Johnson County adopts disaster property tax‑relief code and grants homeowner refund

Johnson County’s Board of County Commissioners on May 28 adopted a formal county code establishing a process under Kansas statute KSA 79‑1613 to provide property tax relief when a residence or residential improvements are destroyed or substantially destroyed by qualifying natural disasters.

The code, presented by Amy Mikerberg of the county clerk’s office, sets a 50 percent threshold for eligibility — repair costs must equal or exceed 50 percent of the structure’s pre‑loss market value (land value and special assessments are excluded). Applicants must submit documentation (insurance or contractor estimates, proof of ownership, photos and a certification regarding reimbursements) by Dec. 20 of the year following the loss; staff will batch eligible applications after tax certification (Nov. 1) and notify impacted taxing jurisdictions of fiscal effect.

"This resolution creates a clear and consistent process for handling disaster‑related property tax relief applications going forward," Mikerberg said, summarizing the county’s approach to proration, notification to taxing jurisdictions and staff review procedures.

The board retains discretion to grant full, partial or no relief. Commissioners asked about administrative denials, appeal paths and timing; Mikerberg said incomplete or untimely applications may be administratively denied but staff will work with applicants and accept submissions up to the following Dec. 20 where appropriate. She noted that first‑half payments may still be due because relief applies to structures only and special assessments and land value remain on the tax bill, but staff can make adjustments or refunds to second‑half bills if relief is later approved.

In the same session the board approved a specific application under the new policy. John and Lucy Shelton’s home in Prairie Village was destroyed by fire May 17, 2025. County staff verified a licensed contractor estimate and the appraiser’s pre‑damage structure value, found the 50 percent threshold met, and calculated a proration credit of $2,892.47 for the 2025 taxes. The board voted 7‑0 to direct the county clerk and treasurer to issue the credit; the tax year payment had already been made, so the action will generate a refund to the Sheltons.

John Shelton spoke briefly after the vote to thank county staff for assistance and called attention to broader housing issues that the meeting’s public commenters had described. The board’s adoption formalizes procedures the county previously used on a case‑by‑case basis and creates standard timelines and documentation requirements for future disaster relief requests.

The resolution takes effect after publication and is not retroactive beyond the statute’s existing parameters. The county said it will publish FAQs and guidance on the clerk’s website and work with communications staff to notify residents and taxing jurisdictions of the new process.