About Us

TAX REBATE PROGRAM 
Applications must be received and approved BEFORE commencement of construction. There will be no exceptions. 
 

Purpose 
This plan is intended to promote the revitalization and development of the County of Kiowa by stimulating new construction and the rehabilitation, conservation, or redevelopment of the area in order to protect the public health, safety, and welfare of the County by offering certain incentives including tax rebates. 

Criteria For Determination of Eligibility 
"Structure" means any building, wall, or other structure, including the building and improvements to existing structures and fixtures permanently assimilated to the real estate. Exceptions will include, but not necessarily be limited to: non real-estate items, such as sprinkler systems, fences, landscaping, gazebos, garden-type structures, patios, hot tubs, swimming pools, agriculture and residential irrigation wells and equipment, and oil and gas wells and equipment. 
The revitalization plan shall be effective April 1, 2020 and ending March 31, 2023 and shall be automatically extended for two (2) additional successive three (3) year periods unless at least ninety (90) days prior to the expiration date of any such successive period one or more of the participating agencies notifies in writing of other participating agencies of their desire to terminate the plan. Those applications approved during the application period will continue to receive the tax rebate for the full ten (10) years following completion of the project. 
There must be a minimum investment of $5,000 to receive a tax rebate for commercial or residential construction. 
New, as well as existing improvements on property must conform with all codes, rules, and regulations in effect at the time the improvements are made. Tax rebates may be terminated if improvements or new construction do not conform to code during the ten- year period. 
Any property that is delinquent in any real estate tax payment in Kiowa County and/or special assessment will forfeit any current or future rebates. Property taxes are delinquent if they are not paid by the statutory due dates. The first half is due December 20th and the second half is due May 10th. 
Qualified improvements or new construction eligible for tax rebates under the Neighborhood Revitalization Plan may submit only one application per project. 
Revised 2020 

Tax rebates are subject to approval of each taxing unit. See the County Clerk for taxing units who have adopted the Tax Rebate Program of the Neighborhood Revitalization Plan. A tax rebate will be based on the increase in assessed value following the first full year of completion. 
Tax rebates transfer with ownership of the qualifying property. 
Tax rebates are made within thirty (30) days after the real estate tax is paid in full. If property tax is paid in semiannual payments, the rebate is made following the last payment. 
In any given year (1 through 10), the rebate paid will be based upon the lesser of the increase in assessed value from the first year or from the current year. 
Construction must be completed in one year with one-year automatic extension. Extensions beyond that period will be considered on a case by case basis. 
To receive a rebate, an itemized statement of costs will need to be provided upon completion of the project. A rebate will not be given without an itemized statement. 
Revised 2020 

APPLICATION PROCEDURE 
Prior to filing the Application for Tax Rebate, an applicant must do the following: 
Obtain an application from the County Appraiser's Office. 
Prior to the commencement of construction of any improvement or new construction for which a tax rebate will be requested, the applicant-owner shall complete of the application. Applications must be received and approved before commencement of construction. There will be no exceptions. 
The application must be filed with the County Appraiser's Office with a non-refundable application fee prior to the commencement of construction. The application fees shall be $50.00 for a remodeling project and $100.00 for a new construction project or a combined new construction and remodeling project. Application fees will be used by the County Appraiser's office to defray its expenses in administering the program. 
The County Appraiser's Office shall notify the applicant by letter within fifteen (15) working days indicating approval or denial of the application for a tax rebate for the project. All applications that would reasonably appear to meet the requirements of the program shall be approved. 
The County Appraiser's Office shall forward a copy of the application to the County Clerk for notification and information purposes. 
The applicant-owner shall notify the County Appraiser in writing of the commencement of construction within 10 days after starting the project. 
For any improvement that is only partially completed as of January 1 following the commencement of construction, the owner-applicant shall notify the County Appraiser in writing indicating the status of construction as of January 1. Such notification shall be provided on or before December 15 preceding the commencement of the tax rebate period. For any improvement that is completed on or before January 1 following the commencement of construction, the owner-applicant shall provide written notification to the County Appraiser on or before December 1 preceding commencement of the tax rebate period certifying the completion of construction, providing an itemized statement of costs, and certifying that the project is eligible for a tax rebate. 
If the project meets the requirements of the program, the County Appraiser shall, soon after January 1, conduct an on-site inspection of the construction project (improvement, rehabilitation, or new) and determine the new valuation of the real estate accordingly. The valuation shall then be reported to the County Clerk by June 15. The tax records shall be revised accordingly. 
10. Upon payment in full of the real estate tax for the subject property for the initial year and for each succeeding year extending through the specified rebate period, and within a thirty (30) day period following the date of tax distribution by Kiowa County to the other taxing units, a tax rebate in the amount of the tax increment (less an administrative fee as specified in the Interlocal Agreement) will be made to the owner. The tax rebate will be made by the County Treasurer of Kiowa County through the Neighborhood Revitalization Fund established in conjunction with the other taxing units participating in an Interlocal Agreement. 
TAX REBATE PROGRAM 
UNDER THE NEIGHBORHOOD REVITALIZATION PLAN 
CRITERIA FOR COMMERCIAL & INDUSTRIAL PROPERTIES NEW & REHAB PROJECTS 
$0-$500,000 
Increase in Appraised Value of: 
$500,000-$3,000,000 
1-6 Yr. 95% 
1-3 Yr. 95% 
7 Yr. 70% 
8 Yr. 60% 
9 Yr. 50%  
10 Yr. 20% 

CRITERIA FOR RESIDENTIAL PROPERTY NEW & REHAB PROJECTS 
$3,000,000+ 
1-6 Yr. 95% 7-10 Yr. 75% 
New Projects or Rehab Projects with 
Prior Appraised Value of $15,000 or Greater 
Rehab Projects with Prior Appraised Value of Less Than $15,000 
1-3 Yr. 95% 
1-5 Yr. 95% 
4 Yr. 80% 
5 Yr. 70% 

6 Yr. 60% 
7 Yr. 50% 
8 Yr. 50% 
9 Yr. 30% 
10 Yr. 20% 

*A minimum of $5,000 must be invested. 
*A $50.00 remodeling or $100.00 new construction up-front, nonrefundable application fee will be charged to cover the appraiser's office time and administration. 
*The Plan shall include the rehabilitation of existing structures and/or additions to existing structures and new construction. 
*The intended purpose or use of structure will determine if project is commercial or residential. *Multi-family structures and agriculture will be considered commercial. 
APPLICATION FOR TAX REBATE UNDER THE KIOWA COUNTY NEIGHBORHOOD REVITALIZATION PLAN 
PART 1 (A) 
A non-refundable application fee must accompany this application. 
Owner's Name: 
(Please Print) 
Owner's Mailing Address: 
Address of Property: 
Parcel Identification Number: 
Legal Description of Property: 
Day Phone No.: 
School District No. 
(Copy from your tax statement or call the County Appraiser's Office) 
(Use additional sheets if necessary) 
Proposed Property Use: RESIDENTIAL: 
New 
Rehab 
Rental 
Owner-Occupied 
Residence 
Other (Explain) 
Single Family 
Multi-Family 
Number of Units 
COMMERCIAL: 
New 
Rehab 
Rental 
Owner-Occupied 
INDUSTRIAL: 
New 
Rehab 
Rental 
Owner-Occupied 
AGRICULTURE: 
New 
Rehab 
Rental 
Owner-Occupied 
Does the applicant own the land? 
Will the proposed project be on a foundation? 
How will the proposed project be taxed? 
Will it be permanently attached to the property? 
Yes 
No 
Yes 
No 
Personal Property 
Real Estate 
Yes 
No 
I have read and do hereby agree to follow all application procedures and criteria. An itemized statement of costs must be submitted when I have completed my project to receive my rebate. I further understand that this application will be void one year from the date below if improvements or construction has not begun on this project. I further agree to complete the questionnaire attached to this application. 
Signature of Owner 
Date 
NEIGHBORHOOD REVITALIZATION PLAN 
PART 1 (B) RESIDENTIAL COMMERCIAL 
Any and all financial information reported on this form will be considered confidential and will not be subject to public disclosure as provided in K.S.A. 45-221(b). 
Estimated Date of Completion: 
List of Buildings Proposed to Be Demolished: 
GENERAL 
Estimated Cost of Improvements (Please attach copies of cost documentation and Blueprints or Plans): 
Materials 
Total Cost 
$ 
Labor $ 
MUST BE OVER $5,000 TO QUALIFY FOR REBATE 
Please check one of the following that best describes the construction of your property. 
( ) All Contractor Built (turn-key) 
( ) Contractor Built w/Owner Participation 
Amount of Owner Participation 
( ) Prebuilt Home Moved on Site 
( ) All Owner Built 
() Modular Home 
( ) Other 
Hours 
Percent of Project 
Value 
Story Height 
Square Feet of Finished Living Area: 
Number of Bedrooms 
Garage Size 
NEW: RESIDENTIAL/ COMMERCIAL 
Basement Size 
Heating & Cooling 
Basement 
Ground Floor 
Upper Floor 
Number of Bathrooms 
Square Feet of Unfinished Area 
( ) Attached ( ) Detached 
REMODEL: RESIDENTIAL//COMMERCIAL 
Square Feet of Living Area Added 
( ) Basement 
() Ground Floor () Upper Floor 
Rooms to be Remodeled - please mark all that apply. 
() Living Room 
( ) Bedroom 
( ) Bathroom 
( ) Kitchen 
( ) Dining Room 
( ) Basement 
( ) Other 
Rooms to be Added - please mark all that apply. 
( ) Living Room 
( ) Bedroom 
( ) Dining Room 
( ) Basement 
( ) Bathroom 
() Other 
( ) Kitchen 
Signature of Owner 
Date 
Kiowa County Appraisers Office 
211 E. Florida Greensburg, KS 67054 
RE: Tax Rebate Program 
Parcel #: 
Revite #: 
Jolie Sharond 
In review of the Tax Rebate Program, one of the criteria for determining eligibility is that the taxes and/or special assessments on the property shall not become delinquent while on the (10) program. 
Since the Tax Rebate Program is subject to this criteria we are doing this letter to bring it to your attention so further down the line that we can avoid any misunderstanding about delinquent real estate taxes while on the Tax Rebate Program during the (10) year period which would cause you to forfeit any current or future rebates. 
To be a part of or to maintain your status in the Tax Rebate Program the Appraiser's Office will need a signature on this form to acknowledge that you have been notified of the delinquent tax issue at hand. 
Property Owner - Applicant 
Kiowa County Appraiser's Office 
Date: