Neighborhood Revitalization

Procedures and Information Regarding

Neighborhood Revitalization Plan of Brown County, Kansas

On April 14, 1994, the Kansas Neighborhood Revitalization Act (K.S.A. 12-17,115 - 17,120) was signed into law. It took effect on July 1, 1994. Any municipality in Kansas may implement this legislation by ordinance or resolution. The primary intent of the Kansas Neighborhood Revitalization Act is to provide communities with a long-term increase and stabilization in their property tax base by encouraging the rehabilitation or new construction that may not otherwise have occurred.

The following points should be considered and followed to fully qualify and maintain eligibility in the program.

1. Before the commencement of construction, an "Application to Qualify and Participate" must be completed and conditionally approved by the County Appraiser's office. A non-refundable application fee of $35 should be submitted at this time along with project plans, specifications, etc., as required to adequately describe the project. The project should increase the value of the property in excess of $25,000.
2. Upon the notice of conditional approval by County Appraisal staff, the project may proceed. On or near January 1st following the application, Part III of the application must be completed and submitted to the County Appraiser's office. This form is for the reporting of the current status of the project and whether it is complete, or what portions may be finished. Completion date of the project will assist in determining which tax year the project will first qualify for the rebate program.
3. When the project is deemed eligible for rebates, an "Application for Rebate" form will be mailed to the owner of record for completion and submission to the County Clerk for a rebate of taxes paid. This form will be mailed on or near the same time that tax statements are sent to those properties that continue to qualify and/or are eligible. Some projects may initially qualify for rebates, but over time—due to depreciation or depletion—they may fail to maintain the value threshold required for eligibility in any subsequent year of the project’s 10-year term. 
4. The rebate is made after all Ad Valorem and Special Assessment taxes are paid in full. It is calculated as a % of the increase in the amount of property tax directly resulting from the qualified construction and improvement. An increment of 5% shall be retained for services rendered for each rebate transaction.

The current rebate scale is as follows:

If you have any questions, please feel free to call the Appraiser's office at 785-742-7232