.76% 0.11% 0.49% 3.39% 0.00% Source: PVD Statistical Report of Property Assessment and Taxation.

29 % of total county value 50.00% 45.00% 44.66% Smith 40.00% 35.00% 30.00% 25.00% 25.35% 20.00% 15.00% 10.00% 9.51% 10.88% 5.00% 0.00% 0.05% 0.11% 0.01% 4.29% 0.01% 1.12% 4.00% 0.00% Source: PVD Statistical Report of Property Assessment and Taxation.

30 % of total county value 60.00% 50.00% 55.45% Sedgwick 40.00% 31.31% 30.00% 20.00% 10.00% 4.38% 5.92% 0.00% 0.23% 0.43% 0.82% 0.17% 0.18% 0.00% 0.98% 0.11% Source: PVD Statistical Report of Property Assessment and Taxation.

31 Billions $35.00 Statewide Assessed Value $ $ $30.00 $ $25.00 $20.00 $15.00 $10.00 $5.00 $0.00 Source: PVD Statistical Report of Property Assessment and Taxation.

32 Billions $18 $16 Assessed Value Major Classes of Property $14 $12 $10 $8 $6 $4 $2 $ Year Residential C&I Real/PP Public Utility Ag Land Oil & Gas Source: PVD Statistical Report of Property Assessment and Taxation.

33 1996 Assessed Value Major Classes of Property % of Total Value 7% 4% 17% 8% 38% Residential % of Total C&I % of Total Utilities % of Total Ag Land % of Total Oil & Gas % of Total All Other % of Total 26% Source: PVD Statistical Report of Property Assessment and Taxation.

34 2014 Assessed Value Major Classes of Property % of Total Value 7% 2% 5% 12% 48% Residential % of Total C&I % of Total Utilities % of Total Ag Land % of Total Oil & Gas % of Total 26% All Other % of Total Source: PVD Statistical Report of Property Assessment and Taxation.

35 $2,500 Kansas Land Values (Market) $2,000 Irrigated Non-irrigated Pasture $1,500 $1,000 $500 $ Source: Kansas Agricultural Statistics

36 Billions 1.80 Statewide Ag Land Values Total Assessed Value % 8.8% 12.7% 17.5% Source: PVD Statistical Report of Property Assessment and Taxation.

37 Market Impact to Ag Land Values No Influence on Ag Land Values No relationship to market value on land classified as land devoted to agricultural use By design ag land is insulated from outside market influences

38 8-Year Summary Cropland LNI's reflecting predominant soil type for the county 8-Yr Avg. 8-Yr Avg County LNI 2012 LNI Value Value Stevens Irr $12.85 $5.16 $11.60 $7.93 $18.88 $41.26 $52.79 $50.39 $65.51 $25.11 $31.69 $189 $236 Doniphan $50.25 $47.87 $49.76 $64.13 $73.31 $ $ $ $ $81.51 $95.92 $579 $677 LNI dropping off for 2014 value year. New LNI being added to the yr average. Source: Division of Property Valuation

39 Billions of $ Year Public Utility Ag Land Oil & Gas Source: PVD Statistical Report of Property Assessment and Taxation.

40 Counties with Oil & Gas Production

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49 Legislative Changes CIME Exemption for new equipment effective 2006 Commercial Motor Vehicle Fee Went from ad valorem to fee based in 2014 Watercraft Changes in assessment rate & levy rate in 2014 Assessment Rate = 11.5% , 5% & after

50 2014 PP Value & Tax Change Subclass Value Tax CIME (2.14%) -54,387,276 -$7,233,508 MV (.30%) -98,884,590 -$13,151,650 16/20M (.20%) -16,617,039 -$1,877,725 Watercraft (.09%) -42,031,388 -$5,590, ,920,293 -$27,853,058

51 Million 2,500 Machinery & Equipment Assessed Value 2,000 1,910 1,500 1, Source: PVD Statistical Report of Property Assessment and Taxation.

52 Change from CMV Fee Subclass Value Tax CIME** -16,091,029 -$2,140,107 MV** -98,884,590 -$13,151,650 16/20M** -16,617,039 -$1,877,725 Tag & Tax** -31,674,988 -$3,579,274 -$20,748,756 ** Estimates resulting from changes in CMV

53 Revenue from CMV Fee Fees KS Based Carriers $14,335,329 Non-KS Based Carriers $7,704,317 $22,039,646

54 Motor Fuel Taxes 33.63% (Deposited Daily) Non-KS-Based Motor Carriers 100% (Transferred from the State General Fund Semi-annually) County Equalization & Adjustment Fund Counties Annually $625,000 quarterly Special City & County Highway Fund 57% 43% Note: No distribution to SCCHF for FY 2013, 2014, 2015 and 2016 Amounts to meet the County hold harmless distribution Remainder distributed by the following equally waited factors Counties (Distributed quarterly by the following formula) Cities (Distributed quarterly by the following formula) 44.06% based on Dollars of Vehicle Registrations by the County 44.06% based on Vehicle Miles of Traffic within the County 11.88% based on Miles of streets and roads within the county Based on the City Population

55 SCCHF Distribution (Example) $10,000,000 = $5,700,00 Sedgwick $461,000 Reno $120,000 Kingman $47,000 Pratt $44,000 Barber $32,000

56 Source: PVD Statistical Report of Property Assessment and Taxation.

57 Lyon County Taxing Districts Total % of Total State 353, % County 15,085, % City 6,283, % Township 141, % USD General 4,207, % 20 Mill USD Other 8,284, % 39 Mill Cemetery % Fire 393, % Library 122, % Watershed 107, % Misc. 1,314, % Total 36,294, % Source: PVD Statistical Report of Property Assessment and Taxation.

58 High County Average Levy Year County Rate 2002 Wyandotte Rooks Russell Russell Smith Smith

59 High County Average Levy Year County Rate 2008 Elk Smith Smith Smith Smith Smith

60 Levy Effect on a $100,000 Home Tax Bill Smith Center ( ) $3,288 (Smith County) Westmoreland ( ) $1,408 (Pottawatomie County)

61 Levy Effect on Vehicle Tax (2013 F150 4x4 Crew Cab Lariat) 2015 Tax Bill Coffey (67.090) $369 Osage ( ) $712 Woodson ( ) $816

62 County Average Levy > 180 County Rate Chautauqua Elk Greeley Hamilton Jewell Labette Lincoln Neosho Republic Smith

63 Comments and Questions?

64 Contact Us Division of Property Valuation Kansas Department of Revenue 915 Harrison Street, Room 400N Topeka, KS