Behind on Property Taxes in Kansas?

Back Taxes in Kansas: Your Options

This page explains what happens in Kansas when property taxes on a lot or acreage go unpaid. It covers the December 20 and May 10 due dates, interest on late taxes, the yearly sale where the county bids off delinquent land, the redemption period, the court foreclosure that follows, and how to check what you owe. It is written for owners of vacant land, including heirs who inherited a parcel with back taxes.

Back taxes do not stop you from selling. In Kansas the county, not a private investor, takes the tax lien at the yearly sale, and you keep the right to redeem for years. Land is lost only after the county wins a foreclosure case in court and the land is sold at a public sale the court orders. Until then, you can pay the taxes or sell the land and have the taxes paid from the sale at closing. This page is general information, not legal or tax advice; for your own parcel, ask your county treasurer or a Kansas attorney.

When Kansas property taxes are due and when they become delinquent

You can pay the full year's tax by December 20, or pay half by December 20 and the other half by May 10 (K.S.A. 79-2004).

If the first half is not paid by December 20, that half draws interest, but you can still pay it any time before May 10 with the interest. Land on which taxes are still unpaid after May 10 is subject to the tax sale (K.S.A. 79-2301).

Interest on late Kansas property taxes

Late property taxes draw interest at the rate set under K.S.A. 79-2968 plus 5 percentage points a year (K.S.A. 79-2004). The base rate changes each year. It is tied to the federal underpayment rate in effect on July 1 of the year before, plus 1 point, with a 10 percent minimum for delinquencies of $10,000 or more. Ask your county treasurer for the current rate and your exact balance.

What the county does next: the yearly bid-off to the county

Between July 1 and July 10 each year, the county treasurer prepares the list of land with delinquent taxes (K.S.A. 79-2302). The list is published in a county newspaper once a week for three weeks in a row before the sale, and a copy is posted at the treasurer's office. A $15 fee per tract is added to the tax for this (K.S.A. 79-2303).

The sale is held on or after the first Tuesday of September. In Kansas the county bids off the delinquent land and holds it, subject to your right to redeem (K.S.A. 79-2401a). No private buyer gets a certificate on your land at this stage.

Redemption: paying off the delinquent taxes

After the sale, the county holds the land for three years from the sale date. During that time any owner or holder of record title may redeem (K.S.A. 79-2401a). For land with an abandoned building that has not been kept up, the period can be one year.

To redeem, you pay the county treasurer:

• The amount for which the land was sold.
• Interest at the rate under K.S.A. 79-2004.
• Any later delinquent taxes and special assessments, with interest.
• The costs and expenses of the sale and redemption, including abstracting fees.

If the land is not redeemed: court foreclosure and sheriff's sale

When the redemption period ends, the county attorney files a foreclosure case in district court for the unpaid taxes (K.S.A. 79-2801). For lower-value land and small tax amounts, the county commission decides when to file. The court then orders the land sold at a public sale.

Owners can still stop the foreclosure by paying the full taxes, interest and court costs before the sale. Shawnee County, for example, says the right to redeem ends the day before the sale.

If the land sells for more than the taxes, interest, charges and its share of costs, the court orders the extra money paid to the owner or other party entitled to it, on proof of the claim (K.S.A. 79-2803).

Your options if you owe back taxes on Kansas land

You have time in Kansas, but the balance grows with interest and costs each year, and court costs are added once a foreclosure case is filed.

• Pay the taxes and interest to the county treasurer before the September sale.
• Redeem from the county within the redemption period by paying the treasurer.
• Pay the full taxes, interest and court costs before a foreclosure sale.
• Sell the land. The taxes and any redemption amount are paid from the sale price at closing.

Selling Kansas land that has back taxes

You can sell land with delinquent taxes at any stage before the foreclosure sale. At closing, the title company pays the county treasurer the taxes, interest and costs from the sale price. The buyer receives clear title, and you receive the rest.

Kansas is a non-disclosure state, so public records do not show sale prices for land. EasyLotBuyer buys vacant land with back taxes, liens and title issues. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale.

Where to check your Kansas tax status

Your county treasurer collects property taxes, keeps the delinquent list and gives redemption figures. Many county treasurers have an online tax search on the county website; search by parcel number, owner name or address, or call the treasurer. The governing statutes are on the Kansas Revisor of Statutes site. For land already in a tax foreclosure case, the county counselor or county attorney handles the case, as in Shawnee County.