County Appraiser Explains Property Tax Process, Notes New State Exemptions

Saline County Appraiser Sean Robertson gave commissioners an overview of the property tax system during a June 23 study session. Robertson explained that the appraiser values every real estate property each year as of January 1, with notices sent by March 1, and emphasized a common misconception: for local taxing entities, the budget determines how much is collected, regardless of property values. "Whatever the budget is, that's how much is collected," he said.

Robertson noted that Saline County real estate rose about 3% in value for 2026, but that just over half of properties either decreased in value or stayed the same. He said the county's appraised values have run about 9% below market over the last four years, and that the number of informal appeals has dropped roughly 70% below the long-term average over his 25 years in the office.

Robertson highlighted new legislation taking effect this year that exempts small personal property items such as ATVs, UTVs, boats, golf carts and most trailers from property tax. He estimated the change reduced assessed value by about $7 million, but the impact on county tax revenue was under $50,000. He also noted the elimination of the 1.5 mills that previously went to the state, which is being backfilled with sales tax revenue.

Robertson reminded commissioners of the Golden Years property tax freeze program, available to homeowners 65 or older with income under $58,000 (excluding Social Security), which freezes a qualifying homeowner's property tax burden year over year. He said the program must be applied for annually on income tax forms and that refunds come from state, not county, funds.