Tax Collection

Tax bills are mailed soon after November 1. The first half is due by December 20. If the first half is not paid by then, it begins to accrue interest. If the first half is paid by December 20, the last half  will be due by May 10 of the following year. Second  half reminders are mailed around the first  of  May. Partial payments may be made at anytime. If total tax remains unpaid for three years on land and four years on residential land the property being taxed becomes subject to tax foreclosure suit by the court. The property then can be sold at public auction. Property owners of the property being sold at auction may not bid on these auctions.

Prior to current year delinquent taxes being put in the delinquent records of the Lincoln County Treasurer, they are published in the official county newspaper (as designated by the Board of County Commissioners) for three consecutive weeks in August in accordance with the provisions of K.S.A. 79-2301 to 79-2323a.

Personal Property Taxes

After December 20th the full amount of personal property taxes are due plus interest. Fully unpaid personal property taxes are sent to the Sheriff for collection in March. If the first half taxes are paid in December, the second half is due May 10th of the following year. Second half unpaid personal property taxes are sent to the sheriff for collection in August. If the first half taxes are not paid by December 20th, no motor vehicle will be processed until personal property tax is paid in full.

Personal Property taxes that are unpaid October 1 of the current tax year are published in compliance with K.S.A. 19-547 for three consecutive weeks in October in the official county newspaper (as designated by the Board of County Commissioners).

Payment Plans

The Lincoln County Treasurer has instituted a program whereby any taxpayer may make partial payment to a account. 

This program is designed for any taxpayer to make payments in order to spread his/her tax liability throughout the year, as opposed to either a half or full payment in late December. Partial payments may also be applied to delinquent taxes.

Filing a Protest

1. If you have not had a meeting with the County Appraiser on the valuation of your property for the same tax year, you can file a protest. Protest forms are available from the County Treasurer.

2. Please read and follow the instructions on the form carefully for a successful appeal. NOTE: if the protest form is received in the Treasurer's office unsigned and/or not notarized, the protest will be considered invalid and will be returned to you. The delay may jeopardize your chances for a hearing.

3. Tax protest forms must be completed, then signed in front of a Notary Public before sending to the Treasurer's office on or before December 20th. If the taxes are paid by an escrow agent in full (not first half), you have until January 31th of the following year to file your protest.

4. You must keep a copy of the notarized protest form. You will need to use this form to file the protest with the Board of Tax Appeals if you are not satisfied with the County's decision.

5. The County Appraiser will contact you to schedule an informal meeting after the County Treasurer forwards your protest form to the Appraiser. If you are filing a protest on the basis of an illegal tax levy, an Appendix must be completed and attached to the protest form. Those protest forms will be mailed by the Treasurer to the State Board of Tax Appeals. No informal hearing will be held with the Appraiser in the case of illegal tax levies.

6. If you are successful in your appeal and your taxes are reduced and result in a refund, payment will be issued upon the Treasurer receiving a correction from the County Appraiser's office.