Procedures and Information Regarding
Neighborhood Revitalization Plan
of Brown County, Kansas
On April 14, 1994 the Kansas Neighborhood Revitalization Act (K.S.A. 12-17,115 – 17,120) was signed into law. It became effective July 1, 1994. Any municipality in Kansas may implement this legislation by ordinance or resolution. The primary intent of the Kansas Neighborhood Revitalization Act is to provide communities with a long-term increase and stabilization in their property tax base by encouraging the rehabilitation or new construction which may not otherwise have occurred.
The following points are to be considered and should be followed to fully qualify and maintain eligibility in the program.
- Prior to the commencement of construction, an "Application to Qualify and Participate" must be completed and conditionally approved by the County Appraiser’s office. A non-refundable application fee of $35 should be submitted at this time along with project plans, specifications, etc. as required to adequately describe the project. The project should increase the value of the property in excess of $15,000.
- Upon the notice of conditional approval by County Appraisal staff, the project may proceed. On or near January 1st following the application, Part III of the application must be completed and submitted to the County Appraiser’s office. This form is for the reporting of current status of the project and whether it is complete or what portions may be finished. Completion date of the project will assist in determining which tax year the project will first qualify for the rebate program.
- When the project is deemed eligible for rebates, an “Application for Rebate” form will be mailed to the owner of record for completion and submission to the County Clerk for a rebate of taxes paid. This form will be mailed on or near the same time that tax statements are sent to those properties which continue to qualify and/or are eligible. Some projects may initially qualify for rebates but due to depreciation or depletion may not maintain the value threshold necessary for the qualification in the 2nd, 3rd or 4th year of the project’s life.
- The rebate is made after all Ad Valorem and Special Assessment taxes are paid in full. It is calculated as a percent of the increase in the amount of property tax directly resulting from the qualified construction and improvement. An increment of 5% shall be retained for services rendered for each rebate transaction
The current rebate scale is as follows:
If you have any questions, please feel free to call the
Appraiser's office at 785-742-7232