Classification Chart
According to the Constitution of Kansas, real property will be taxed by classification for ad valorem tax purposes. Following is a listing of these classifications and the percentages of market value or use value (for agricultural land):
Class Percentage of Assessment
| R | Residential (homes, mobile 11.5% of market value, home apartments, condominium) |
| A | Agricultural Land (used 30% of use value for agricultural purposes) |
| A | Agricultural Improvements (25% of market value) |
| F | Residences on Farm (11.5% of market value home sites) |
| V | Vacant Lots (12% of market value) |
| O | Properties Not Listed as 30% of market value (commercial or residential) |
| C | Businesses or industry (25% of market value) |
| E | Property exempt from taxation 0% |
| U | State assessed utilities (33% of state appraised value) |
