L&T staff report
As of Nov. 1, the Seward County Treasurer’s office will be accepting payments on 2025 taxes.
Payments can be made by cash, check, money order or card.
“We do not take payment over the phone,” Treasurer Mary Rose said in a press release. “It can be mailed in or paid online at www.kansas.gov/property tax.”
Rose said in Kansas, all property taxes are legally due on the first day of November of each year, and a lien attaches to go the property on that day.
However, the deadline to pay these taxes without penalty is later:
• The first half of the real estate and personal property taxes is due on or before Dec. 20 of the same year; and
• The second half is due by May 10 of the following year.
“Tax statements are typically mailed to property owners after Nov. 1, but before Dec. 15,” Rose said.
Rose estimated the treasurer’s office has 38,053 statements to send out for this tax year, and she said if the first-half payment is not made by Dec. 20, interest begins to accrue on the unpaid amount.
“For personal property taxes, the full amount becomes due,” she said.
Rose said the Nov. 1 date is the deadline by which the full tax roll, including mill levy calculations and special assessments, must be completed by the county clerk and certified to the county treasurer for collection.
“The statute works in conjunction with K.S.A. 79-1805 to determine who is responsible for the taxes when a property is sold,” she said. “If land is conveyed on or after Jan. 1 and before Nov. 1, the grantee or buyer is generally responsible for the taxes unless there is an express agreement.”
Rose said her office does accept partial payments on real estate property taxes, yet interest begins to accrue on the unpaid amount.
“The full amount of personal property taxes becomes due after Dec. 20, and interest and fees begin to accrue until the full amount has been paid,” she said.
Kansas Homestead Refund Program
• Purpose: To provide a rebate on property taxes for eligible homeowners. On the back of the tax statement is the Property Tax Refund Program for 2025 information.
• Eligibility: Based on household income and the property taxes paid on the homestead.
• How to claim: Complete and submit Form K-40H, the Kansas Homestead Claim form, to the Kansas Department of Revenue. It does have a deadline. Please note this is a “refund” program.
Kansas Payment Under Protest
“To get the Kansas payment protest form, download it from the county treasurer’s Web site, come by the office, or visit Kansas.gov portal,” Rose said. “The form is called the ‘Payment Under Protest Application’ and is used to contest property tax valuations. After completing and filing the form with your county treasurer, you must pay your taxes on time to ensure your protest is valid.”
Key requirements for filing
• Do not file property already appealed for the same year: Protest can only be filed if an equalization appeal was not filed for the same property in the same year.
• File by the deadline: The deadline is typically Dec. 20 for the first half of taxes or May 10 for the second half. However, if an escrow agent pays taxes, the deadline is Jan. 31. If taxes are paid after these deadlines, a protest must be filed at the time of payment.
• File with the county treasurer: The completed form must be filed with the county treasurer’s office. The treasurer’s office will forward a copy of the form within 24 hours to the county appraiser.
What happens after filing
• Informal meeting: After filing, the county appraiser’s office will make contact and schedule an informal meeting.
• Disagreement: There is a limited time, typically 30 days to file an appeal with the Board of Tax Appeals.
Tax statements
Statements have the first half and second half coupons. There are public service announcements done by radio, newspaper and social media.
“Keep your statements, not only for the second coupon part, but also to attach your receipts and use for end of year tax purposes,” Rose said.
Some information on the tax statements: Take a look at the property address and the description of what is on the tax roll. Examples would grain trucks, boats and ATVs.
“On real estate statements, you will see the property description,” Rose said. “Make sure that is correct. Make sure your mailing address is correct – assessed value, special assessment if there are some, the mill levies your taxes are going to, the tax which has the prior year and current year and the revues from property tax levies with the prior year and current year.”
Treasurer duties are defined in K.S.A. 19-515 as collector of taxes.
“The county treasurer of each county shall be, by virtue of office, collector of taxes therein, and shall perform such duties in that regard as are prescribed by law,” Rose’s release stated.
The Seward County Treasurer’s office is open 8 a.m. to 4:45 p.m. Monday through Friday.


