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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

Everything you need to know about property taxes in Lincoln County, KS. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Approximately 1% of market value, varies by taxing districts (school, fire, city, county)
1st Due
Nov 1
2nd Due
May 10
Exemptions
5+ Available
Section 1

How Property Tax Works

Lincoln County, Kansas operates under the state's property tax system to fund essential local services including schools, roads, emergency services, and county operations. Property taxes are the primary revenue source for local government services, with tax rates varying by location within the county depending on the specific combination of taxing districts that serve each property.

Based on historical data, Lincoln County has seen steady growth in property tax collections, with residential properties generating approximately $2.8 million in tax revenue as of 2021. The effective tax rate in Lincoln County typically aligns with Kansas's statewide average of around 1% of market value, though actual rates vary significantly by location due to different school districts, fire districts, and other special taxing jurisdictions within the county. Property owners should note that their specific tax rate depends on which combination of these districts serves their property.

Section 2

What Makes Up Your Tax Bill

Note: 2025 tax rates for Lincoln County are not yet available. Contact the Lincoln County Clerk's office for current levy information.

ComponentEstimated Rate RangeDescription
County General15-25 millsBasic county services, roads, administration
School District40-60 millsK-12 education funding (varies by district)
Township2-5 millsLocal township services
Fire District3-8 millsFire protection services (where applicable)
Special Districts1-10 millsLibrary, cemetery, other special services

Total Estimated Range: 61-108 mills (6.1% - 10.8% of assessed value)

Tax rates are expressed in mills, where 1 mill = $1 per $1,000 of assessed value. Rates vary significantly based on your property's location and which taxing districts serve it. All rates are subject to annual adjustment based on budget requirements and state-mandated funding formulas.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lincoln County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Second Installment
May 10
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Lincoln County are additional property tax bills issued when there are changes in property ownership, new construction, or previously unassessed improvements discovered by the county assessor. These taxes become due immediately upon issuance and must be paid within 45 days of the bill date.

Common triggers for supplemental taxes include: completion of new construction or major renovations, change in property use (such as agricultural to residential), or discovery of improvements that were not previously assessed. The supplemental tax is calculated by applying the current tax rate to the difference between the old and new assessed values, prorated for the portion of the tax year remaining.

For example, if you complete a $50,000 home addition in January and your total tax rate is 80 mills, the supplemental tax would be approximately $4,000 ($50,000 × 11.5% assessment ratio × 80 mills ÷ 1000) for the full year, since the improvement was available for the entire tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (11.5%): $34,500
  • Less: Homestead Credit (if applicable): -$0 to -$700
  • Net Taxable Value: $33,800 - $34,500
  • Annual Tax (80 mills): $2,704 - $2,760
  • Monthly Escrow: $225 - $230

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (11.5%): $69,000
  • Less: Homestead Credit (if applicable): -$0 to -$700
  • Net Taxable Value: $68,300 - $69,000
  • Annual Tax (80 mills): $5,464 - $5,520
  • Monthly Escrow: $455 - $460

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (11.5%): $115,000
  • Less: Homestead Credit (if applicable): -$0 to -$700
  • Net Taxable Value: $114,300 - $115,000
  • Annual Tax (80 mills): $9,144 - $9,200
  • Monthly Escrow: $762 - $767

Note: Credits require separate application and are not automatic. Actual rates vary by specific location and taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County require property tax escrow accounts for loans with less than 20% down payment. Your lender collects 1/12 of your estimated annual property tax bill with each monthly mortgage payment, then pays your taxes directly to Lincoln County when due.

Property taxes in Lincoln County are due in two installments: the first half by December 31st and the second half by June 5th of the following year. Lenders typically maintain a cushion of 1-2 months of tax payments in your escrow account to ensure funds are available when payments are due. Your lender will provide an annual escrow analysis showing how your payments were used and any adjustments needed for the coming year.

If you don't have an escrow account, you're responsible for making payments directly to the Lincoln County Treasurer by the due dates. Late payments are subject to penalties and interest charges that begin accruing immediately after the due date.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Lincoln County property taxes due for the current tax year? A: Property taxes are due in two installments: first half by December 31, 2024, and second half by June 5, 2025.

Q: What tax credits are available and do I need to apply? A: Kansas offers a Homestead Property Tax Refund for homeowners 65+ with household income of $20,900 or less. This credit requires annual application using form K-40PT. Contact the Lincoln County Assessor for information about other available credits.

Q: How does the Homestead credit work? A: The Homestead program primarily provides refunds for qualifying low-income senior homeowners rather than limiting assessment increases. You must apply annually, and the credit requires meeting specific age and income requirements.

Q: How often are properties reassessed in Lincoln County? A: Kansas law requires properties to be appraised annually, though not all properties receive physical inspections each year. The county assessor uses mass appraisal techniques and market data to adjust values.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Lincoln County Board of Tax Appeals by June 1st following the tax year in question. Contact the County Clerk's office for appeal forms and procedures.

Q: What happens if I pay my taxes late? A: Late payments are subject to penalties and interest that begin accruing immediately after the due date. Contact the Lincoln County Treasurer's office for specific penalty rates and payment options.

Q: Can I pay my property taxes online? A: Contact the Lincoln County Treasurer's office directly to inquire about online payment options, as availability varies by county in Kansas.

Q: Why do tax rates vary within Lincoln County? A: Different areas of the county are served by different combinations of school districts, fire districts, townships, and other special taxing jurisdictions, each with their own tax levies that combine to create your total tax rate.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Property Taxation Testimonykslegislature.gov
02
County
Lincoln County 2025 | Municipal Budgetsadmin.ks.gov
03
Table of Contents Introduction Department Officials ---------- ...ksrevenue.gov
04
County
LINCOLN COUNTY, KANSAS DECEMBER 31, 2024admin.ks.gov
05
County
LINCOLN COUNTY, KANSAS DECEMBER 31, 2020admin.ks.gov
06
Tax Doc
Property Tax Infoares.sncoapps.us
07
Kansas Department of Revenue 2021 Annual Reportkansascommerce.gov
08
Tax Doc
2021 Homestead or Property Tax Refund for Homeowners ...ksrevenue.gov
09
Tax Doc
TYPES OF PROPERTY TAX AND ASSESSMENT ...leg.state.nv.us
10
County
LINCOLN COUNTY, KANSAS DECEMBER 31, 2022admin.ks.gov
All sources verified as of 2025 Tax Year

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