HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Linn County
Property Tax Guide

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

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
Approximately 1% of market value, varies by taxing district (school, fire, municipal)
Exemptions
4+ Available
Section 1

How Property Tax Works

Linn County, Kansas operates under the state's property tax system where taxes are levied based on assessed property values to fund essential county services including schools, roads, law enforcement, and fire protection. Property owners in Linn County can expect effective tax rates around 1% of market value, though this varies significantly by location within the county due to special taxing districts such as school districts, fire districts, and municipal services.

The county follows Kansas state guidelines for property assessment and taxation, with the County Appraiser determining property values and the County Clerk calculating tax bills based on rates set by various taxing jurisdictions. Property tax bills in Linn County reflect a combination of county-wide levies and location-specific district taxes, meaning two similar properties in different parts of the county may have notably different tax obligations. All property taxes are collected locally and distributed to the appropriate taxing entities that provide services to each property location.

Section 2

What Makes Up Your Tax Bill

Property tax rates in Linn County vary by taxing district and are expressed in mills (1 mill = $1 per $1,000 of assessed value). The following represents typical rate components for FY 2024-2025:

ComponentApproximate RateDescription
County General15-25 millsBasic county services, administration
School Districts35-55 millsK-12 education funding
Township2-8 millsLocal road maintenance, services
Fire District3-10 millsFire protection services
Library District1-3 millsPublic library services
Municipal0-20 millsCity services (if within city limits)
Total Range56-121 millsVaries significantly by location

Note: Actual rates vary considerably based on your specific location within Linn County and the special taxing districts that serve your property. Contact the Linn County Clerk for exact rates applicable to your property.

Section 3

When Are Property Taxes Due?

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

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 Linn County are additional property tax assessments that occur when there are changes to a property's value or ownership outside the regular assessment cycle. Common triggers include new construction, major improvements, or ownership transfers that result in a reassessment of the property's value.

When supplemental taxes are levied, they are calculated based on the difference between the old assessed value and the new assessed value, multiplied by the applicable tax rate for the remaining portion of the tax year. For example, if you complete a $50,000 home addition in July and your assessment increases by that amount, you would owe supplemental taxes on the increased value from July through the end of the tax year. The supplemental bill is typically issued within 30-60 days of the assessment change and has its own payment deadline separate from regular property tax due dates.

Example Calculation

The following examples show estimated annual property taxes for different property values in Linn County, assuming an 11.5% assessment ratio and average combined tax rates:

Example 1: $300,000 Property

  • Market Value: $300,000
  • Assessed Value (11.5%): $34,500
  • Less: Homestead Credit (if applied): -$2,000
  • Net Taxable Value: $32,500
  • Annual Tax (80 mills): $2,600
  • Monthly Escrow: $217

Example 2: $600,000 Property

  • Market Value: $600,000
  • Assessed Value (11.5%): $69,000
  • Less: Homestead Credit (if applied): -$2,000
  • Net Taxable Value: $67,000
  • Annual Tax (80 mills): $5,360
  • Monthly Escrow: $447

Example 3: $1,000,000 Property

  • Market Value: $1,000,000
  • Assessed Value (11.5%): $115,000
  • Less: Homestead Credit (if applied): -$2,000
  • Net Taxable Value: $113,000
  • Annual Tax (80 mills): $9,040
  • Monthly Escrow: $753

Note: These examples use estimated rates. Credits shown require application and are not automatic. Actual taxes vary by specific taxing districts serving your property.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Linn County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects approximately 1/12 of your estimated annual property tax bill with each monthly mortgage payment, holding these funds in an escrow account until taxes are due. Lenders typically pay your property taxes directly to Linn County when the first installment becomes due on December 20th.

Each year, your lender will provide an escrow analysis statement showing the previous year's tax payments and adjusting your monthly escrow amount based on current tax assessments. If your property taxes increase significantly, you may face an escrow shortage requiring additional payments or higher monthly escrow amounts. Property owners should verify that their lender has paid taxes correctly and on time, as you remain ultimately responsible for ensuring payment even when using escrow services. Contact your lender immediately if you notice any discrepancies in tax payments or if you receive delinquency notices from the county.

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 property taxes due in Linn County? A: For the current tax year, the first installment is due December 20th, with a final installment due by March 15th of the following year. Late payments incur penalties and interest charges.

Q: What tax credits are available and do they require application? A: Kansas offers several tax credits that require annual application, including the Homestead Property Tax Refund for qualifying homeowners. Most credits are NOT automatic and must be applied for by specific deadlines. Contact the County Clerk for current application forms and deadlines.

Q: How does the Homestead credit work? A: The Homestead Property Tax Refund program limits assessment increases on qualifying primary residences and provides refunds based on income levels. This credit caps how much your assessment can increase year-over-year but does not reduce your property's market value. You must apply annually and meet income requirements.

Q: How often are properties reassessed in Linn County? A: Kansas law requires properties to be appraised annually, with the County Appraiser reviewing and updating property values each year based on market conditions and property changes.

Q: How do I appeal my property assessment? A: You have 30 days from the date the county mails your assessment notice to file an appeal with the County Equalization Board, or 60 days to request a single property appraisal from the County Appraiser.

Q: What are the penalties for late payment? A: Late payments incur interest charges and penalties. If taxes remain unpaid, the county may eventually sell the property at a tax sale to recover the owed taxes.

Q: Can I pay my property taxes online? A: Contact the Linn County Treasurer's office to inquire about online payment options and accepted payment methods for property taxes.

Q: Why do special district taxes vary across the county? A: Different areas of Linn County are served by different school districts, fire districts, and other special taxing entities, each with their own tax rates based on local funding needs and voter-approved levies.

Verified Sources

Backed by 10 Official Government Sources

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

01
Table of Contents Introduction Department Officials ---------- ...ksrevenue.gov
02
County
Linn County 2025 | Municipal Budgetsadmin.ks.gov
03
KANSASleavenworthcounty.gov
04
Tax Doc
Property Tax Calendarksrevenue.gov
05
Kansas Attorney General Opinion 2013-022ksrevenue.gov
06
Deadline Approaching in Kansas for SBA Working Capital ...sba.gov
07
In Re Peake, 11-13575 (Bankr. D. Kan. Oct. 16, 2012) Doc. ...ksb.uscourts.gov
08
Index H - Statutesksrevisor.gov
09
County
LINN COUNTY LAW LIBRARY Westlaw Edge Contentlinncountyor.gov
10
SUPPLEMENTAL NOTE ON SENATE BILL NO. 294kslegislature.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate