Property Tax & Mill Levy

City of McPherson Property Tax Information

Tax Statements: 
Payment of taxes is the responsibility of the owner. Tax statements are mailed in November. If you own property in McPherson County and do not receive a tax statement, please contact the Country Treasurer Office. There are no second half reminders mailed.

Real Estate Taxes: 
First half taxes are due by December 20th. After December 20th and until May 10th, the first half payment can be paid plus interest. After May 10th, the full tax plus interest must be paid. 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.

Personal Property Taxes:
The first half taxes are due by December 20th. After December 20th, the full amount of personal property taxes (including gas and oil, intangibles and heavy trucks) is due plus interest. Full-unpaid personal property taxes are sent to the Sheriff for collection by March and unpaid gas and oil taxes are sent to the oil companies for collection. If the first had taxes were paid in December, the second half is due May 10th. The second half of unpaid personal property taxes are sent to the Sheriff for collection by August and unpaid gas and oil taxes are sent to the oil companies for collection.

Tax Roll Corrections:
Tax bill corrections are initiated by the County Appraiser. The County Treasurer's office receives this information and issues a corrected tax statement. Reductions will be reflected on the second had payment if taxes are not paid in full. Fully paid taxes with a reduction will result in a refund check being issued. 

Ad Valorem Taxes & Mill Rates:
The 2025 City of McPherson Mill Levy is 53.826.
The City of McPherson's mill levy history can be found here.
Mill rate is the amount of tax payable per dollar of assessed value of a property.
A mill is one one-thousandth of a dollar, in property tax terms equals $1 per $1000 of assessed valuation.

Classification Descriptions and Assessment Percentages:

Definitions:

• Mill = Thousandth (one-tenth of one percent (0.001))
• Assessed Valuation (AV)
  • Assessed Valuation = Property Appraised Value X Assessment Rate
  • Kansas Residential property is assessed at 11.5%, per Kansas Constitution
  • Industrial and Commercial property is generally assessed at 25%

Mill Levy Formula:

• Total Assessed Valuation / 1,000 = Value of one mill

Example:
A residential real estate has an appraised value = $100,000
Residential real estate has an assessed value of 11.5% - Thus the $100,000 home has an assessed value of $11,500 ($100,000 x 11.5% = $11,500)
Divide the assessed value of $11,500 by 1,000 to determine one mill results in a tax of $11.50
The residential real estate would be taxed $11.50 x the mill rate where they live.

Relationship Between Mills and Valuation:

• Keeping the Tax Levied as a Constant:
  • As valuation INCREASES, the mill rate DECREASES:

• Keeping the Mill Rate as a Constant:
  • As valuation INCREASES, the amount of tax dollars levied INCREASES