Neighborhood Revitalization Program
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 which may not otherwise have occurred.
The Osage County Neighborhood Revitalization Program (NRP) is designated to give property owners in Osage County the opportunity on the increased value of the property to receive a ten-year tax rebate. The rebate is applied to the additional property taxes that are incurred as a result of rehabilitation properties or new construction.
This does not affect your current property taxes. You are still required to pay all property taxes, but you will be rebated a percentage of the increase that is due to the improvement if the project meets all requirements.
After the project is determined eligible, property owners will receive the rebate on the eligible increase in their taxes for the % from each of the property’s participating taxing entities. If your town, township, or fire district is not a participating taxing entity, you will still receive the county’s portion of the property taxes in the rebate. The rebate will stay with the approved property for ten years if the subsequent owners comply with the plan rules. The participated owner is responsible for passing on the rules and general information of the plan.
Qualified improvements of new construction eligible for tax rebates under the NRP may submit only one application per project.
Retable taxes are determined by the taxing districts that have opted into the program where the improved property is located. The rebate amount is figured using the initial increase in valuation.
1st Year, 10th year, 100%
- Prior to the commencement of construction, an "Application to Qualify and Participate" must be completed and conditionally approved by the Osage County Commissioners. The project must increase the value of the property by an excess of 15%.
- Building permits must be obtained from the appropriate governmental entities if applicable.
- Application for the property tax rebate must be filed within 30 days of the issuance of a corresponding building permit and prior to starting construction. All applicants applying for building permits should be advised of the Neighborhood Revitalization Program at the time of permit inquiry.
- Any taxable property owned by an applicant must be current to date in tax payments.
- Applicant is required to meet or maintain any other compliance mandates as required by Federal, State, or local governing authorities.
- During the participation in the Neighborhood Revitalization Tax Rebate Program shall be required to keep tax payments and/or special assessments current. If delinquency occurs for any reason, the property’s participation in the rebate program will be terminated.
- All tax rebate awards will be based on the incremental increase in property tax valuation following the first full year after project completion.
- Construction and/or renovation should be completed within twelve months after the application approval. An extension can be granted by the Osage County Commissioners under special circumstances.
- 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 which continue to qualify and/or are eligible. Some projects may initially qualify for rebates but due to depreciation or depletion may not maintain the value threshold necessary for the qualification in the 2nd, 3rd, or 4th year of the project’s life.
- The Neighborhood Revitalization Tax Rebate is transferable upon consummation of a legitimate sales transaction. Transference of real property must be recorded in the Osage County Register of Deeds office. Rebates will continue to be awarded only if eligibility is maintained.
Eligible Property Types
Residential, Commercial, Industrial, Historical Properties, and Agricultural Properties.
- Rehabilitation, alterations, and additions to any existing residential structure with the exception of accessory structures such as garages, gazebos, storage buildings, workshops, swimming pools, etc.
- New construction of Residential, Commercial, and Industrial, with the exception of accessory structures such as garages, gazebos, storage buildings, workshops, swimming pools, etc.
- Applicant purchasing property pursuant to an installment contract and who has an equitable interest in the real property is eligible to apply. The applicant must demonstrate to the County that the applicant is contractually responsible to pay all the real property taxes.
- Located within the county and within the designated revitalization area.
Improvements to existing or construction of new residential accessory structures such as garages, gazebos, storage buildings, workshops, swimming pools, etc. shall not be eligible. Manufactured homes that are taxed under personal property are also excluded.
- Provides incentives for property improvements through property tax rebates.
- Benefits homeowners, businesses, and the community.
- Maintains current property tax revenues.
- Creates new, long-term tax revenue without adding a fiscal burden to the participating taxing entities.
- Incentives development where it might not otherwise occur.
- Reverses the outward migration of residents.
- Helps to stabilize land values.
- Strengthens the fiscal capacity of our local governments so they may grow and better serve our citizens.
- Encourages residential, commercial, and industrial development and economic growth within the county and participating communities.
- Any property that is delinquent in any tax payment and/or special assessment shall not be eligible for any rebate and shall forfeit the continuation of the program.
A completed application must be filed with the County Appraiser’s office to qualify for program participation. All required permits must be obtained from the appropriate governmental agencies prior to submitting the Neighborhood Revitalization Tax Rebate application. The application must be submitted before construction begins to qualify for program participation. An interior and exterior inspection may be required as a condition of the application approval and upon completion. The Economic Development Department must be notified when the project is completed in order to process the tax abatement. kl,
A processing fee of $125.00 must be paid with the initial application. If the improvements to the property do not meet the required eligibility criteria as outlined in the Osage County Revitalization Plan to qualify for the tax rebate, the processing fee will be refunded by the Osage County Treasurer’s Office. There will be an annual $25.00 processing fee which will be deducted from the program participant’s annual rebate.
The county commissioners reserve the right to review, edit, or discontinue offering the program for new applicants at any time. Property appraisal, valuation, and determination of tax liability are governed by separate authorities and are not part of the Revitalization Plan Process.
Participating Taxing Entities
- Osage County
- The City of Burlingame
- The City of Carbondale
- The City of Lyndon
- The City of Osage City
- The City of Overbrook
- The City of Scranton
- The City of Quenemo
- Olivet Township
- Ridgeway Township
- Fire District Number 2
- Fire District Number 5
More to be decided.
Contact your local Town, Township, or Fire District and encourage them to join if you do not see them on the list.
Applications will not be accepted prior to June 1, 2022. Applications and the $125 application fee can be mailed to or delivered in person to the Osage County Appraiser's office or the Economic Development office.