The County Appraiser is an appointed position with the responsibility to discover, list, appraise, and maintain records of the data relating to all taxable and exempt real and personal property within Jefferson County.

The Appraiser's Office places values on real and personal property in Jefferson County in accordance to Kansas Statutes and directives from the Property Valuation Division of the Department of Revenue of Kansas for Ad Valorem (property) tax purposes. The Property Valuation Division places values on railroad and utility properties.

Both real property and personal property are appraised as of January 1st of each year. Partially complete new construction is appraised based upon its percentage of completion as of January 1st. Market value (what a willing buyer & willing seller would agree to) is the basis of value for most real property except agricultural land. Agricultural land is appraised on the basis of its productivity and a formula determined by Kansas Constitution, statutes and state guidelines. Most personal property (except business, machinery equipment, RVs and etc.) is also appraised at market value.

In addition, the Appraiser's Office processes appeals of both real and personal property values by taxpayers and participates in Kansas Court of Tax Appeals hearings concerning appealed property values in Jefferson County.