Russell County Appraiser
Duties of the County Appraiser
The County Appraiser is an appointed position with the responsibility to discover, list, appraise and maintain records of data relating to all taxable and exempt real and personal property within Russell County.
The County Appraiser 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 each year. Market value (what a willing buyer and 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 the Kansas Constitution, statutes and state guidelines.
Most personal property (except business machinery and equipment, RV’s and etc.) is also appraised at market value.
The Russell County Appraiser’s Office is mandated by K.S.A. 79 – 1476 to re-inspect all real property in Russell County every six years. The purpose of this inspection is to verify that our data is current and represents the property accurately. The Appraiser’s Office physically inspects approximately 17% of the real property located in Russell County, Kansas each year.