How Property Tax Works
Leavenworth County, Kansas operates on a property tax system that serves as the primary funding mechanism for essential local services including public schools, county operations, emergency services, and infrastructure maintenance. Property taxes are levied annually on November 1st based on the assessed valuation of real and personal property as of the preceding January 1st. The county's tax rate for 2025 is 37.374 mills (equivalent to $37.374 per $1,000 of assessed value), which represents an increase above the revenue neutral rate.
Property tax rates in Leavenworth County vary significantly by location within the county due to overlapping special taxing districts, including school districts, fire districts, library districts, and municipal boundaries. This means two properties with identical assessed values may have different tax bills depending on their specific location and the services provided by local taxing authorities. Property owners should verify their specific tax rate by reviewing their annual tax statement, as the effective rate can range from the base county rate to significantly higher amounts when combined with all applicable district levies.