Records and Tax Administration

The Tax Roll is actually a combination of three separate assessment rolls: the Real Estate Roll, the Personal Property Roll and the State Assessed Roll. Collectively, the assessed valuation from these three rolls is used in determining the mill levies and tax calculations.

The Real Estate Roll is a collection of real estate properties including ownership, legal descriptions, addresses, tax units, calculated tax and special assessments. Johnson County has over 186,000 parcels on the Real Estate Roll.

The Personal Property Roll is a collection of all taxable personal property. Personal Property may be defined as those items that may be moved without damage to the item or real estate. The Appraiser's office updates and maintains some Personal Property Roll information.

The State Assessed Roll consists of utility owned or leased properties in the county. The State values these properties and certifies the value to the Department of Records and Tax Administration for determination of the mill levies and tax calculations.

Most information on the tax roll is public record. Access to ownership and mailing address information is subject to the provisions of K.S.A. 21-3914, which prohibits the use of this information for solicitation purposes. To protect the integrity of the data, tax roll information is not available for download or transfer by tape or diskette.