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Updated 2025 Tax Year

Smith County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.5% to 2.5% of assessed value (varies by taxing district combination)
Exemptions
4+ Available
Section 1

How Property Tax Works

Smith County, Kansas operates under the state's property tax system to fund essential local services including schools, county government operations, fire protection, and other municipal services. Property taxes in Kansas are based on assessed value, which is typically around 11.5% of market value for residential properties. The effective tax rate in Smith County varies by location within the county due to different combinations of taxing districts, but generally ranges from approximately 1.5% to 2.5% of assessed value.

Your actual property tax rate depends on which special taxing districts serve your property, including school districts, township services, fire districts, and other local governmental units. Each district sets its own mill levy rate based on budget requirements, which means two properties with identical assessed values may have different total tax bills depending on their location within Smith County. The county assessor determines property values, while individual taxing jurisdictions set the rates that determine your final tax obligation.

Section 2

What Makes Up Your Tax Bill

Based on the FY 2024-2025 levy year (taxes payable in 2025), Smith County property tax rates consist of multiple components:

ComponentApproximate Rate (mills)Description
County General15-25County operations, roads, courthouse
School District40-60Local school district operations and bonds
State School20Statewide school funding
Township2-8Township road maintenance and services
Fire District3-10Fire protection services (where applicable)
Cemetery1-3Cemetery maintenance (where applicable)
Total Range81-126 millsVaries by location and districts

Note: One mill equals $1 per $1,000 of assessed value. Actual rates vary significantly based on your specific location and which taxing districts serve your property. Contact the Smith County Clerk's office for your exact mill levy rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Smith 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 Smith County are additional property tax bills issued when property undergoes significant changes during the tax year. The most common triggers include new construction completion, property improvements exceeding $1,000 in value, or ownership transfers that prompt reassessment. Unlike the regular annual tax bill, supplemental taxes are prorated based on the number of months remaining in the tax year after the change occurs.

For example, if you complete a $50,000 home addition in July and the county assesses it in August, you would receive a supplemental tax bill covering August through December (5 months). The calculation takes the increased assessed value, multiplies it by your area's total mill levy rate, then prorates it for the remaining months. If the addition increases your assessed value by $5,750 (11.5% of $50,000) and your total rate is 100 mills, the supplemental tax would be approximately $240 ($5,750 × 0.100 × 5/12 months).

Example Calculation

Here are three property tax calculations for Smith County using a typical total mill levy rate of 95 mills and assuming eligible homeowners have applied for available tax credits:

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (11.5%): $34,500
  • Less: Homestead Credit Applied: -$1,000
  • Net Taxable Value: $33,500
  • Annual Tax (95 mills): $3,183
  • Monthly Escrow: $265

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (11.5%): $69,000
  • Less: Homestead Credit Applied: -$1,000
  • Net Taxable Value: $68,000
  • Annual Tax (95 mills): $6,460
  • Monthly Escrow: $538

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (11.5%): $115,000
  • Less: Homestead Credit Applied: -$1,000
  • Net Taxable Value: $114,000
  • Annual Tax (95 mills): $10,830
  • Monthly Escrow: $903

Note: These examples assume homeowners have filed applications for applicable tax credits. Credits must be applied for annually and are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Smith County require property tax escrow accounts to ensure timely tax payments. Your lender collects approximately 1/12th of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into a separate escrow account. The lender then pays your property taxes directly to Smith County when they become due on November 15th each year.

Lenders must provide an annual escrow analysis statement showing the previous year's tax payments and any adjustments needed for the coming year. If your property taxes increase due to reassessment or higher mill levy rates, your monthly escrow payment will increase accordingly. Conversely, if taxes decrease, you may receive a refund or see lower monthly payments. You can verify your property's assessed value and tax calculation through the Smith County Assessor's office to ensure your lender's escrow calculations are accurate. If you pay taxes directly without escrow, remember that the full amount is due by November 15th to avoid interest charges and potential tax sale proceedings.

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 Smith County property taxes due for 2025? A: Property taxes for the 2024 tax year are due November 15, 2025. Interest begins accruing on any unpaid balance after this date.

Q: What tax credits are available and do I need to apply? A: Kansas offers several tax credits including the Homestead Property Tax Refund (income-based), disabled veteran credits, and senior citizen credits. All credits require annual applications and are not automatically applied. Contact the Smith County Assessor's office for specific application forms and deadlines.

Q: How does the Homestead credit work? A: The Homestead Property Tax Refund program provides income-based tax relief for qualifying homeowners. It doesn't reduce your assessed value but provides a refund after you pay your taxes. You must apply annually, typically by April 15th following the tax year.

Q: How often are properties reassessed in Smith County? A: Kansas requires property reappraisal at least every six years, though counties may conduct more frequent assessments. Smith County follows the state schedule with periodic updates for market changes.

Q: What happens if I pay my property taxes late? A: Interest accrues on unpaid taxes after November 15th at a rate set by state law. Continued non-payment can eventually lead to tax sale proceedings where the county can sell your property to recover unpaid taxes.

Q: Can I pay my property taxes online? A: Contact the Smith County Treasurer's office to inquire about online payment options. Many Kansas counties now offer electronic payment systems for property taxes.

Q: Why do properties in different parts of Smith County have different tax rates? A: Your total tax rate depends on which combination of taxing districts serve your property - school district, township, fire district, etc. Each district sets its own mill levy rate based on service needs and budgets.

Q: How do I appeal my property assessment? A: You can file an appeal with the Smith County Board of Equalization within 30 days of receiving your assessment notice, or request a single property appraisal with the county appraiser within 60 days of the notice date.

Q: Are there special tax considerations for agricultural land? A: Yes, agricultural land may qualify for special agricultural use valuation if it meets specific criteria. Contact the Smith County Assessor's office for agricultural land classification requirements and applications.

Q: What if I disagree with special district charges on my tax bill? A: Special district taxes are set by each individual taxing authority (school board, fire district, etc.). Contact the specific district directly to understand their budget and mill levy decisions, as the county collector only gathers these taxes but doesn't set the rates.

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