Purpose: The plan is intended to promote the revitalization and development of the County of Pawnee by stimulating new construction and rehabilitation, conservation or redevelopment of the area in order to protect the public health, safety or welfare of the residents of the County by offering certain incentives, which include tax rebates. In accordance with the provisions of K.S.A. 12-17, 114 et seq., the Pawnee County Commissioners have held public hearings and considered the existing conditions and alternatives with respect to the designed area, the criteria and standards for a tax rebate and the necessity for inter-local cooperation among the other taxing units. Accordingly, the commissioners have carefully reviewed, evaluated and determined that the designated Area meets one or more of the conditions; to be designated as a “neighborhood revitalization area/dilapidated structure.”
Prior to filing the Application for Neighborhood Revitalization Plan’s Tax Rebate, you will need to do the following:
1. Obtain a permit for new construction or construction of improvements to existing structures from the Pawnee County Zoning Administrator, or if the improvements are within the “3-Mile” jurisdiction zone of the City of Larned or within the city limits of Larned, Kansas, the City of Larned Zoning Administrator. If the construction is within the city limits of Garfield, Burdett or Rozel, a permit would be obtained from that city’s Zoning Administrator. It shall be the responsibility of the issuing Zoning Administrator to inform the applicant of the availability of the possible tax credit.
2.Obtain an application from the County Appraiser’s Office or City Office.
3.The application must be filed with the Pawnee County Appraiser’s Office, with a non-refundable $50.00 application fee PRIOR to the commencement of construction.
4.Copies of the application will be held on file at the Pawnee County Appraisers Office.
5.Soon after January 1, the County Appraiser will conduct an on-site inspection of the new construction project (improvement, rehabilitation, or new) and determine the new valuation of the real estate accordingly. The valuation is then reported to the County Clerk by June 1.
6. Upon payment in full of the real estate tax for the subject property for the initial and each succeeding year period extending through the specified rebate period, and within a sixty (60) day period following the date of tax distribution by Pawnee County to the other taxing units, a tax rebate in the amount of the tax increment will be made to the owner. The tax rebate will be made by the County Treasurer of Pawnee County through the Neighborhood Revitalization Fund established in conjunction with the other taxing units participating in an Inter-local Agreement.
CRITERIA FOR DETERMINATION OF ELIGIBILITY
1. “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
- Sprinkling systems, fences, landscaping, garden type structures, hot tubs, above ground swimming pools, sidewalks, driveways, irrigation wells and equipment, (both agriculture and residential.)
2. The plan will remain in effect through December 31, 2025, and can be re-evaluated at any time. A property owner may apply for tax rebate as appropriate any time during the program. The length of the tax rebate will be for seven (7) years for Agricultural, Commercial and Industrial Properties and seven (7) years for residential property. Any application approved by December 31, 2025, will receive the tax rebate.
3. Construction of an improvement must have begun on or after January 1, 2019, provided, however, that no application will be processed until the inter-local agreement has been approved by the Kansas Attorney General’s office.
4. There must be a minimum increase of $1,150 in Assessed Valuation for residential property (which equates to about $10,000 in appraised value) to receive a tax rebate. Cost estimates of the proposed investment must be submitted with this application. There must be a minimum increase of $2,500 in Assessed Valuation on agricultural, commercial and /or industrial property, (which equates to about $10,000 on appraised value depending on type of business) to receive a tax rebate. Cost estimates of the proposed investment must be submitted with this application. Minimum increase amounts are valid for both Plans.
5. 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 seven year rebate period.
6. Any property owner that is delinquent in any real estate tax payment and/or special assessment in Pawnee County shall not be eligible for any rebate and will be removed from the Revitalization Program if delinquency occurs during their 7-year period and will forfeit any current or future rebates. Delinquency is defined as; “Any tax and/or special assessment that is not paid by the scheduled due dates and has entered into a period where interest is assigned as a penalty by the county for unpaid condition.” NOTE: Any commercial or industrial property valued at $200,000 or more which has been removed from the Revitalization Program due to delinquent taxes, and subsequently has an arms-length transaction sale, the NEW owner may request the Committee to reevaluate and reinstate the property’s participation in the Program for the remaining years left on the original application.
7. Qualified improvements or new construction eligible for tax rebates under the Pawnee County Neighborhood Revitalization Plan may submit only one application per project.
8. Tax rebates are subject to approval through the process set out in “Part X, Standards and Criteria for Review and Approval”. See the County Clerk of taxing units who have adopted the Tax Rebate Program of the Pawnee County Neighborhood Revitalization Plan. A tax rebate will be based on the increase (increment) in appraised value.
9. Tax rebates will transfer with ownership of the qualifying property. The participating owner is responsible for passing on the rules and general information of the plan to subsequent owners.
10. The tax rebate is made within sixty (60) 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.
11. Construction must be completed in one year with a one year automatic extension. Extensions beyond that period will be considered on a case by case basis.
- What is the Neighborhood Revitalization Plan?
- What is a “tax rebate”?
- What is a “qualified improvement”?
- How is “structure” defined?
- What kind of “improvements” will increase the assessed value?
- How long does the tax rebate run under the Neighborhood Revitalization Plan?
- Can property taxes be eliminated using the tax rebate?
- How do the terms Assessed Valuation and Appraised Value differ?
- How can I determine if I am eligible for a tax rebate?
- If qualified improvements have been made, how does one obtain a tax rebate?
- Who applies?
- How often do I need to apply?
- Will the schedule of tax rebates as determined by the increase in assessed value in the first year ever change?
- Is the rebate transferable?