Property taxes due Dec. 21
The first half of 2009 property taxes are due Dec. 21, and taxpayers may wonder how their taxes compare with residents elsewhere in the county.
Property taxes are measured in mills. A mill is one-tenth of 1 percent of a property’s assessed value.
Different kinds of property are assessed at different rates. For example, a residential property’s assessed value is 11.5 percent of its appraised value.
A taxpayer who owns a residential property appraised at $75,000 would pay $8.63 per mill in property taxes.
Adding the different levies in a city results in the total levy paid by taxpayers in that city.
The levy is 214.4 mills in Burns, where a taxpayer would owe $1,849 in property taxes on a $75,000 residence.
Durham taxpayers face a total levy of 138.1 mills, the lowest in Marion County. A $75,000 residence would be taxed $1,191.
The levies in Florence total 211.6 mills, resulting in a $75,000 home being taxed $1,825.
Goessel residents will see a total levy of 182.6 mills. A taxpayer with a $75,000 home could expect to pay $1,575 in taxes.
Taxpayers in Hillsboro must pay 164.4 mills of total levies. That would cost a homeowner $1,418 for a $75,000 home.
The total levy in Lehigh is 187.9 mills, resulting in a tax bill of $1,621 for a $75,000 residence.
The levies in Lincolnville total 193.3 mills, for a tax bill of $1,667 for a $75,000 residence.
Lost Springs taxpayers face a total levy of 150.5 mills. A taxpayer would owe $1,298 for a $75,000 residence.
The total levy in Marion is 186.0 mills. The taxes on a $75,000 residence would be $1,604. A homeowner in the Cottonwood Drainage District would owe an additional $35 for the same home.
Peabody taxpayers not in the hospital district have a levy of 204.1 mills, or $1,760 on a $75,000 home. Those in the hospital district pay 215.0 mills, or $1,855 for a $75,000 residence.
Ramona has the highest total levy in Marion County, 247.4 mills. That results in a property tax bill of $2,134 for a $75,000 residence.
The total levy in Tampa is 185.8 mills, or $1,602 for a $75,000 residence.
State and county
The State of Kansas property tax levy remains the same from 2008, 1.5 mills.
Marion County’s mill levy is 64.2 mills, up .9 mills from 2008. State and county property taxes are paid on all taxable property.
City mill levies vary greatly, from a low of 7.3 mills in Durham to a high of 114.0 in Ramona.
- Burns — 72.5 mills, down one mill from 2008
- Durham — 7.3 mills, up two mills
- Florence — 87.4 mills, up two mills
- Goessel — 54.3 mills, down one mill
- Hillsboro — 40.2 mills, up less than one mill
- Lehigh — 61.5 mills, down less than one mill
- Lincolnville — 58.7 mills, up less than one mill
- Lost Springs — 19.2 mills, down less than one mill
- Marion — 61.7 mills, up less than one mill
- Peabody — 72.9 mills, down less than one mill
- Ramona — 114.0 mills, down less than one mill
- Tampa — 54.3 mills, down less than one mill
School districts account for a substantial portion of property taxes throughout
USD 397 — which includes Lincolnville, Lost Springs, Ramona, and Tampa — set a 45.5 mill levy, the lowest school district levy in Marion County.
The 2009 levy in Peabody-Burns USD 398 is 56.4 mills.
Taxpayers in Marion and Florence pay 45.9 mills to USD 408.
USD 410 — which includes Hillsboro, Durham, and Lehigh — set a 58.5 mill levy. That is the highest in Marion County.
Goessel USD 411 has a 57.6 mill levy.
Marion County Hospital District No. 1 set a levy of 12.6 mills. The district includes Burns, Florence, Lincolnville, Lost Springs, Marion, Ramona, Tampa, and part of Peabody.
Several fire districts in Marion County possess taxing authority.
Marion County Fire District No. 1 Durham levies 4.3 mills; No. 2 West Branch, 5.0 mills; No. 3 Colfax, 6.9 mills; No. 4 Peabody, 2.6 mills; No. 5 Clear Creek, 8.4 mills; No. 6 Lost Springs, 5.5 mills; and No. 7 Tampa, 4.5 mills.
Fairplay Township Fire Fund levies 1.0 mill, and Menno Township Fire Fund levies 1.4 mills.
The townships in Marion County tax considerably less than the county, school districts, and cities. Some levy no taxes at all.
- Catlin — less than one mill
- Centre — 3.2 mills
- Doyle — 2.0 mills
- Durham Park — 1.0 mill
- East Branch — less than one mill
- Fairplay — less than one mill
- Gale — 2.0 mills
- Grant — 1.3 mills
- Lehigh — 4.1 mills
- Liberty — 1.7 mills
- Logan — less than one mill
- Menno — less than one mill
- Peaboy — 1.8 mills
- Risley — 2.9 mills
- Wilson — 1.1 mills
- Blaine, Clark, Clear Creek, Colfax, Lost Springs, Milton, Moore, Summit, and West Branch townships — no levy
There are 14 cemetery districts that levy property taxes in Marion County.
Taxpayers in the Burns, French Creek, Gard, Grant, and Lost Springs cemetery districts pay less than one mill.
Claney cemetery district levies 1.1 mills; College Hill, 1.4 mills; Lewis, 1.4 mills; Lincolnville, 1.2 mills; Pilsen, 1.7 mills; Prairie Lawn, 2.2 mills; Summit, 2.2 mills; Tampa Community, 1.9 mills; and Whitewater, 2.4 mills.
Parts of Marion County are within the Cottonwood Valley Drainage District, which levies 4.0 mills.
Marion County Improvement District No. 1 Eastshore levies 3.5 mills. Improvement District No. 2 County Lake levies 2.4 mills. Improvement District No. 3 Pilsen levies 14.1 mills.
North Central Kansas Library District levies 1.3 mills.
The Kansas Constitution defines 10 categories of property for tax purposes. Property owners pay taxes on a certain percentage of a property’s appraised value, determined by its category.
Residential property is divided into two categories — residential and farm residential. Both properties are assessed taxes on 11.5 percent of the appraised value.
Land devoted to agricultural use is assessed at 30 percent, and improvements on land devoted to agricultural use are assessed at 25 percent.
Property tax is assessed on 12 percent of a vacant lot’s appraised value.
Not-for-profit organizations pay tax on 12 percent of the appraised value of property they own and operate.
Commercial and industrial property are taxed on 25 percent of appraised value.
A locally assessed public utility pays tax on 33 percent of its appraised value.
All property not belonging to one of the above categories is taxed on 30 percent of its appraised value. No tax is collected on tax-exempt property.
Marion County collects property taxes for other taxing entities in the county, such as cities and school districts, and forwards the tax money to those districts.