For the Final Revised Plan of the Decatur County Neighborhood Revitalization Plan please click on the following link.
Remember before starting any project intended to be included in the Neighborhood Revitalization Plan, make sure to complete this application (click the link directly below) as it must be approved and cannot be filled out “mid project”, in order to still qualify for the rebate.
The following is a summary of the plan but for the official plan please read Final Revised Plan Approved by Commissioners May 27 2014 with signed last page.
In completing an Application To Qualify And To Participate, the Applicant shall:
(i) If required, secure a building permit prior to filing an Application.
(ii) Prior to commencement of construction, complete Part I of the Application, sign and date the Application, and file all copies thereof in the office of the County Appraiser.
(iii) Concurrently with filing the Application with the County Appraiser, the Applicant shall pay to the County Appraiser a non-refundable Application Fee according to the following scale:
(iv) Within fifteen (15) working days following filing of the Application, the County Appraiser will take action on the Application and will complete Part II thereof. Immediately following completion of Part II, the County Appraiser shall deliver a true and correct photocopy of completed Parts I and II of the Application to the Owner by personal delivery or via U.S. Mail, first class, postage prepaid. If deemed necessary, the County Appraiser has the option to inspect the property prior to completing Part II of the Application.
(v) When Parts I and II of the Application are completed, the County Appraiser shall deliver a photocopy thereof to the County Clerk and County Treasurer.
(vi) As to any Construction and Improvement which is only partially completed as of the January 1st immediately following the County Appraiser’s conditional approval under Part II of the Application, the owner shall report such fact in person to the County Appraiser and shall complete Part III (a) of the Application. Such report shall be completed within fifteen (15) working days following January 1st.
(vii) As to any Construction and Improvement which is reported by the Owner pursuant to (vi) above as being only partially completed, the County Appraiser shall view, value and appraise such partially completed Construction and Improvement as of the January 1st immediately following the County Appraiser’s conditional approval under Part II of the Application and such partially completed Construction and Improvement shall have taxes levied, assessed, and collected thereon in the usual and customary manner and the same shall not be eligible in the year of such levy and assessment as a partially completed Construction and Improvement for a Rebate under the Plan.
(viii) Within fifteen (15) working days after any Construction and Improvement is completed, the Owner shall report such fact in person to the County Appraiser and shall complete part III (b) of the Application.
(ix) Within fifteen (15) working days after the Owner shall have completed Part III (b) of the Application and filed the same with the County Appraiser, the County Appraiser shall conduct an on-site inspection of the Construction and Improvement completed on the Parcel of real estate described in the Application. On or before March 1st of the following tax year, the County Appraiser shall determine the increase in the appraised value of the Parcel of real estate described in the Application which is directly attributable to the Construction and Improvement described in Parts I, II and III of the Application, following which, the County Appraiser shall complete Part IV of the Application.
(x) (A) Within five (5) working days following the County Appraiser’s compliance with (ix) next above, the County Appraiser shall deliver a true and correct photocopy of the fully completed Application (i.e. Parts I, II, III, and IV are all completed) to the Owner by personal delivery or via U.S. Mail, first class, postage prepaid.
(B) In addition to complying with (A) last above, if Part IV is approved by the County Appraiser, the County Appraiser shall also forthwith deliver a true and correct copy of the fully completed, fully approved Application to the County Clerk and County Treasurer thereby certifying that the Application and the Construction and Improvement completed pursuant thereto are now qualified to participate in the Rebate program pursuant to the Plan
(xi) If the Owner is aggrieved by any act, action or omission by the County Appraiser pursuant to Parts II and/or IV of the Application, the Owner, if possible, shall complete such remedial action, as shall be necessary to secure the required approval of the County Appraiser or, if the Owner cannot secure such approval, then the Owner may appeal the County Appraiser’s decision to the Board of the Decatur County Commissioners and thence to the District Court using the procedures provided therefore in Section 9(c) (ii) (B) of the Plan as set forth hereinbelow.
(xii) (A) In completing an Application To Qualify And To Participate all actions required under this Section 7(b) shall be made and completed in person by the Owner or the Owner’s agent or attorney unless the County Appraiser shall, in writing, authorize the Application to be prepared and filed by the U.S. Mail or by some other alternative method.
(B) The form attached hereto as Exhibit A and entitled “Application to Qualify And To Participate” is hereby approved and adopted for use in completing an Application pursuant to this Section 7.
8. CONTENT OF APPLICATION FOR REBATE. The content of an “Application for Rebate” as authorized under K.S.A 12-17,118 is as set forth in the document which is attached hereto as Exhibit B and entitled “Application for Rebate Neighborhood Revitalization Plan” and is hereby approved and adopted as a part of the Plan by reference.
9. PROCEDURE FOR APPLYING FOR REBATE. The procedure for submission of an Application for Rebate of Property Tax Increments is as follows:
(a) (i) Each year hereafter, concurrently with the mailing of annual
real estate tax statements, the County Treasurer will mail to the Owner of each Parcel of real estate approved for Revitalization pursuant to Section 7 above, an Application for Rebate form.
(ii) Should any approved Owner, for whatsoever reason, fail to receive an Application for Rebate pursuant to (i) above, then such Owner may secure an Application for Rebate form from the County Treasurer’s Office.
(b) The taxpayer will complete the Application for Rebate, and, upon completion
thereof, shall submit the same to the County Treasurer for consideration and
(c) An application for Rebate approved for payment as a Claim pursuant to (a) through (b) above shall be paid by the County Treasurer, but such payment shall be made after the next distribution of taxes by the County Treasurer pursuant to K.S.A.12-1678a (c) which follows the approval for payment of an Application for Rebate.
10. CRITERIA TO BE USED WHEN CONSIDERING MERIT OF APPLICATIONS FOR REBATE. The standards or criteria to be used when reviewing Applications for Rebate for approval or disapproval thereof are as follows:
(a) The Parcel must meet all criteria for eligibility as set forth in Section 7 above as of the date that the Application for Rebate is filed.
(b) The Procedure for submission of an Application for Rebate as set forth in Section 9 above must have been fully and correctly complied with.
(c) All ad valorem taxes and all special assessments levied against the Parcel and other properties owned by the Owner on which the Rebate is sought and all other properties owned by the Owner must not be delinquent prior to filing of the Application for Rebate.
(d) In the case of multiple Owners of a property eligible for a Rebate, absent a written agreement providing otherwise, the Rebate will be made payable to all Owners of record.
11. MAXIMUM TAX REBATABLE; YEARS OF ELIGIBILITY.
- The amount of the Rebate is the resulting increase in the ad valorem tax, if any, which is directly attributable to the Construction and Improvement to the qualified Parcel and the increase in assessed valuation directly resulting therefrom, in any given year during the period of eligibility, calculated in accordance with the applicable percentage amounts as set forth in the following table:
Years of Eligibility
Percentage of Property Tax
* Percentage rebatable is of the increase in the amount of ad valorem property tax (tax increment) directly resulting from the qualified Construction and Improvement.
(b) A Parcel determined qualified for Rebates shall be entitled to such Rebates in
decreasing percentage amounts for a period of ten (10) years provided the
property declared qualified shall continuously maintain such qualification.
The tax rebate will be in effect for ten years following the application date.
Rebates do not include the State mill levy and any other non-participating tax
(c) The full amount of the tax due, including the increase in the ad valorem tax (property tax increment) resulting from the qualified Construction and Improvement shall be paid over to the Neighborhood Revitalization Fund in accordance with the provisions of the Neighborhood Revitalization Act to be distributed as provided by law and this Plan.
(d) Property Tax Increment not Rebated to the Taxpayer in accordance with the table set forth in (a) last above or retained by Decatur County pursuant to (d) last above shall be distributed to the Taxing District for whom the Increment was collected.
12. DURATION OF PLAN; CONTINUATION OF REBATES ON QUALIFIED PROPERTY.
(a) Unless hereafter repealed prior thereto, this Plan shall remain in full force and effect for a period of five (5) years from and after January 28th, 2014, at which time the Plan will be reviewed and may be extended by the Governing Body for additional periods of time.
(b) Unless otherwise provided by any law of the State of Kansas hereafter enacted, any and all real property which shall have qualified for Revitalization and for Rebates prior to the final termination date of the Plan as provided in (a) and (b) last above shall continue to and remain qualified for Rebates pursuant to Sections 8, 9, 10, and 11 of the Plan, notwithstanding the fact that other real property described in Section 1 above, which has not theretofore qualified for participation under the Plan, will no longer be eligible to do so.