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Leavenworth County · Kansas

Property Tax in Leavenworth County, 2026

A calculator and field guide for Leavenworth-area homeowners — and for anyone considering a move to Leavenworth County — including Kansas's constitutionally-fixed 11.5% residential assessment ratio (Art. 11, §1), the 20-mill Statewide School Levy with a $20,000 exemption, SAFESR refund for low-income seniors 65+, and the partial Disabled Veteran Refund (SVR — Kansas does NOT provide a full vet exemption).

Median Effective Rate
1.40%
tax bill ÷ market value
Median Home Value
$240,000
single-family, 2026
Typical Annual Bill
$3,360
on AV (11.5% of FMV) × consolidated mill levy / $1,000
Assessor
Leavenworth Co. Appraiser
Thinking of moving? Compare Leavenworth County side-by-side with any other county we cover.

Leavenworth County, home to Leavenworth and 83k Kansans, operates under Kansas's constitutionally-fixed property tax system. Residential property is assessed at 11.5% of fair market value (Kansas Constitution Art. 11, §1; commercial is 25%). Tax = AV × Mill Levy / 1,000. The state imposes a 20-mill Statewide School Levy, but the first $20,000 of appraised value is EXEMPT from this state portion (~$46/year reduction for all owners). Kansas does NOT have a senior property tax freeze.

How the bill is built

Kansas property tax follows a 3-step calculation. Step 1: Fair Market Value. The Leavenworth County Kansas Appraiser's Office determines FMV every year (Kansas reappraises annually, unlike Missouri's biennial cycle). Step 2: Apply 11.5% residential assessment ratio. AV = FMV × 11.5%. Commercial uses 25%; agricultural uses 30% of use value. Step 3: Apply mill levy. Tax = AV × mill levy / 1,000. Leavenworth County's combined consolidated mill levy is ~122 mills (× 11.5% residential AR = ~1.40% effective rate against market value).

The $20,000 Statewide School Levy exemption is automatic — for ALL owners, not just seniors. Kansas\'s 20-mill Statewide School Levy is reduced by an exemption of the first $20,000 of appraised value. At 11.5% AR × 20 mills, this saves every Kansas homeowner approximately $46/year automatically. No application required. Senior protection beyond this is limited to the SAFESR refund (75% of paid tax for 65+ with income below $23,700) and the Homestead Refund (up to $700 for 55+ or disabled with income below $42,000) — both income-tested.
Kansas does NOT provide a full property tax exemption for 100% disabled veterans — among only a handful of states without this benefit (similar to Missouri and Massachusetts). Instead, the Kansas Disabled Veteran Property Tax Refund (SVR) provides a refundable credit: 50% of property tax paid for 50%+ service-connected disability, or 75% for 70%+ disability. Income-tested at ~$60,000 household income. File Form K-40SVR with state income tax return by April 15. Disabled veterans should compare with neighboring Missouri\'s MO-PTC ($1,100 max) or move further afield to states with full exemptions (MD, VA, IA, WI, MI, NJ, PA, SC).
Reappraisals occur annually — providing real-time market reflection but also volatility. Unlike Missouri\'s odd-year cycle or Maryland\'s triennial cycle, Kansas reappraises real property every year. Property owners can appeal to the County Board of Equalization within 30 days of receiving the change of value notice (typically March). Comparable sales evidence is the most-effective basis for appeal. Subsequent appeals to the State Board of Tax Appeals (BOTA) require formal evidence and hearing.

2026 Leavenworth County rate breakdown (consolidated mill levy per $1,000 of AV (11.5% of FMV), Leavenworth district)

Taxing entityRate
Combined consolidated mill levy (~122 mills × 11.5% AR = ~1.40% effective)122.0000
Combined total122.0000

As of April 26, 2026 · From Leavenworth County Kansas Appraiser's Office.

Note: Leavenworth County is **home to Fort Leavenworth** (the oldest active US Army post west of the Mississippi River, established 1827) and the federal **United States Penitentiary, Leavenworth** (a high-security federal prison opened 1903 — among the most-famous US penitentiaries; also nearby USDB Disciplinary Barracks for Department of Defense prisoners). The county sits along the Missouri River north of Kansas City. Major communities include Leavenworth (~37K, the seat — population includes a large military and federal prisoner component), Lansing (~12K, home to the Kansas State Penitentiary), Basehor (~7K, fast-growing KC metro suburb), and Tonganoxie (~6K).
Note: Leavenworth County effective property tax rates run approximately **1.40% — moderate by Kansas standards**. Combined consolidated mill levy is ~122 mills. Median home values around $240K combined with the moderate rate produce median annual bills around $3,360. Significant Fort Leavenworth military housing reduces the residential property tax base.
Note: For relocation buyers: Leavenworth County offers **the historic Kansas Army-town** option — Fort Leavenworth's Combined Arms Center and Command and General Staff College attract substantial mid-career US Army officers (typically 1-2 year tours), creating a transient but high-skill professional class. The Basehor / Tonganoxie corridor offers fast-growing KC suburban housing with shorter commutes than Johnson County's southern fringe. The trade-off: limited commercial sector outside government, military, and federal prisons.

Deductions and exemptions for 2026

Kansas homeowner property tax relief is concentrated in three mechanisms: (1) the constitutional 11.5% residential assessment ratio (applied automatically), (2) the $20,000 Statewide School Levy exemption (applied automatically), and (3) the income-tested SAFESR Refund for low-income seniors 65+ and the Homestead Refund for 55+ or disabled. Notably, Kansas does NOT provide a full disabled-veteran exemption — only the partial SVR refund.

The 11.5% Residential Assessment Ratio (constitutional)

Kansas Constitution Art. 11, §1 fixes residential property at 11.5% of fair market value — applied automatically with no application. Commercial uses 25%; agricultural uses 30% of use value. The constitutional ratio means a $300K market-value home has only $34,500 assessed value (compared to states with 100% AR where the same home would have $300K AV against the rate).

$20,000 Statewide School Levy Exemption (automatic)

Kansas\'s 20-mill Statewide School Levy applies to most Kansas property — but the first $20,000 of appraised value is exempt from this state portion. At 11.5% AR × 20 mills, this saves every Kansas homeowner approximately $46/year automatically. No application required. This applies to ALL homeowners — not just seniors.

SAFESR Refund + Homestead Refund (income-tested)

Kansas does NOT have a senior property tax freeze (no SB 190 equivalent). Senior protection is limited to two income-tested refund programs: SAFESR (Property Tax Relief for Low-Income Seniors) refunds 75% of property taxes paid for owners 65+ with household income below ~$23,700 (2026, indexed). The Kansas Homestead Refund provides a partial rebate up to ~$700/year for owners 55+ or disabled with household income below ~$42,000. File Form K-40H (Homestead Refund) or Form K-40SVR (SAFESR) with Kansas Department of Revenue by April 15.

Disabled Veteran Refund (SVR — partial only)

Kansas\'s SVR refund provides 50% of property tax paid for 50%+ service-connected disability, or 75% for 70%+ disability. Income-tested at ~$60,000 household income. Surviving spouses retain. File Form K-40SVR. NOT a full exemption — meaningful disadvantage vs neighboring Missouri\'s MO-PTC ($1,100) or eastern states with full vet exemptions.

Appealing your assessment

Kansas property tax appeals follow a 3-tier process. Level 1: County Board of Equalization. File a written appeal within 30 days of receiving the change of value notice (mailed late February to early March each year, since Kansas reappraises annually). The CBOE holds informal hearings — present comparable sales, recent appraisals, or condition documentation. Level 2: State Board of Tax Appeals (BOTA). If denied, appeal to the BOTA within 30 days of the CBOE decision. BOTA holds formal evidentiary hearings (small-claims division for residential properties under $3M). Level 3: Court of Appeals. BOTA decisions can be appealed on legal grounds. Most Kansas appeals are resolved at Level 1.

Cities and towns in Leavenworth County

Leavenworth County contains 4 incorporated municipalities, ranging from Leavenworth to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Leavenworth County is subject to Leavenworth County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town Type Population (2020)
Leavenworth County seat city 37,300
Lansing city 12,100
Basehor city 6,800
Tonganoxie city 5,800

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Leavenworth tax district. Other cities in Leavenworth County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Leavenworth County Kansas Appraiser's Office before relying on any estimate.

Frequently asked questions

When are Kansas property taxes due?

Kansas property taxes are due in two installments: December 20 (first half) and May 10 (second half). Bills are typically mailed in November. Late payments accrue interest plus penalty. Most Kansas homeowners pay through escrow via mortgage servicer. Some counties offer optional installment plans — contact your county treasurer for current options.

Why does Kansas not have a senior property tax freeze?

Kansas does not have a senior property tax freeze (no SB 190 equivalent like Missouri). The Kansas Legislature has considered similar legislation multiple times in recent years but has not passed a senior freeze. Senior protection is limited to two income-tested refund programs: SAFESR (Property Tax Relief for Low-Income Seniors) refunds 75% of property taxes paid for owners 65+ with household income below ~$23,700 (2026, indexed), and the Kansas Homestead Refund provides a partial rebate up to ~$700/year for owners 55+ or disabled with household income below ~$42,000. Both refunds are filed with Kansas Department of Revenue (Form K-40H or K-40SVR) by April 15.

How does the SAFESR refund work?

SAFESR is a refundable claim filed with Kansas Department of Revenue (NOT with the county). Eligibility: age 65+ as of December 31 of the tax year; primary residence in Kansas; household income below ~$23,700 (2026 limit, indexed annually); have paid property taxes on the home. Mechanism: SAFESR refunds 75% of the property taxes paid on the primary residence. Filing: Form K-40SVR, due April 15 (with extension available). The refund is paid as a check from Kansas Department of Revenue, typically within 90 days of filing.

Why doesn\'t Kansas have a full disabled veterans property tax exemption?

Kansas does NOT provide a full property tax exemption for 100% disabled veterans — among only a handful of states without this benefit (Missouri and Massachusetts are similar). Kansas\'s primary veteran property tax relief is the Disabled Veteran Refund (SVR): 50% of property tax paid for 50%+ service-connected disability, or 75% for 70%+ disability. Income-tested at ~$60,000 household income. File Form K-40SVR with state income tax return by April 15. Disabled veterans seeking a full exemption may want to compare neighboring Missouri (MO-PTC up to $1,100), or eastern states with full vet exemptions (MD, VA, IA, WI, MI, NJ, PA — and SC for 100% P&T).

How does the $20,000 Statewide School Levy exemption work?

The Kansas Statewide School Levy is 20 mills, applied to most Kansas property to fund public schools. However, the first $20,000 of appraised value of every Kansas home is EXEMPT from this 20-mill state portion. At 11.5% AR × 20 mills, this saves every Kansas homeowner approximately $46/year automatically. No application required — it appears as a deduction on your bill. This is universal (not senior-specific) and applies to ALL primary residences. The local mill levy (county, city, school district, special districts) still applies to the full assessed value.

How do I appeal my Kansas assessment?

Kansas property tax appeals follow a 3-tier process. Level 1: County Board of Equalization (CBOE). File a written appeal within 30 days of receiving the change of value notice (mailed late February to early March each year — Kansas reappraises annually). The CBOE holds informal hearings — present comparable sales, recent appraisals, or condition documentation. Level 2: State Board of Tax Appeals (BOTA). If denied, appeal to BOTA within 30 days of the CBOE decision. BOTA holds formal evidentiary hearings (small-claims division for residential properties under $3M). Level 3: Kansas Court of Appeals. BOTA decisions can be appealed on legal grounds. Most Kansas appeals are resolved at Level 1.

About Leavenworth County

Beyond the property tax — a few things you might not know about the place.

Weird fact
Leavenworth has **three federal/military prisons** — making it one of the most prison-concentrated cities in the United States. The trio includes: (1) **United States Penitentiary, Leavenworth** (operated by the Federal Bureau of Prisons, opened 1903 — the famous "Big House" that has held mobster Frank Nitti, gangster Bumpy Johnson, baseball player Pete Rose, and 1990s lawyer F. Lee Bailey); (2) the **United States Disciplinary Barracks** (the only maximum-security US Department of Defense prison, holding military convicts including Bradley Manning before her transfer); and (3) the **Federal Detention Center, Leavenworth** (a pretrial detention facility). The state also operates the Lansing Correctional Facility (the Kansas State Penitentiary, established 1864) just outside Leavenworth. The combined prison/military population significantly affects the county's demographics.
Hometown hero
Buffalo Bill Cody
William Frederick "Buffalo Bill" Cody (1846-1917) — the legendary American showman whose Buffalo Bill's Wild West (1883-1913) was the most-celebrated traveling exhibition of the late 19th century — lived in Leavenworth, Kansas (Leavenworth County) from 1853 to 1857 with his family. Cody's father Isaac was killed in a violent dispute with pro-slavery activists in 1857 (during "Bleeding Kansas") — leading the family to leave Leavenworth. Cody returned to Leavenworth periodically throughout his life. Cody worked as a US Cavalry scout (winning the Medal of Honor in 1872), bison hunter (~4,280 bison killed for railroad construction crews), and theatrical entertainer. His Wild West show toured Europe twice and made him one of the most-recognized Americans of his era.
Biggest annual event
CGSC graduation + Buffalo Bill Cody Days
The US Army Command and General Staff College (CGSC) at Fort Leavenworth holds **annual graduation ceremonies** (June and December) for 700-1,000 mid-career US Army officers (typically Major rank) plus international military students from 50+ allied nations. CGSC graduation is a major regional event drawing senior US Army leadership, foreign military attaches, and family members from around the world. Buffalo Bill Cody Days (annual, late September in Leavenworth, since 1990) celebrates the city's Cody heritage with parades, a Wild West reenactment, the Cody Cowboy Statue ceremony, and traditional Western programming.

About this site's data and estimates. The Property Tax Almanac is an independent editorial reference. It is not affiliated with any government agency, tax assessor, or tax preparation service. The calculators and data on this site are informational and are not a substitute for advice from a qualified tax professional, attorney, or your official county assessor or appraisal district.

Accuracy, sources, and scope. Tax rate data is compiled from publicly available sources — including the Texas Comptroller of Public Accounts, the Indiana Department of Local Government Finance, the Illinois Department of Revenue, the Florida Department of Revenue, the Tennessee Comptroller of the Treasury, the Arizona Department of Revenue, the North Carolina Department of Revenue, the Wisconsin Department of Revenue, the Michigan Department of Treasury, the Iowa Department of Revenue and Iowa Department of Management, the Minnesota Department of Revenue, the California State Board of Equalization, individual county appraisal and assessor offices, and the US Census Bureau — and is believed to be accurate as of the "revised" date shown on each page. Rates change annually (and sometimes mid-year) through local budget adoptions, legislative action, and voter-approved measures. Rates displayed reflect the primary tax district of the county seat; rates in other cities, school districts, Municipal Utility Districts (MUDs), Emergency Services Districts (ESDs), Mello-Roos Community Facilities Districts (CFDs), and special taxing units within the same county may be meaningfully higher or lower. Census population figures are from the 2020 Decennial Census and are rounded to the nearest 100.

How to use these estimates. The calculator produces a rough estimate based on the county seat's combined rate, statutory deductions and exemptions available statewide, and the value you enter. Your actual bill depends on your specific parcel's assessed or appraised value, the exact taxing entities covering your address, any local-option exemptions you qualify for, any assessment caps or circuit-breaker protections (e.g., Florida's Save Our Homes, Arizona's Prop 117 LPV cap, Indiana's 1% circuit breaker, North Carolina's Elderly/Disabled Exclusion, Wisconsin's Lottery & Gaming Credit, Michigan's Proposal A 5%/IRM cap, Iowa's residential rollback, Minnesota's Homestead Market Value Exclusion, California's Proposition 13 acquisition-value system and 2% annual cap), and any appeal or protest outcomes. For an authoritative figure, consult your county appraisal district (Texas), county assessor (Indiana, Illinois, Tennessee, Arizona, North Carolina, Iowa, Minnesota, California), county property appraiser (Florida), or municipal/township assessor (Wisconsin and Michigan — assessments are set at the city/village/township level rather than the county level; some Iowa and Minnesota cities also have city-level assessors). The contact information for the primary authority in each county is listed at the top of that county's page.

No legal or tax advice; no warranty. Nothing on this site constitutes legal, tax, financial, investment, or real estate advice. The Property Tax Almanac, its authors, and its publisher make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability of the content on this site. Any reliance you place on the information is strictly at your own risk. We are not liable for any loss or damage — including without limitation, indirect or consequential loss or damage — arising from the use of this site or from decisions made based on its content.

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