Sedgwick County, home to Wichita and 525k 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 Sedgwick 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. Sedgwick County's combined consolidated mill levy is ~122 mills (× 11.5% residential AR = ~1.40% effective rate against market value).
2026 Sedgwick County rate breakdown (consolidated mill levy per $1,000 of AV (11.5% of FMV), Wichita district)
| Taxing entity | Rate |
|---|---|
| Combined consolidated mill levy (~122 mills × 11.5% AR = ~1.40% effective) | 122.0000 |
| Combined total | 122.0000 |
As of April 26, 2026 · From Sedgwick County Kansas Appraiser's Office.
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.