- Tax Collection
DELINQUENT REAL ESTATE DEMAND LETTERS MAILED:
If you have delinquent real estate taxes from 2019 or prior, your property is eligible for the next county tax sale. Letters were mailed to notify property owners and allow time to make payments accordingly.
Please contact us for an updated amount due as penalties and interest accrue daily.
Online payments can be made with a debit/credit card or e-Check for an additional fee - click the link below:
eCheck is a flat $2.95 fee for transactions up to $99,999.99.
Debit/Credit cards are a percentage of the total payment amount.
- You will need to enter code a001OS
- We ask that you include a parcel or statement number, or NAMEID as the TaxID with your payment so it may be applied properly and timely.
The County Treasurer's Office by state law is responsible for the tax billing, collection, and distribution of tax money for the State, County, Cities, and all other taxing entities that levy Ad Valorem and/or special assessment taxes.
We are open on a walk-in basis currently with no appointment required for tax payments but if an appointment works best for you, feel free to contact us and we will schedule a convenient time for you.
Tax payments can be paid via cash, check, or debit or credit card with an additional processing fee, however we cannot accept this information over the phone or via mail or email.
For assistance for Kansans with property tax, visit the Kansas Housing website.
Tax statements are mailed in November of each year. Taxpayers have the option of paying the full or first half amount by December 20th; the last half is due by May 10th of the following year.
Tax Roll Corrections
All tax bill corrections are issued by the Osage County Appraiser. The County Clerk's office receives this information and issues a corrected real estate or personal property tax statement. Reductions will be reflected on the second half payment if taxes are not paid in full. Fully paid taxes with a reduction may create an overage resulting in a refund.
If the first half tax due is unpaid as of December 21st, interest calculates daily and becomes due. Additional penalties and fees may become due and payable based on the date paid.
After May 10th of the following year, the full tax amount plus interest, penalties, and fees is due. We do not mail out second half tax statements.
The Real Estate Tax Statement you receive in November includes two payment stubs at the bottom, as shown here. These can be removed and included with your mail-in payment or brought in for in-person payments. These include the tax year and the tax payment due dates for both first and second half taxes.
Publication of Delinquent Real Estate Tax
Prior to the current year's delinquent taxes being put in the delinquent records of the Osage County Treasurer, they are published in the official county newspaper (designated by the Board of County Commissioners) for three consecutive weeks in August in accordance with the provisions of K.S.A. 79-2301 to 79-2323a.
Personal Property is property that is not permanently affixed to land that can be subject to ownership, such as watercrafts, equipment, trailers, etc.
Like Real Estate Taxes, the first half is due by December 20th and if the first half taxes are paid by December 20th, the second half is due by May 10th of the following year.
However, if the first half or full tax is not paid by December 20th, the full amount of personal property tax becomes due plus interest, penalties, and fees.
Full unpaid personal property taxes are sent to the Sheriff for collection in March, including interest, penalties and fees.
The second half of unpaid personal property taxes are sent to the Sheriff for collection in August, including interest, penalties and fees.
Publication of Delinquent Personal Property Tax
Personal Property taxes that are unpaid on October 1 of the current tax year are published in compliance with K.S.A. 19-547 for three consecutive weeks in October in the official county newspaper (designated by the Board of County Commissioners).
Filing of Delinquent Personal Property Tax
After the third week and final publication, delinquent personal property taxes are filed with the Clerk of the Osage County Court and additional court costs become due and payable.
Delinquent Real Estate Tax
Delinquent real estate taxes that are not paid within three years are referred for foreclosure action, thus putting the property in jeopardy of being sold at a public auction. Details of Tax Foreclosure Sales may be obtained by requesting information from the Osage County Treasurer's Office.
Protesting Real Estate or Personal Property Taxes
Taxes may be protested if in regard to the valuation of your property for the current tax year. This can be done initially when Valuation notices are sent out for a specified period of time by contacting the County Appraisers Office.
A Tax Protest form must be completed and submitted to the County Treasurer's office with payment.
To see the tax appeal process and helpful resources, visit the Appraisers Tax Appeal Page.
Osage County real estate tax foreclosure sales are held periodically to collect unpaid real estate taxes. This information will help you understand the sale process and assist you in purchasing property at the next tax sale. To be notified of the next tax sale by email or text message please use the Notify Me sign up option. Note this does not include County Sheriff sales.
Prior to the tax sale
Approximately 30 days before the next tax sale, notice of the sale will be published in The Osage County Herald-Chronicle three consecutive weeks.
No person may register as a bidder if that person is the record owner of any real estate located in Osage County, Kansas, upon which there are any delinquent ad valorem property taxes or delinquent special assessments in existence as reflected by the records of the County Treasurer (K.S.A. 79-2812).
Registration will be required in advance of the sale ,,,,,,.
It is your responsibility to acquire information about the properties that interest you to determine if they are suitable for your use. You may want to:
- Check with the city or County Land Development for zoning and building limitations
- Check with the County Appraiser's Office for assessed value and current tax rates
- You may conduct a search for easements and restrictive covenants with the County Register of Deeds
The tax sale
The properties will be sold by public auction to the highest qualified bidder. Bidders are reminded that the auctioneer's acceptance of the high bid constitutes an enforceable contract. The county has the right to bid on properties up to the amount of taxes and interest owed. Some properties may sell for less than the taxes owed, some may sell for more.
State law provides that no tract shall be sold either directly or indirectly to any person having a statutory right to redeem the real estate prior to sale for a bid amount which is less than the judgment lien, interest cost charges, and expenses of the proceeding in the sale.
If a tract purchased at the sale is transferred, sold, given or otherwise conveyed to any person who did have a statutory right to redeem such tract prior to such sale, within 10 years from the date of the auction, such person shall be liable for an amount equal to the original judgment lien and interest thereon from the date of the public auction (personal judgment).
No bids will be accepted unless the bidder has registered prior to the start of sale. Each successful bidder will be required to sign an affidavit which shall be filed with the Clerk of the District Court stating the purchase was not directly or indirectly made for any of the following:
- Any person having the statutory right to redeem such real estate prior to the sale, pursuant to the provisions of K.S.A. 79-2803, as amended
- Any person who held an interest in such real estate as owner or holder of the record title, or any mortgagee or assignee that held an interest in such real estate, at any time when any tax constituting part of the County's judgment became due
- Any parent, grandparent, child, grandchild, spouse, sibling, and trustee or trust beneficiary of any person enumerated in paragraph two
- Any current or former stockholder, current officer or director of a corporation holding title to such real estate, or any person having a relationship enumerated in paragraph three to such stockholder, officer, or director
Properties will be sold by item number, legal description and by county tax identification number. If the property is subject to a federal tax lien or federal judgment lien, such lien will be so designated when it is sold.
Properties are sold as is. There are no warranties.
Payment & Fees
Payment will be on the date of sale, only by CASH or CERTIFIED CHECK payable to the Osage County Clerk of the District Court. All purchases must be settled within one (1) hour of the close of the sale. Your bid is a contract to purchase.
State law requires that a $xx (for the 1st page) recording fee and an additional charge of $xx per page after the first page be collected at the time payment is made. The clerk will estimate these charges. Overcharges will be returned to the buyer. Undercharges must be paid prior to recording.
After the tax sale
After the Court confirms the sale, a sheriff's deed will be filed with the Register of Deeds. The Register of Deeds will mail the deed to the Buyer. Please allow thirty to forty five days to receive your deed.
There is no redemption period after the sale except for properties subject to a federal lien. Deeds for properties without a federal tax lien will be issued and recorded by the Osage County Sheriff, as required by statute, after checks clear and after confirmation by the court. Deeds for properties subject to a federal lien will not be issued until the expiration of the federal redemption period, and then only if there has been no redemption. The redemption period for a federal tax lien is 120 days from the date of the sale.
All other liens of record will be extinguished upon confirmation of the sale; however, covenants, restrictions and easements of record are not extinguished, and the buyer takes the property subject to those encumbrances.
The buyer is responsible for any taxes and assessments which are not included in the judgment, including the full amount of taxes assessed against the property for the calendar year in which the auction is held.
The County makes no assurances that you can obtain title insurance guaranteeing the marketability of the property purchased at the tax sale, nor title insurance for a bank to which you may grant a mortgage, nor title insurance to a subsequent buyer from you. You should contact a local title company for information concerning the availability of title insurance.
The buyer is responsible for taking any necessary legal action to obtain possession of the property, such as filing an eviction proceeding.
The original owner will have 12 months from the time the deed is recorded to legally challenge the sale procedures followed by the County. If such a challenge is successful, the property could revert to the original owner, in which case the court would order your purchase price refunded to you. The twelve-month limitation does not apply to efforts based upon inadequate service of process.
This material is provided by the Osage County Treasurer's office for general information purposes. It is not intended as legal advice nor as a complete statement of the law regarding tax foreclosures. The procedures described above are subject to change at any time, dependent upon changes in state law and County policies.