Wednesday, May 24, 2017
     

Delinquent Taxes

Delinquent real estate taxes not paid within three years are subject to foreclosure action, thus putting the property in jeopardy of being sold at auction.  Details of Tax Foreclosure Sales may be obtained by requesting a list from the Russell County Treasurer’s office.  This information will also be available online at the time of a tax sale.

Publication of Delinquent Real Estate Taxes:

Prior to current year delinquent taxes being put in the delinquent records of the Russell County Treasurer, they are published in the official county newspaper (as designated by the Board of County Commissioners) for three consecutive weeks in August in accordance with the provisions of K.S.A. 79-2323a.

Publication of Delinquent Personal Property Taxes:

Personal Property taxes that are unpaid October 1 of the current tax year are published in compliance with K.S.A. 19-547 for three consecutive weeks in October in the official county newspaper (as designated by the Board of County Commissioners).

Escrow Payment Plan 

 

This program is designed for any taxpayer to make monthly payments in order to spread their tax liability throughout the year, as opposed to either a half or full payment in late December.  Monthly payments are set using an estimate of the previous year’s taxes.  Should the escrow account come up short, the taxpayer is notified in November of any outstanding balance, thereby allowing them sufficient time to pay the balance by the mandated due date.  Any balance after posting either taxes or registrations results in either a refund to the taxpayer or carryover in the account for the next year.  Payments are made by mail, in person or by automatic bank withdrawal.  To set up an escrow account, contact the Russell County Treasurer at 785-483-2251 or email

rscotreasurer@ruraltel.net

Filing a Protest 

 

1.  If you have not had a value hearing with the County Appraiser on the valuation of your property for the same tax year, you can file a protest.  Protest forms are available from the County Treasurer or online.

2.  Please read and follow the instructions on the form carefully for a successful appeal.  Note:  If the protest form is received in the Treasurer’s office unsigned, the protest will be considered invalid and will be returned to you.  The delay may jeopardize your chances for a hearing.

3. Tax protest forms must be completed, then signed before sending to the Treasurer’s office on or before December 20.  If the taxes are paid by an escrow agent in full (not first half), you have until January 31 the following year to file your protest.

4. You must keep a copy of the protest form.  You will need to use this form to file the protest with the Board of Tax Appeals if you are not satisfied with the County’s decision.

5. The County Appraiser will contact you to schedule an informal hearing after the County Treasurer forwards your protest form to the Appraiser.  If you are filing a protest on the basis of an illegal tax levy, an Appendix must be completed and attached to the protest form.  The County Treasurer will mail those protest forms to the State Board of Tax Appeals.  No informal hearing will be held with the Appraiser in the case of illegal tax levies.

6. If you are successful in your appeal and your taxes are reduced and result in a refund, payment will be issued upon the Treasurer receiving a correction from the County Appraiser’s office.

Frequently Asked Questions 

 

Q. When should I receive my tax bill?

A. You should receive your real estate and personal property tax statement for the current year by the middle of November.  The bottom half of the Russell County Tax statement is divided into three bar-coded payment coupons.  You have the option of paying with either the full payment coupon, or the 1st and 2nd half coupons.  No second half statements are mailed.

Q. What if my mortgage company pays my real estate taxes and I receive the bill?

A. If you have an escrow account for your real estate taxes with a mortgage company, the mortgage company should receive the tax statement.  Russell County’s tax statements are printed on colored-stock paper, and this is the statement the mortgage company should receive.  If you do receive the tax statement instead of the mortgage company, we ask that you forward it to the mortgage company so they can pay taxes from the escrow account.  We also ask that you have your current mortgage company notify the County Treasurer’s office so that we can get the correct billing information from them.  As a courtesy to our taxpayers, we send a generic white tax statement, plainly marked COPY to the taxpayer.

Q. What should I do if I don’t receive a tax bill?

A. If you are to receive a statement, but do not by the end of November, please contact the County Treasurer’s office at 785-483-2251.

Q.  When are my real estate taxes due?

A.  If you are responsible for paying taxes on a home or other real estate property, the full amount could be paid or the half amount on or before December 20 of that year.  If the first half is paid, the second half of that year’s taxes are due on or before May 10 of the following year.

Mortgage companies are required by Federal Law to make half payments, so they will be paying taxes on or before December 20 and on or before May 10.

Q.  What happens if I don’t pay my real estate taxes on time?

A.  If the first half of the current year real estate taxes are not paid by December 20, interest will start accruing December 21.

If the mortgage company was to have paid these taxes, you must inform them that the Treasurer’s office did not receive the payment.  If there are any questions, the mortgage company needs to call the County Treasurer’s office at 785-483-2251.

Your or the mortgage company can pay the first half of the current year taxes with interest up until May 10.  After May 10, if the first half of the real estate taxes has not been paid, the full amount of the current year tax plus interest will have to be paid.  If the current year tax has not been paid by the first of August, there will be additional fee of  $16.00 for advertising.  The county treasurer is required by K.S.A. 79-2303 to publish a list of unpaid real estate taxes.

If taxes are unpaid on the first Tuesday after the first Monday in September, taxes will be put on the delinquent tax roll, and it becomes a lien on the real estate.  If you want to pay delinquent years, K.S.A. 79-2041A requires that the most delinquent year be paid first.

Q.  When would my real estate property be up for tax sale?

A.  Real estate property taxes that are three years delinquent are subject to a tax foreclosure action and public sale.

Q.  When are my personal taxes due?

A.  The first half of the personal property taxes are due on or before December 20.  If you pay the first half of the personal taxes in December, the second half is due on or before

May 10 of the following year.

Q.  What happens if I don’t pay my personal property taxes on time?

A.  If the first half of the personal property taxes are not paid by December 20, the full tax amount plus interest becomes due, starting December 21.  Delinquent notices for personal property are sent out the third week in February.  If they are not paid, warrants are issued.  Warrants also have fees attached, in addition to interest that has accrued.  Sheriff’s Warrants are issued 30 days after notices are mailed. 

If you paid the first half of your personal property taxes on time, the second half of the personal property taxes are due on or before May 10.  If these taxes are not paid by May 10, interest will begin to accrue.

Delinquent personal property tax notices are mailed on or before July 15.  If they are not paid, tax warrants are issued by August 15.  K.S.A. 79-2017, requires delinquent personal property tax be advertised in October. 

Q.  What is the interest charged on delinquent taxes?

A.  At the current time, it is 10% annually.

Q.  Can I make partial payments on my taxes?

A.  No. Depending on the time of year, you can only make half or full payment.

Q.  What type of payment is acceptable for tax payment?

A.  You may use a personal check, money order, cashier’s check, cash or credit card.  Credit card payments may be made through Official Payments.  This service may be accessed by calling 1-800-2PAY-TAX (1-800-272-9829) or by visiting the website at 
www.kansas.gov/propertytax.  There is a fee for this service.

Q. To whom do I make out my check?

A. For real estate and personal property tax statements and notices and tax warrants, checks should be made out to Russell County Treasurer.

Q. Where can I pay real estate and personal property taxes?

A. You may pay your taxes at our office located at the Treasurer’s office, County Courthouse, 1st floor, 401 Main, Russell, Kansas.

Q. Where do I mail my tax payments?

A. To the Russell County Treasurer, PO Box 855, Russell, KS  67665.

Tax Collections

Tax bills are mailed on or soon after November 1.  The first half is due by December 20.  If the first half is not paid by then, it begins to accrue interest.  If the first half is paid by December 20, the last half will be due by May 10 of the following year.  If your property taxes are paid out of an escrow account, your tax bill will be sent to the mortgage company or bank that handles your escrow account, and you, the taxpayer, will be mailed a COPY of the tax statement. 

If your property value goes up, it does not necessarily mean you will pay more taxes.  Likewise, if your property value goes down or does not change, it does not automatically mean you will pay less or the same amount of taxes.  Your property taxes are based on how much your local taxing authorities budget for services each year.

The first $2,300 in residential assessed value is exempt from statewide USD taxes.

Real Estate Taxes:

After December 20 and until May 10, the first half payment plus interest can be paid.  If not paid by May 10, the full tax plus interest must be paid.  There is no longer the option of paying the first half.  If taxes are due and unpaid for three years, the property is subject to a tax foreclosure suit by the county.  The property can then be sold at public auction.  Anyone that has delinquent real estate taxes in the county cannot bid at these auctions.

Personal Property Taxes:

After December 20 the full amount of personal property taxes are due plus interest.  A sheriff’s warrant is issued for unpaid personal property taxes in March.  If the first half taxes are paid in December, the second half is due May 10.  A sheriff’s warrant is issued for second-half unpaid personal property taxes in August.

Mill Levies:

The mill levy is the tax rate applied to the assessed value.  One mill is one dollar per $1,000 of assessed value.  Since 1996 the Legislature and Governor have reduced the statewide USD levy from 35 mills to 20 mills.  The County Clerk computes the mill levies by dividing the portion of the taxing authority’s budget that is property tax funded by the taxable assessed value in the taxing authority’s service area.

Revenue from Property Tax Levies:

Local taxing authorities do not receive more money by raising property values.  Changes in property values do not change the amount of tax dollars needed for local services.  A local taxing authority has authority to levy tax on property within its jurisdiction based on the amount of money needed to provide public services.  The local taxing authorities’ budgets are published, public hearings are completed, and budgets are set in August of each year.

Mortgage Company Payments 

 

If your real estate tax payment is held in escrow by a mortgage company, the mortgage company should receive the tax statement.  We will send you a very generic looking copy of the tax statement clearly marked COPY for your records.  If you do receive the tax statement instead of the mortgage company, we ask you to forward it to the mortgage company so they can pay taxes from the escrow account.  We also ask you to have your current mortgage company notify the County Treasurer’s office so that we can get the correct billing information to them.

Mortgage companies are required by Federal Law to make half payments, so they will be paying taxes on or before December 20 and on or before May 10. 

Past due notices are sent to the homeowner, not to the escrow agent.  If the mortgage company was to have paid these taxes, you must inform them that the County Treasurer’s office did not receive payment.  If there are any questions, the mortgage company needs to call the County Treasurer’s office at 785-483-2251.

Tax Roll Corrections 

 

The Russell County Appraiser issues all tax bill corrections.  A corrected real estate or personal property tax bill is issued with the corrected information.  Reductions will be reflected on the second half payment if taxes are not paid in full.  Fully paid taxes with a reduction will create an overage resulting in a refund.