The following information is for non-business related taxes. For a complete listing of business and non-business related taxes please see GO Topeka’s website.
Income Tax Rates
The 2013 Kansas Legislature and Governor approved HB 2059 which became effective with tax year 2013. Several major changes were made.
Individual Income Tax (K.S.A. 79-32,110)
New Individual Income Tax Rates were established for tax years 2013 through 2018. Companies with pass-through income (non-wage business income) reported on lines 12, 17, or 18 of federal Form 1040 are exempt from income taxes. Rates for other Individual Income taxpayers, married filing jointly, are set at:
Individual Income Tax
For Married Individuals Filing Joint Returns
|If the taxable income is Under $30,000:||If the taxable income is Above $30,000:|
|Tax year ’13 – 3.0%||Tax year ’13 – 4.9% +$900|
|Tax year ’14 – 2.7%||Tax year ’14 – 4.8%+$900|
|Tax year ’15 – 2.7%||Tax year ’15 – 4.6%+$900|
|Tax year ’16 – 2.4%||Tax year ’16 – 4.6%+$900|
|Tax year ’17- 2.3%||Tax year ’17 – 4.6%+$900|
|Tax year ’18- 2.3%||Tax year ’18 – 3.9%+$900|
*Future income tax reductions will be available in 2019 and beyond when state tax receipts grow by more than 2% above the previous year.
The sales tax rate in the City of Topeka is: 6.5% state, plus 1.5% city, .50% county and .65% Washburn University for a total of 9.15%.
Property and Vehicle Tax
Residential Property Tax is determined by taking 11.5% of the appraised value to determine the assessed value; vacant lots are 12% of the appraised value. The yearly determined mill levy is applied ($1 per $1000 of assessed value) to determine the property tax. (Mill levies are computed yearly and may vary due to location of property and/or additional special assessments.)
$100,000 house appraised at $11,500.
2013 average total mill levy – 165.082
2014 property tax = $1898.44
Commercial and Industrial Real Property Tax is determined by taking 25% of the appraised value to determine the assessed value, then applying the yearly total mill levy.
Commercial and Industrial Real Property
Commercial and Industrial Personal Property purchased after July 1, 2006 is exempt from property tax. Commercial machinery and equipment purchased prior to 7/1/2006 and valued above $1500, remains taxable based upon depreciated value.
Personal Property Tax on automobiles, motorized vehicles and boats is assessed annually, based on year, make and model. The tax is computed on manufacturer’s original retail price with annual depreciation. The total local mill levy is applied to determine the tax.
Automobiles, Motorized Vehicles
Annually taxed on 30% of assessed value, based upon make and model; computed on manufacturer’s original retail price with annual depreciation. The total mill levy is applied to calculate tax.
The current 30% assessment level will be reduced to 11.5%t in tax year 2014, then to 5% in tax year 2015 and thereafter. The total mill levy is applied to calculate the tax. The minimum amount of annual tax levied is $12. (2013 SB 83) Watercraft is defined as those vessels requiring numbering (KSA 32-1110). The reduced assessment rates also will apply to certain trailers designed to launch, retrieve, transport, and store the watercraft, as well as non-electric motors necessary to operate them on the water.
The yearly total local mill levy is then applied to the above categories.
|Total Tax Rate for Unit #1||2005||2006||2007||2008||2009||2010||2011||2012||2013|
|City of Topeka||143.729||144.554||145.29||145.644||147.517||147.375||152.4||156.374||165.082|
Transient Guest Tax
There is a 7% tax added to hotel/motel room bills for stays up to 28 days. (Effective January, 2013)