Sample_Report_Prelim-006.pdf

DIVISION OF PROPERTY VALUATION

KANSAS REAL ESTATE RATIO STUDY

2022 PRELIMINARY RATIO STUDY REPORT

DAVID N. HARPER, DIRECTOR

Preliminary Appraisal/Sales Ratio Study

Abbreviations loCI: Lower 95% Confidence Interval upCI Upper 95% Confidence Interval COD: Coefficient of Dispersion PRD: Price-Related Differential

Introduction

The Kansas real estate ratio study is a statistical performance evaluation tool that can be used to make inferences about the relative level and uniformity of appraisals made for ad valorem purposes (K.S.A. 1995 Supp. 79-1485). In a ratio study, property value estimates developed by the county appraiser are compared to fair market value indicators, represented by recent qualified sales. Although market value cannot be observed directly, sale prices obtained from an open and competitive market can often serve a sign of market value. To produce a sales ratio, the county appraised value of a property is divided by its recent sale price. Typically, the county appraiser will update the value of property each year, as of January 1. These value estimates will be compared to sales that occur throughout the calendar year. The ratio study employs a sample of validated sales from each county to provide an overall measurement of mass appraisal performance, but it may not be relied on for an individual appraisal review for a selected property. See Panhandle Eastern Pipeline Co. v. Dwyer, 207 Kan. 417, 423, 485 P.2d 149 (1971).

The timeframe for this study is January 1, 2022, through December 31, 2022 [K.S.A.

1995 Supp. 79-1486(j)]. However, in some counties the real estate market activity was very limited and the number of valid commercial and industrial sales gathered during the calendar year was insufficient to prepare meaningful performance statistics. If less than four recent sales ratios were available for the commercial/industrial subclasses, the time frame was extended to include sales from up to four prior years (K.S.A. 1995 Supp. 79-

1488). In one small county, sales activity was insufficient over the last five years to develop an adequate sample size for a commercial and industrial ratio study.

The sales ratio study is the most widely used tool for measuring mass appraisal accuracy. However, to fully evaluate appraisal performance within a county, many technical requirements, procedural tasks and statutory functions must also be reviewed and examined. When relatively few sales are available for a reliable statistical analysis, an independent audit of county appraisal procedures can often provide a more reliable indication of overall performance.

The individual county statistical measures should be interpreted with caution if there has been limited sales activity within some property subclasses. Some preliminary statistical measures have adjusted for time trending, but final market studies have not been provided by all counties. Sales used in the analysis have not been subjected to a final validation review by the county appraisers. With the foregoing caveats in mind, the following information is provided to assist in the interpretation of the 2022 Preliminary

Real Estate Appraisal/Sales Ratio Study performance measures.

Executive Summary

The statistics presented in this preliminary report include the standard industry measures used to evaluate mass-appraisal performance. These consist of the overall level of appraisal, measured by the median ratio, the degree of appraisal uniformity, measured by the Coefficient of Dispersion (COD), and the relative degree of equity between the appraisal of high-dollar property compared to low-dollar property, (within the same real estate subclass) measured by the Price-Related Differential (PRD).

There has been considerable interest in and examination of the residential and commercial/industrial subclass performance measures over the past 30+ years. The preliminary ratio study provides details on these two subclasses of property. This report indicates that more than 97 percent of the residential value statewide and about 38 percent of the commercial/ industrial property value in Kansas counties meets the standard for overall appraisal level (a median ratio between 90 and 110%). The measure for uniformity indicates that 97 percent of the residential and almost 19 percent of the commercial/industrial property value statewide meets the standard for overall equity (a COD of 20.0 or less). The final measures for level and uniformity are expected to improve in the commercial/ industrial subclass after additional sales validation documentation has been compiled and submitted by county appraisers, appeal reviews are completed and time trending adjustments have been applied.

Summary Statistics:

For the residential and commercial subclass, the summary data includes 95% confidence intervals calculated for the Median Ratio, COD and PRD. The statistics have been listed by county and presented in a spreadsheet type format. A report has been prepared for the following constitutional subclasses or subclass groups of real property:

➢ Residential (includes apartments, mobile home parks, adult care facilities & condos)

➢ Commercial / Industrial

➢ Vacant Lot

➢ Farm & Home Site (agricultural land in use value with a residential home site)

➢ All Agricultural (land in use value with, or without farmstead improvements)

➢ Agricultural Land Only (land in use value only)

➢ Total Market Value Subclasses (no agricultural use value properties included)

CONCLUSIONS: 2021 Residential and Commercial/Industrial Subclasses

Median Ratio

The median sales ratio confidence intervals suggest that 92 Kansas counties have achieved compliance with the required level of fair market value in the residential subclass. Thirteen counties in the commercial/industrial subclass failed to meet the standard for appraisal level (a median ratio between 90% and 110%). However, improvement is expected in this category after additional sales validation documentation has been submitted by county appraisers and appeal review process has been concluded in June 2023. Some counties may also request that time trending adjustments applied to improve performance measures.

COD

The Coefficient of Dispersion confidence intervals suggest that 90 counties met the uniformity standard in the residential subclass, representing more than 97 percent of the residential property value statewide. Sixty-two counties met the COD uniformity standard in the commercial/industrial subclass. Those counties failing to meet the COD standards in the commercial/industrial subclass make up about 81 percent of the commercial/industrial property value statewide.

PRD

The Price-Related Differential confidence interval measures indicate that 95 out of the

105 counties met the PRD price related uniformity standard in the residential subclass.

These counties represent more than 98 percent of the residential property value statewide. In the commercial/industrial property subclass, 68 counties met the PRD standard, accounting for about 80 percent of the total commercial/ industrial property value statewide.

REPORTED PERFORMANCE STATISTICS

The MEDIAN RATIO is the middle ratio in a sorted array of sales ratios; 50% of the ratios lie above the median and 50% fall below it. A ratio is calculated by dividing the appraised value by the sale price of the property. The median ratio is the commonly used estimate of overall appraisal level because it is less influenced by extremely high or low ratios that may be found in the sample.

The MEDIAN RATIO CONFIDENCE INTERVAL provides a range estimate in which the true county median ratio is expected to fall. The confidence interval estimate is a more useful indicator of the actual level of appraisal for all properties in the county (population), both sold

(those used in the ratio study sample), and unsold. The acceptable compliance range for the median ratio is 90.0 to 110.0 %. The selected confidence level is 95%. The ideal confidence interval range for a sample will overlap 100%. For sample sizes of 5 the level of confidence must be lowered to 90%. For a sample size of 4 or 3 the level of confidence is lowered to 85% and 80% respectively.

The COEFFICIENT OF DISPERSION (COD) is the most common measure of uniformity in sales ratio studies. It indicates how tight the ratios are clustered around the median ratio. A low

COD is associated with good appraisal uniformity. The COD is a proportional measure found by taking the average of the absolute deviation of ratios about the median and dividing by the median ratio of the sample. The standard in Kansas requires the COD to be 20.0 or less for both the residential and commercial/industrial subclasses of property in order for a county to achieve statistical compliance. Although the ideal COD would be 0 (every property is appraised at the exact median ratio), this goal is not realistic in an imperfect real estate market. The COD seldom drops below 5.0 in most counties.

The COD CONFIDENCE INTERVAL provides a range estimate in which the true population

COD is expected to lie with a 95% level of confidence. In order to achieve the standard for uniformity compliance the lower tail of the confidence interval must reach a COD of 20.0 or less.

The PRICE-RELATED DIFFERENTIAL (PRD) is used to measure value related equity (vertical equity) in a mass appraisal. Inequity problems are often referred to as regressivity or progressivity. The appraisal process is regressive if high value properties are under appraised relative to low value properties. It is progressive if high value properties are over appraised relative to the low dollar properties. The PRD is found by taking the mean ratio of the sample and dividing by the value weighted mean ratio. The standard calls for a PRD to fall between .98 and 1.03.

The PRD CONFIDENCE INTERVAL provides a range in which the true county PRD is expected to lie with a 95% level of confidence. A PRD above 1.03 suggest that the appraisal process may be regressive. A PRD below .98 suggest that the appraisal process may be progressive.

The ideal confidence interval will overlap a measure of 1.00. To achieve the minimum standard for statistical compliance at least one tail of the 95% PRD confidence interval range must either overlap .98 or 1.03.

The TOTAL NUMBER OF VALID SALES is the sample size. The sample consist of verified arms-length transactions in which a well-informed seller and buyer transfer the ownership of property in an open and competitive market, acting without undue compulsion, as described in K.S.A. 503a. Only valid sales are used in the ratio study.

The qualification screening and confirmation work is performed independently, by staff appraisers and research analyst with the Division of Property Valuation. In the twenty one largest counties with sufficient sales activity, a random and representative sample of residential sales has been selected and verified by appraisers with the Division of

Property Valuation (K.S.A. 1995 Supp. 79-1488). The sample size goals for these counties will range between 200 and 400 valid sales. For all other Kansas counties and all other real property subclasses, every real estate transfer questionnaire has been examined and screened. All valid sales have been included in the ratio study sample.

The NUMBER OF TRIMMED SALES accounts for ratio outliers found in the sample.

These sales produce extremely high or low ratios that may be suspect or invalid sales;

however, they are not typical for the county and can severely distort statistical uniformity measures. For some transactions the sale data may be questionable or untrustworthy but there is insufficient evidence to invalidate the sale. Therefore, these observations will remain in the sample. However, the statistical measurements for uniformity (COD and PRD) have been trimmed to remove extreme outlier ratios if they are identified. A mathematically based diagnostic algorithm is used to detect outlier ratios that will be trimmed from each subclass sample. The sample data used to measure the overall level of appraisal (median ratio) has not been trimmed because this statistical measure is less sensitive to the influence of extreme outlier ratios.

Residential Subclass: 2022 Preliminary Ratio Study

County Median loCI upCI COD loCI upCI PRD loCI upCI Valid Sales Trim Sales

001 : ALLEN 92.8 87.1 97.3 18.9 16.0 22.3 1.03 1.00 1.06 108 10

002 : ANDERSON 83.4 77.7 90.7 20.7 17.2 26.3 1.05 1.02 1.09 71 6

003 : ATCHISON 93.5 89.3 97.1 21.0 18.4 23.9 1.04 1.02 1.07 178 10

004 : BARBER 93.7 86.7 101.0 15.3 12.1 20.5 1.04 0.99 1.11 36 2

005 : BARTON 90.9 87.2 97.9 19.2 17.2 22.0 1.03 1.01 1.06 163 9

006 : BOURBON 80.2 74.3 89.3 29.7 26.1 34.4 1.13 1.03 1.32 150 7

007 : BROWN 96.0 88.5 101.9 23.6 19.7 28.8 1.04 1.00 1.09 104 4

008 : BUTLER 93.0 91.5 94.3 10.7 9.7 11.9 1.00 0.99 1.01 313 25

009 : CHASE 73.6 59.2 93.0 29.8 22.1 42.5 1.02 0.94 1.13 24 0

010 : CHAUTAUQUA 91.6 68.8 106.7 27.4 19.3 44.7 1.20 1.07 1.38 25 1

011 : CHEROKEE 84.7 81.0 90.6 24.1 21.6 27.1 1.03 1.01 1.06 216 15

012 : CHEYENNE 96.5 84.1 100.2 17.2 13.5 21.3 1.04 1.00 1.09 56 5

013 : CLARK 82.7 74.0 98.7 24.8 19.6 34.5 1.04 0.98 1.11 38 2

014 : CLAY 92.8 88.4 96.4 14.1 11.9 16.7 1.03 1.01 1.06 97 5

015 : CLOUD 88.1 83.3 92.5 15.6 13.7 18.1 1.04 1.01 1.06 140 14

016 : COFFEY 83.6 79.7 87.4 14.9 12.6 17.9 1.04 1.02 1.08 107 14

017 : COMANCHE 81.9 76.9 92.3 13.4 9.2 20.0 0.99 0.96 1.02 21 3

018 : COWLEY 87.2 84.8 90.3 17.2 15.2 19.6 1.03 1.01 1.05 189 15

019 : CRAWFORD 81.4 78.2 85.9 20.5 18.3 23.1 1.03 1.00 1.05 209 9

020 : DECATUR 65.2 59.9 80.3 31.6 25.2 40.7 1.11 1.04 1.19 46 1

021 : DICKINSON 90.9 88.0 93.1 16.3 14.6 18.3 1.02 1.00 1.03 236 19

022 : DONIPHAN 81.4 74.7 90.1 24.5 19.7 31.5 1.09 1.03 1.17 55 3

023 : DOUGLAS 93.2 91.4 94.2 9.2 8.3 10.3 1.00 1.00 1.01 256 19

024 : EDWARDS 86.2 81.0 91.2 21.0 14.7 30.0 1.08 1.02 1.18 29 1

025 : ELK 77.1 69.5 93.0 24.2 17.7 33.6 1.09 1.01 1.21 28 1

026 : ELLIS 95.3 93.3 97.3 9.7 8.6 10.9 1.02 1.01 1.04 200 8

027 : ELLSWORTH 97.3 92.6 99.5 13.1 11.1 15.8 1.05 1.03 1.08 92 5

028 : FINNEY 92.5 89.9 94.9 10.5 9.5 11.8 1.01 1.01 1.02 186 5

029 : FORD 76.0 73.5 79.5 18.9 16.9 21.4 1.05 1.00 1.14 185 11

030 : FRANKLIN 96.8 93.5 99.5 16.9 15.3 18.8 1.04 1.03 1.06 356 38

031 : GEARY 97.5 95.6 98.7 9.9 9.3 10.7 1.02 1.01 1.04 600 65

032 : GOVE 92.0 73.1 104.0 24.7 16.9 38.0 1.04 0.97 1.12 24 1

033 : GRAHAM 92.6 83.4 98.3 14.3 10.6 19.9 1.04 1.01 1.08 31 1

034 : GRANT 93.3 88.7 97.0 9.1 7.5 11.3 0.99 0.98 1.00 69 3

035 : GRAY 88.6 84.3 92.0 9.5 7.4 12.5 1.00 0.99 1.02 43 4

036 : GREELEY 95.1 72.4 109.9 25.2 16.6 39.4 1.07 0.97 1.23 17 1

037 : GREENWOOD 85.9 72.1 95.7 32.3 26.1 44.1 1.06 0.99 1.14 70 5

038 : HAMILTON 67.0 59.7 76.1 20.4 13.2 33.9 1.00 0.94 1.05 16 2

039 : HARPER 87.3 82.6 98.9 20.2 16.3 25.5 1.02 0.99 1.07 66 9

040 : HARVEY 82.4 80.9 85.6 13.4 12.0 15.3 1.01 0.99 1.02 207 21

041 : HASKELL 88.3 82.7 97.0 16.4 12.1 22.5 0.96 0.92 1.00 37 4

042 : HODGEMAN 83.3 73.9 97.2 13.2 7.0 31.2 1.04 0.98 1.19 7 0

043 : JACKSON 89.4 85.9 94.5 17.2 14.6 20.5 1.05 1.03 1.08 110 9

044 : JEFFERSON 90.4 87.0 93.5 15.0 13.2 17.0 1.02 1.01 1.05 179 19

045 : JEWELL 91.5 76.7 101.1 18.7 13.2 27.4 1.03 0.98 1.10 27 1

046 : JOHNSON 93.7 92.5 94.8 9.1 8.3 9.8 0.99 0.95 1.02 418 24

047 : KEARNY 87.7 81.2 90.2 16.2 11.4 23.1 1.01 0.97 1.07 32 2

048 : KINGMAN 85.4 78.3 89.1 26.7 22.5 32.5 1.05 1.01 1.10 96 5

049 : KIOWA 90.8 87.5 97.0 13.7 7.5 25.5 0.96 0.88 1.02 13 1

050 : LABETTE 90.2 85.4 94.3 24.8 22.0 28.1 1.05 1.02 1.09 216 14

051 : LANE 82.3 69.3 98.9 24.8 17.1 38.1 1.02 0.94 1.09 21 1

052 : LEAVENWORTH 92.5 90.2 95.0 9.9 8.9 11.2 1.00 0.99 1.01 239 34

Residential Subclass: 2022 Preliminary Ratio Study

053 : LINCOLN 94.2 79.5 99.8 17.4 12.6 24.9 0.98 0.94 1.03 38 0

054 : LINN 86.6 82.1 92.8 25.9 22.3 30.6 1.00 0.96 1.04 129 4

055 : LOGAN 94.7 89.6 97.1 14.2 10.6 18.5 1.03 1.00 1.06 46 4

056 : LYON 87.8 85.8 90.7 13.7 12.0 15.6 1.02 1.00 1.05 189 15

057 : MARION 86.1 82.2 90.5 19.3 16.8 22.1 1.02 0.99 1.06 137 10

058 : MARSHALL 88.7 81.0 92.4 18.9 16.1 22.5 1.03 1.00 1.06 108 6

059 : MCPHERSON 94.3 91.7 96.0 12.4 10.9 14.3 1.00 0.99 1.02 171 11

060 : MEADE 85.7 80.7 95.0 18.7 14.8 24.2 1.02 0.99 1.06 46 3

061 : MIAMI 90.2 88.9 91.7 9.2 7.9 10.6 1.00 0.99 1.01 176 23

062 : MITCHELL 91.6 85.9 96.0 20.2 16.7 25.3 1.07 1.02 1.15 75 6

063 : MONTGOMERY 87.8 83.6 91.5 21.9 19.5 24.8 1.05 1.02 1.08 192 11

064 : MORRIS 84.5 76.2 97.6 23.9 19.2 30.0 1.03 0.97 1.10 53 2

065 : MORTON 90.2 82.2 100.3 17.1 13.9 21.8 1.01 0.98 1.06 50 3

066 : NEMAHA 91.9 86.2 97.3 16.5 14.0 19.9 1.03 1.00 1.06 109 11

067 : NEOSHO 86.6 81.8 91.9 24.3 21.4 27.5 1.04 1.01 1.06 197 13

068 : NESS 85.2 73.1 96.9 22.5 17.3 30.2 1.05 0.99 1.15 29 2

069 : NORTON 87.4 82.1 94.8 17.2 13.5 23.2 1.09 1.04 1.20 38 2

070 : OSAGE 89.3 85.8 93.8 19.5 17.3 22.0 1.03 1.02 1.05 224 25

071 : OSBORNE 97.5 81.8 102.0 15.9 9.2 28.5 1.01 0.95 1.07 21 4

072 : OTTAWA 94.0 83.2 99.5 18.4 14.3 23.4 1.05 1.01 1.09 50 2

073 : PAWNEE 85.6 82.0 90.4 19.8 16.6 24.0 1.03 1.00 1.07 89 7

074 : PHILLIPS 82.0 73.8 91.4 24.9 20.8 31.4 1.05 1.00 1.11 69 4

075 : POTTAWATOMIE 93.4 91.5 96.0 10.8 9.5 12.3 1.01 1.00 1.02 183 11

076 : PRATT 90.1 85.7 95.0 17.6 15.2 20.6 1.04 1.02 1.06 130 6

077 : RAWLINS 84.0 73.2 96.7 16.9 13.1 24.9 1.04 0.99 1.11 23 3

078 : RENO 87.7 86.2 90.2 14.1 12.6 15.9 1.03 1.01 1.05 231 22

079 : REPUBLIC 90.2 73.8 96.4 19.6 15.0 25.5 1.02 0.97 1.09 47 1

080 : RICE 89.2 85.4 94.3 27.1 23.0 32.2 1.01 0.97 1.05 108 2

081 : RILEY 92.0 90.6 93.2 8.1 7.2 9.1 1.01 1.00 1.02 229 22

082 : ROOKS 83.6 78.3 90.3 20.0 16.6 25.0 1.04 1.00 1.09 71 8

083 : RUSH 74.6 64.1 84.3 20.5 14.8 28.9 0.97 0.91 1.04 30 2

084 : RUSSELL 91.5 87.6 96.8 15.1 12.9 18.4 1.04 1.01 1.07 95 8

085 : SALINE 91.1 89.8 93.2 10.7 9.5 12.1 1.01 1.00 1.02 225 19

086 : SCOTT 86.4 80.3 92.9 16.4 13.8 19.9 1.05 1.02 1.09 84 8

087 : SEDGWICK 87.0 85.5 88.8 12.2 11.2 13.3 0.99 0.98 0.99 400 30

088 : SEWARD 85.2 82.9 87.9 12.1 10.6 13.9 1.02 1.00 1.03 169 17

089 : SHAWNEE 90.1 88.5 92.4 12.4 11.4 13.6 1.02 1.00 1.05 312 15

090 : SHERIDAN 84.8 67.0 90.8 19.8 12.8 33.6 1.07 1.04 1.14 13 1

091 : SHERMAN 85.4 79.8 91.1 16.6 13.8 20.4 1.02 0.99 1.07 79 5

092 : SMITH 83.8 77.2 96.5 26.0 21.1 33.9 0.98 0.93 1.04 55 2

093 : STAFFORD 91.7 80.9 97.2 20.0 15.5 27.4 1.11 1.02 1.29 46 5

094 : STANTON 84.9 59.3 99.0 27.1 17.2 43.8 1.09 1.00 1.26 14 0

095 : STEVENS 84.1 78.5 90.1 15.3 10.8 21.0 0.99 0.95 1.02 35 3

096 : SUMNER 83.9 80.6 88.6 25.5 23.0 28.6 1.02 1.00 1.05 288 15

097 : THOMAS 91.1 84.7 95.1 15.0 12.9 17.9 1.02 1.00 1.05 105 7

098 : TREGO 91.4 81.2 97.1 20.0 14.7 27.8 1.05 0.99 1.13 38 3

099 : WABAUNSEE 86.5 81.2 91.2 18.0 14.5 22.3 1.02 0.99 1.05 62 3

100 : WALLACE 77.5 59.4 98.0 32.2 22.7 52.4 1.13 1.04 1.31 19 0

101 : WASHINGTON 90.6 76.3 99.4 21.5 16.5 30.8 1.05 1.01 1.10 30 1

102 : WICHITA 84.9 69.7 92.3 17.3 10.9 31.3 0.95 0.89 1.00 19 2

103 : WILSON 85.9 76.6 94.8 26.5 22.1 33.0 1.09 1.04 1.16 77 9

104 : WOODSON 98.1 92.1 112.3 25.1 16.8 37.3 1.11 1.05 1.21 30 2

105 : WYANDOTTE 79.6 76.7 83.3 20.9 18.8 23.3 1.00 0.98 1.01 286 16

77.1% In Compliance

22.9% Out of Compliance

Residential Median Ratio 2022 Preliminary Ratio Study

97.3% In Compliance

2.7% Out of Compliance

Residential COD 2022 Preliminary Ratio Study

99.6% In Compliance

.4% Out of Compliance

Residential PRD 2022 Preliminary Ratio Study

Comm/Indu Subclass: 2022 Preliminary Ratio Study

001 : ALLEN 87.8 53.4 94.9 27.3 14.0 52.7 0.99 0.86 1.17 13 0

002 : ANDERSON 82.2 53.6 108.2 44.0 29.7 93.2 1.31 1.09 1.71 13 0

003 : ATCHISON 95.2 82.6 102.6 11.9 6.1 23.4 1.03 0.96 1.15 12 2

004 : BARBER S-4 86.0 19.2 195.6 50.4 7.9 190.7 1.67 1.07 2.47 5 0

005 : BARTON 71.2 49.8 90.7 39.2 27.5 67.8 1.49 1.05 2.15 22 1

006 : BOURBON 78.4 54.8 98.2 24.8 15.6 42.4 0.94 0.82 1.10 7 1

007 : BROWN 82.9 63.0 102.1 29.4 19.9 68.2 1.64 0.87 2.07 13 2

008 : BUTLER 83.0 66.5 95.5 36.7 28.1 51.0 1.16 1.04 1.35 40 3

009 : CHASE S-6 91.7 65.4 118.0 24.0 13.7 39.4 1.08 1.00 1.25 10 0

010 : CHAUTAUQUA S-8 83.1 35.9 99.6 39.3 17.6 95.9 1.90 1.24 3.42 10 0

011 : CHEROKEE 64.4 39.5 199.8 86.3 39.7 183.0 0.68 0.49 1.50 13 2

012 : CHEYENNE 93.3 40.1 98.4 30.7 10.0 118.8 1.23 1.06 1.67 7 0

013 : CLARK S-6 58.3 14.4 180.0 103.7 50.0 529.6 1.65 1.16 2.67 9 0

014 : CLAY 52.1 30.9 78.2 37.9 20.6 77.7 0.78 0.62 1.07 7 0

015 : CLOUD 61.6 46.3 108.0 43.6 19.4 112.1 0.89 0.78 1.07 7 0

016 : COFFEY 77.7 63.0 136.4 40.7 22.1 92.0 1.06 1.02 1.17 7 0

017 : COMANCHE S-6 96.6 51.9 137.8 36.7 18.9 80.7 0.99 0.86 1.30 8 0

018 : COWLEY 95.7 66.1 112.6 29.1 19.6 46.9 1.18 0.98 1.52 21 0

019 : CRAWFORD 58.4 41.4 79.0 45.8 34.4 72.0 1.20 1.04 1.47 32 3

020 : DECATUR 90.8 43.9 97.6 16.6 1.4 39.7 1.16 1.00 1.25 4 0

021 : DICKINSON 78.7 59.9 95.0 18.2 9.9 47.3 0.96 0.88 1.08 9 1

022 : DONIPHAN S-2 71.1 50.3 115.0 28.3 7.8 35.2 1.56 1.01 1.74 5 0

023 : DOUGLAS 75.1 65.9 81.4 19.3 14.5 26.1 0.98 0.89 1.07 37 2

024 : EDWARDS S-6 89.8 47.9 123.7 30.0 14.1 115.5 1.13 0.95 1.63 6 0

025 : ELK S-8 79.8 52.8 132.1 36.5 17.6 74.1 1.51 1.06 2.35 10 1

026 : ELLIS 92.0 81.1 105.0 25.3 18.5 38.4 1.15 0.97 1.46 31 2

027 : ELLSWORTH 119.5 57.0 142.6 23.5 5.9 42.5 1.20 1.01 1.38 5 0

028 : FINNEY 82.5 70.5 90.0 27.4 19.2 39.8 1.47 1.17 2.04 31 0

029 : FORD 61.6 43.9 96.8 50.9 33.2 93.4 1.44 1.14 2.10 16 1

030 : FRANKLIN 79.9 57.5 98.0 34.1 24.5 53.3 1.00 0.92 1.13 18 2

031 : GEARY 86.6 68.5 108.3 25.8 18.3 41.9 1.12 1.00 1.31 18 1

032 : GOVE 86.4 23.1 269.1 66.5 4.2 157.8 1.95 0.91 2.73 5 0

033 : GRAHAM S-6 80.1 59.3 101.1 21.3 13.4 44.1 1.04 0.96 1.14 7 0

034 : GRANT 77.1 22.5 136.9 50.5 16.9 152.5 2.40 1.25 3.75 6 0

035 : GRAY S-6 58.9 39.1 135.4 63.6 30.3 195.4 1.52 1.17 2.28 10 1

036 : GREELEY S-6 89.6 76.4 139.0 26.9 18.7 40.4 1.14 1.04 1.35 8 0

037 : GREENWOOD 67.2 31.4 103.2 50.4 28.5 169.2 1.51 1.05 2.73 9 0

038 : HAMILTON S-1 84.3 37.1 99.3 26.6 5.5 52.5 1.02 0.84 1.29 5 0

039 : HARPER 89.1 51.3 129.2 31.0 10.8 52.4 1.42 0.98 1.59 5 0

040 : HARVEY 65.3 49.0 79.2 46.5 33.6 71.2 1.26 1.10 1.59 30 1

041 : HASKELL S-3 53.5 35.7 97.3 42.9 28.0 84.8 1.10 1.04 1.23 6 0

042 : HODGEMAN S-3 56.9 31.5 108.7 41.9 14.1 72.0 1.48 0.95 1.86 5 0

043 : JACKSON 63.7 37.1 78.6 32.3 19.7 59.4 1.23 0.97 1.76 14 0

044 : JEFFERSON 75.7 64.9 99.9 28.0 18.3 43.9 1.12 1.02 1.32 17 1

045 : JEWELL S-7 95.8 68.1 103.7 19.1 9.3 36.9 1.54 0.96 1.85 10 1

046 : JOHNSON 80.8 78.2 87.0 28.7 25.7 32.4 1.07 0.96 1.20 209 6

047 : KEARNY S-3 71.5 57.0 91.7 18.4 5.0 22.7 1.00 0.95 1.09 5 0

048 : KINGMAN S-6 72.3 50.9 111.0 32.3 20.0 79.5 1.37 1.12 2.08 10 1

049 : KIOWA S-2 50.5 43.1 91.6 34.3 5.2 34.3 1.16 0.99 1.18 3 0

050 : LABETTE 77.1 44.4 101.1 30.1 17.0 54.6 1.92 1.07 2.60 15 2

051 : LANE S-8 97.7 63.7 115.3 30.6 17.8 73.0 1.57 1.02 3.61 11 1

052 : LEAVENWORTH 80.3 68.0 94.2 24.1 18.0 35.3 1.14 1.06 1.27 25 1

Comm/Indu Subclass: 2022 Preliminary Ratio Study

053 : LINCOLN 78.3 64.0 99.4 14.9 3.9 18.3 0.94 0.91 1.00 4 0

054 : LINN S-7 86.4 68.5 101.7 29.6 17.9 57.1 1.36 1.07 1.71 13 1

055 : LOGAN S-7 40.8 25.5 94.4 60.4 38.7 117.4 1.44 1.05 2.26 8 0

056 : LYON 83.2 71.7 92.6 22.7 16.0 31.2 1.03 0.90 1.22 28 1

057 : MARION 65.0 50.9 120.3 44.5 27.0 68.1 1.33 1.03 1.89 11 0

058 : MARSHALL 68.4 22.7 95.4 51.2 28.6 172.6 1.04 0.80 1.68 12 0

059 : MCPHERSON 74.3 51.8 81.3 20.0 10.5 42.5 1.12 0.93 1.42 12 0

060 : MEADE S-4 75.3 49.0 120.8 34.9 15.6 83.7 1.20 1.03 1.62 6 0

061 : MIAMI 92.2 60.4 111.3 28.2 17.4 57.1 1.18 0.90 1.72 14 1

062 : MITCHELL 45.5 24.5 122.7 84.2 49.8 240.1 1.53 1.09 2.31 9 0

063 : MONTGOMERY 78.9 63.4 108.9 47.0 33.1 70.5 1.72 1.06 4.33 25 1

064 : MORRIS 78.3 58.8 163.5 38.6 8.8 58.1 1.45 1.06 1.69 5 0

065 : MORTON 97.8 90.0 254.3 44.3 2.0 48.3 1.28 1.01 1.46 4 0

066 : NEMAHA 95.4 85.4 115.2 16.4 9.1 34.0 1.05 0.97 1.17 11 1

067 : NEOSHO 86.7 39.5 102.4 38.7 20.0 104.5 1.16 0.92 1.82 12 1

068 : NESS 78.8 44.7 118.6 33.3 9.6 49.6 1.10 0.93 1.21 5 0

069 : NORTON S-9 84.3 66.2 120.2 23.0 11.7 52.7 1.21 0.94 1.57 11 2

070 : OSAGE 82.9 72.1 98.9 28.6 18.9 59.1 0.94 0.81 1.06 13 0

071 : OSBORNE 94.2 42.6 109.9 21.7 3.3 46.1 0.96 0.87 1.15 4 0

072 : OTTAWA 85.8 26.4 122.5 37.5 12.4 116.3 1.13 0.83 1.72 5 0

073 : PAWNEE S-5 58.3 47.8 95.1 36.6 9.3 47.5 1.13 1.03 1.39 7 0

074 : PHILLIPS 66.2 24.3 133.9 55.9 15.9 81.7 1.14 0.89 1.30 4 0

075 : POTTAWATOMIE 73.2 61.5 101.8 30.0 18.4 51.4 1.03 0.89 1.27 15 1

076 : PRATT S-2 60.4 42.6 93.9 36.4 19.8 65.0 1.29 1.07 1.73 8 0

077 : RAWLINS 47.5 12.2 123.2 92.9 13.9 177.9 2.22 0.91 3.04 4 0

078 : RENO 79.7 70.1 100.9 36.3 26.0 50.8 1.32 1.05 1.87 36 4

079 : REPUBLIC S-6 97.3 57.1 112.2 22.5 12.2 40.2 1.26 1.12 1.50 9 0

080 : RICE 97.1 53.5 109.8 36.8 18.6 69.3 1.54 1.22 2.13 13 1

081 : RILEY 96.5 82.4 102.9 10.8 7.2 16.0 1.08 0.98 1.14 17 2

082 : ROOKS 101.6 39.5 110.0 29.5 8.7 105.0 1.32 0.91 1.86 7 0

083 : RUSH 68.5 30.4 100.6 34.4 17.2 98.7 1.16 1.00 1.66 7 0

084 : RUSSELL 64.6 55.9 101.9 45.9 31.7 102.1 1.09 0.88 1.32 12 0

085 : SALINE 77.4 59.4 90.3 34.2 25.9 51.1 1.40 1.01 2.33 33 3

086 : SCOTT S-5 61.1 35.1 85.6 27.3 17.4 52.6 0.94 0.88 1.01 9 0

087 : SEDGWICK 73.3 69.3 78.7 29.2 26.3 33.4 1.04 0.96 1.14 188 1

088 : SEWARD 84.9 57.9 99.1 29.0 20.1 49.5 1.26 1.09 1.60 22 1

089 : SHAWNEE 93.3 78.3 99.2 29.4 24.2 36.4 1.29 1.18 1.42 96 6

090 : SHERIDAN S-2 94.2 76.6 106.9 13.5 2.4 15.5 0.97 0.92 1.01 4 0

091 : SHERMAN S-6 70.1 65.3 104.4 28.4 16.6 53.9 0.83 0.75 1.15 8 0

092 : SMITH S-5 94.4 72.3 96.9 17.1 4.2 276.9 1.59 0.99 3.53 8 1

093 : STAFFORD S-5 90.0 61.5 95.8 3.1 0.6 4.3 1.01 0.99 1.02 6 1

094 : STANTON S-2 72.9 41.3 114.5 40.0 6.9 46.4 0.99 0.85 1.08 4 0

095 : STEVENS S-10 70.7 58.2 83.5 21.6 15.8 47.4 1.33 1.03 1.56 12 1

096 : SUMNER 73.0 47.4 120.5 44.7 29.2 89.7 1.28 1.01 1.69 14 1

097 : THOMAS 76.1 53.6 95.6 29.6 18.0 52.4 1.14 0.94 1.50 10 0

098 : TREGO S-6 73.5 55.7 102.0 33.9 18.5 242.7 1.75 0.86 2.66 7 0

099 : WABAUNSEE S-5 86.2 59.1 98.3 22.9 7.6 404.7 1.16 0.96 1.52 8 1

100 : WALLACE S-4 71.3 67.2 156.7 35.3 2.4 40.7 1.23 0.98 1.44 4 0

101 : WASHINGTON S-3 129.1 98.8 239.9 42.4 12.9 73.7 1.34 1.08 1.78 6 0

102 : WICHITA S-6 80.0 41.1 124.1 39.5 21.5 76.8 1.30 1.11 1.68 8 0

103 : WILSON 62.4 37.7 106.6 47.4 21.8 103.1 1.31 1.16 1.59 7 0

104 : WOODSON S-4 74.2 43.4 110.8 35.8 18.7 55.7 1.08 0.90 1.49 6 0

105 : WYANDOTTE 69.6 62.2 76.1 33.4 28.6 40.8 1.12 1.02 1.25 85 4

31.5% In Compliance

68.5% Out of Compliance

Comm/Ind Median Ratio 2022 Preliminary Ratio Study

20.7% In Compliance

79.3% Out of Compliance

Comm/Ind COD 2022 Preliminary Ratio Study

80.8% In Compliance

19.2% Out of Compliance

Comm/Ind PRD 2022 Preliminary Ratio Study

Vacant Lot Subclass: 2022 Preliminary Ratio Study

County Median COD PRD Valid Sales Trim Sales

001 : ALLEN 62.3 - - 1 0

002 : ANDERSON 49.6 63.6 1.32 7 0

003 : ATCHISON 44.4 45.7 1.21 4 0

004 : BARBER 48.4 - - 1 0

005 : BARTON 61.7 26.2 1.13 20 1

006 : BOURBON 58.0 36.4 1.70 14 1

007 : BROWN 149.2 32.7 1.16 4 0

008 : BUTLER 84.9 34.4 1.33 77 4

009 : CHASE 37.0 96.2 2.38 3 0

010 : CHAUTAUQUA 38.7 - - 1 0

011 : CHEROKEE 39.1 90.6 1.46 21 0

012 : CHEYENNE - - - 0 -

013 : CLARK 5.5 446.6 5.33 3 0

014 : CLAY 133.3 33.1 1.52 3 0

015 : CLOUD 102.7 35.2 0.80 5 0

016 : COFFEY 50.0 36.8 1.23 12 0

017 : COMANCHE 160.0 - - 1 0

018 : COWLEY 113.0 36.1 1.28 22 1

019 : CRAWFORD 77.9 61.8 1.63 41 2

020 : DECATUR 73.8 41.8 1.52 2 0

021 : DICKINSON 169.6 26.0 1.12 4 0

022 : DONIPHAN 26.8 31.6 1.68 7 1

023 : DOUGLAS 82.8 24.1 0.99 69 1

024 : EDWARDS 30.3 - - 1 0

025 : ELK 47.9 14.1 0.99 2 0

026 : ELLIS 87.5 51.8 1.87 16 0

027 : ELLSWORTH 101.4 - - 1 0

028 : FINNEY 82.6 24.5 0.95 33 2

029 : FORD 43.4 65.1 1.72 26 2

030 : FRANKLIN 90.4 34.1 1.67 30 0

031 : GEARY 75.7 139.6 12.52 8 0

032 : GOVE 21.0 - - 1 0

033 : GRAHAM - - - 0 -

034 : GRANT 6.3 287.4 1.16 8 1

035 : GRAY 90.4 29.7 1.05 4 0

036 : GREELEY 48.3 23.5 1.20 2 0

037 : GREENWOOD 160.8 21.0 1.05 2 0

038 : HAMILTON 7.0 - - 1 0

039 : HARPER 80.8 72.9 2.48 2 0

040 : HARVEY 74.8 46.5 1.33 12 0

041 : HASKELL 64.0 23.7 1.02 3 0

042 : HODGEMAN 12.9 85.8 5.48 2 0

043 : JACKSON 90.0 21.5 1.45 4 0

044 : JEFFERSON 123.8 74.1 2.28 27 2

045 : JEWELL 28.0 - - 1 0

046 : JOHNSON 65.8 26.9 1.09 633 31

047 : KEARNY 57.6 49.8 1.06 4 0

048 : KINGMAN - - - 0 -

049 : KIOWA - - - 0 -

050 : LABETTE 86.5 151.4 3.76 6 0

051 : LANE - - - 0 -

052 : LEAVENWORTH 81.0 35.8 1.13 82 8

Vacant Lot Subclass : 2022 Preliminary Ratio Study

053 : LINCOLN 77.2 43.0 1.27 3 0

054 : LINN 50.8 67.7 1.38 190 14

055 : LOGAN 193.3 - - 1 0

056 : LYON 74.3 56.4 3.60 11 2

057 : MARION 40.5 - - 1 0

058 : MARSHALL 43.0 13.7 1.10 4 0

059 : MCPHERSON 69.5 40.4 1.14 7 1

060 : MEADE - - - 0 -

061 : MIAMI 76.6 21.5 1.02 41 1

062 : MITCHELL 33.8 54.3 1.17 7 0

063 : MONTGOMERY 61.4 53.3 1.50 17 1

064 : MORRIS 22.4 - - 1 0

065 : MORTON 68.6 37.8 1.10 2 0

066 : NEMAHA 112.7 44.7 1.20 8 0

067 : NEOSHO 27.1 114.4 2.00 5 0

068 : NESS 36.6 78.1 1.49 3 0

069 : NORTON 59.0 42.0 1.40 5 0

070 : OSAGE 104.3 60.5 1.60 14 0

071 : OSBORNE - - - 0 -

072 : OTTAWA 35.0 86.5 6.08 6 0

073 : PAWNEE - - - 0 -

074 : PHILLIPS - - - 0 -

075 : POTTAWATOMIE 90.0 35.7 2.15 33 1

076 : PRATT 39.2 - - 1 0

077 : RAWLINS 73.2 28.9 1.31 3 0

078 : RENO 54.2 66.8 1.86 36 5

079 : REPUBLIC 91.9 56.0 1.52 2 0

080 : RICE 158.6 46.6 2.02 3 0

081 : RILEY 28.7 67.1 1.23 38 3

082 : ROOKS 97.5 - - 1 0

083 : RUSH 51.4 - - 1 0

084 : RUSSELL 83.8 34.4 0.78 7 0

085 : SALINE 33.4 87.0 1.24 27 2

086 : SCOTT 99.5 4.7 1.00 2 0

087 : SEDGWICK 68.0 53.9 1.32 189 4

088 : SEWARD 9.9 47.4 1.39 9 1

089 : SHAWNEE 61.4 51.5 1.26 106 5

090 : SHERIDAN - - - 0 -

091 : SHERMAN 58.9 16.3 1.07 2 0

092 : SMITH 104.3 - - 1 0

093 : STAFFORD 34.7 - - 1 0

094 : STANTON 16.0 - - 1 0

095 : STEVENS 18.7 91.8 0.84 3 0

096 : SUMNER 88.0 59.0 1.43 19 1

097 : THOMAS 72.4 27.6 0.98 4 0

098 : TREGO 59.7 84.6 1.46 5 0

099 : WABAUNSEE 48.4 55.9 1.13 4 0

100 : WALLACE - - - 0 -

101 : WASHINGTON 307.0 68.2 2.57 2 0

102 : WICHITA - - - 0 -

103 : WILSON 71.5 58.4 2.73 7 0

104 : WOODSON - - - 0 -

105 : WYANDOTTE 52.8 55.2 1.22 73 2

Farm Homesite with Ag. Land : 2022 Preliminary Ratio Study

001 : ALLEN 19.8 - - 1 0

002 : ANDERSON - - - 0 -

003 : ATCHISON - - - 0 -

004 : BARBER 29.8 - - 1 0

005 : BARTON 19.5 71.2 1.41 6 0

006 : BOURBON 28.0 49.7 0.95 7 0

007 : BROWN 51.1 - - 1 0

008 : BUTLER 61.8 31.4 1.05 49 1

009 : CHASE - - - 0 -

010 : CHAUTAUQUA - - - 0 -

011 : CHEROKEE 73.5 57.3 1.16 6 0

012 : CHEYENNE - - - 0 -

013 : CLARK - - - 0 -

014 : CLAY 41.1 50.5 1.17 8 0

015 : CLOUD 57.0 34.5 1.15 4 0

016 : COFFEY 40.1 37.6 1.23 5 0

017 : COMANCHE 22.8 36.2 1.20 2 0

018 : COWLEY 45.6 30.0 1.04 12 0

019 : CRAWFORD 12.6 86.4 1.03 11 0

020 : DECATUR 24.5 - - 1 0

021 : DICKINSON 47.6 28.5 1.09 11 0

022 : DONIPHAN 40.0 4.2 0.98 2 0

023 : DOUGLAS 66.5 22.9 1.03 11 0

024 : EDWARDS - - - 0 -

025 : ELK - - - 0 -

026 : ELLIS 29.9 65.1 1.02 7 0

027 : ELLSWORTH 58.6 30.5 1.84 6 0

028 : FINNEY 58.1 - - 1 0

029 : FORD 49.5 62.3 1.15 10 0

030 : FRANKLIN - - - 0 -

031 : GEARY - - - 0 -

032 : GOVE - - - 0 -

033 : GRAHAM - - - 0 -

034 : GRANT 25.1 - - 1 0

035 : GRAY - - - 0 -

036 : GREELEY - - - 0 -

037 : GREENWOOD 26.3 48.3 1.32 13 2

038 : HAMILTON - - - 0 -

039 : HARPER 66.9 35.1 1.06 2 0

040 : HARVEY 46.9 26.5 1.05 12 0

041 : HASKELL - - - 0 -

042 : HODGEMAN - - - 0 -

043 : JACKSON 65.9 - - 1 0

044 : JEFFERSON 56.0 25.1 1.00 26 1

045 : JEWELL 31.8 - - 1 0

046 : JOHNSON 53.0 37.6 1.16 39 0

047 : KEARNY - - - 0 -

048 : KINGMAN 51.1 19.6 1.11 3 0

049 : KIOWA 22.9 - - 1 0

050 : LABETTE 22.6 16.0 1.03 3 0

051 : LANE - - - 0 -

052 : LEAVENWORTH 66.0 28.4 1.11 55 1

Farm Homesite with Ag. Land : 2022 Preliminary Ratio Study

053 : LINCOLN 3.8 - - 1 0

054 : LINN 72.1 15.3 0.98 4 0

055 : LOGAN 24.4 - - 1 0

056 : LYON 69.3 21.2 1.03 23 1

057 : MARION 47.8 32.7 0.97 5 0

058 : MARSHALL 55.2 55.5 1.29 2 0

059 : MCPHERSON 58.1 21.6 0.95 18 1

060 : MEADE - - - 0 -

061 : MIAMI 53.2 42.0 1.22 40 1

062 : MITCHELL 156.3 - - 1 0

063 : MONTGOMERY 52.4 39.5 1.10 18 0

064 : MORRIS 67.0 17.9 1.00 2 0

065 : MORTON - - - 0 -

066 : NEMAHA - - - 0 -

067 : NEOSHO 22.7 110.8 1.06 3 0

068 : NESS 15.5 - - 1 0

069 : NORTON 25.2 65.6 1.37 3 0

070 : OSAGE 44.5 31.6 0.94 10 0

071 : OSBORNE - - - 0 -

072 : OTTAWA 58.7 32.0 1.06 8 0

073 : PAWNEE 36.2 45.2 1.93 3 0

074 : PHILLIPS 38.8 27.1 1.10 5 0

075 : POTTAWATOMIE 59.8 35.8 1.20 12 1

076 : PRATT 56.4 10.1 1.07 2 0

077 : RAWLINS 197.2 - - 1 0

078 : RENO 49.2 38.9 0.96 26 0

079 : REPUBLIC 40.7 22.8 1.09 3 0

080 : RICE 46.9 65.4 1.03 4 0

081 : RILEY 48.7 37.9 1.09 8 0

082 : ROOKS 75.3 - - 1 0

083 : RUSH 19.3 54.9 1.12 2 0

084 : RUSSELL 18.6 - - 1 0

085 : SALINE 75.8 31.3 1.12 15 1

086 : SCOTT 95.0 20.1 1.28 3 0

087 : SEDGWICK 2.3 144.3 1.22 34 3

088 : SEWARD 62.2 13.9 0.98 2 0

089 : SHAWNEE 54.8 31.4 0.99 16 0

090 : SHERIDAN 34.6 - - 1 0

091 : SHERMAN - - - 0 -

092 : SMITH 16.1 - - 1 0

093 : STAFFORD 21.6 - - 1 0

094 : STANTON 102.6 - - 1 0

095 : STEVENS - - - 0 -

096 : SUMNER 19.5 - - 1 0

097 : THOMAS 29.5 58.3 1.11 2 0

098 : TREGO 95.1 - - 1 0

099 : WABAUNSEE - - - 0 -

100 : WALLACE 47.2 3.1 1.00 2 0

101 : WASHINGTON 88.2 - - 1 0

102 : WICHITA 59.4 35.1 1.53 4 0

103 : WILSON - - - 0 -

104 : WOODSON - - - 0 -

105 : WYANDOTTE 53.8 44.2 1.25 10 0

Agricultural Subclass with Improvements: 2022 Preliminary Ratio Study

001 : ALLEN 10.6 106.0 0.90 13 0

002 : ANDERSON 9.6 200.8 1.19 45 1

003 : ATCHISON 11.6 103.0 1.04 13 0

004 : BARBER 9.1 144.6 1.67 8 0

005 : BARTON 10.2 35.5 0.99 22 0

006 : BOURBON 5.3 149.6 1.05 50 4

007 : BROWN 12.7 128.8 1.63 9 0

008 : BUTLER 3.5 63.5 1.04 36 1

009 : CHASE 9.6 175.4 0.79 5 0

010 : CHAUTAUQUA 4.1 38.8 1.03 21 3

011 : CHEROKEE 23.9 98.3 1.30 21 0

012 : CHEYENNE 6.7 21.2 1.03 28 3

013 : CLARK 7.3 25.0 0.97 3 0

014 : CLAY 6.3 46.7 0.87 7 0

015 : CLOUD 8.5 31.8 1.11 14 0

016 : COFFEY 6.5 43.5 1.01 18 1

017 : COMANCHE 5.8 47.2 1.17 9 0

018 : COWLEY 4.8 55.1 1.09 17 2

019 : CRAWFORD 2.6 80.2 0.73 27 0

020 : DECATUR 9.5 34.4 1.14 17 1

021 : DICKINSON 28.3 79.6 1.10 32 1

022 : DONIPHAN 13.7 51.5 0.92 12 2

023 : DOUGLAS 2.4 52.7 0.98 25 1

024 : EDWARDS 7.0 117.1 1.40 12 2

025 : ELK 21.0 80.5 1.60 13 1

026 : ELLIS 7.4 41.1 1.04 27 1

027 : ELLSWORTH 14.1 102.8 0.97 11 0

028 : FINNEY 5.6 68.5 0.90 12 0

029 : FORD 8.2 46.0 1.01 17 2

030 : FRANKLIN 11.5 225.5 1.18 80 0

031 : GEARY 34.0 70.9 0.87 9 0

032 : GOVE 9.6 18.7 1.02 16 1

033 : GRAHAM 9.7 38.9 1.00 29 0

034 : GRANT 1.4 44.2 0.95 14 2

035 : GRAY 12.5 152.9 1.15 15 0

036 : GREELEY 5.2 435.0 1.50 9 0

037 : GREENWOOD 3.1 24.5 1.11 23 3

038 : HAMILTON 1.7 873.9 1.56 5 0

039 : HARPER 4.5 51.5 0.96 29 4

040 : HARVEY 4.2 83.4 0.70 27 0

041 : HASKELL 3.3 146.2 0.92 11 1

042 : HODGEMAN 8.7 51.1 0.88 12 1

043 : JACKSON 21.1 123.8 1.11 70 0

044 : JEFFERSON 3.1 297.8 0.84 42 4

045 : JEWELL 13.5 147.4 1.59 14 0

046 : JOHNSON 0.5 198.1 1.40 72 14

047 : KEARNY 4.0 61.0 1.01 14 2

048 : KINGMAN 4.3 63.5 1.14 34 3

049 : KIOWA 4.9 63.6 1.00 13 1

050 : LABETTE 8.9 118.0 0.99 12 0

051 : LANE 6.9 64.7 1.12 14 0

052 : LEAVENWORTH 1.5 127.3 0.84 50 4

Agricultural Subclass with Improvements: 2022 Preliminary Ratio Study

053 : LINCOLN 10.4 39.8 1.18 18 2

054 : LINN 6.6 104.6 0.84 50 8

055 : LOGAN 8.5 25.0 0.96 13 0

056 : LYON 4.4 48.5 1.16 26 1

057 : MARION 5.9 49.6 1.00 20 2

058 : MARSHALL 8.9 214.4 0.69 12 1

059 : MCPHERSON 3.1 111.1 0.68 38 0

060 : MEADE 32.0 127.8 1.16 4 0

061 : MIAMI 1.7 90.7 0.79 49 2

062 : MITCHELL 8.8 19.2 0.95 8 1

063 : MONTGOMERY 4.2 42.9 0.96 19 1

064 : MORRIS 5.8 45.2 1.15 11 2

065 : MORTON 1.9 279.9 0.64 13 0

066 : NEMAHA 10.8 42.6 1.04 28 4

067 : NEOSHO 6.7 226.1 0.78 16 1

068 : NESS 8.1 4.0 1.00 9 1

069 : NORTON 10.7 36.8 1.00 12 0

070 : OSAGE 8.1 262.8 1.06 75 1

071 : OSBORNE 13.5 21.2 0.95 6 0

072 : OTTAWA 10.6 33.8 1.17 32 1

073 : PAWNEE 8.1 31.2 0.98 28 3

074 : PHILLIPS 7.7 20.9 1.00 10 1

075 : POTTAWATOMIE 3.7 65.6 0.96 26 2

076 : PRATT 10.0 97.0 1.03 20 2

077 : RAWLINS 6.1 4.4 1.00 7 1

078 : RENO 5.7 73.2 0.97 74 2

079 : REPUBLIC 13.2 38.4 1.22 9 0

080 : RICE 13.9 56.5 0.94 13 2

081 : RILEY 3.2 108.2 0.66 12 1

082 : ROOKS 7.2 45.2 1.02 24 0

083 : RUSH 8.1 26.7 0.96 21 2

084 : RUSSELL 9.2 39.7 0.99 29 5

085 : SALINE 3.6 120.1 0.96 29 4

086 : SCOTT 7.5 23.7 1.05 12 0

087 : SEDGWICK 0.6 104.9 0.69 102 9

088 : SEWARD 5.5 203.7 1.10 19 0

089 : SHAWNEE 2.7 85.0 0.75 24 2

090 : SHERIDAN 9.1 30.3 1.21 12 0

091 : SHERMAN 6.1 49.5 0.96 15 1

092 : SMITH 7.8 58.8 1.03 14 2

093 : STAFFORD 7.8 74.5 1.10 19 2

094 : STANTON 7.7 43.5 0.86 7 0

095 : STEVENS 4.0 255.4 0.89 8 0

096 : SUMNER 4.0 99.1 0.76 58 7

097 : THOMAS 6.6 8.5 0.99 11 2

098 : TREGO 8.8 27.2 1.04 15 0

099 : WABAUNSEE 9.4 244.1 0.97 25 0

100 : WALLACE 6.2 10.2 1.01 2 0

101 : WASHINGTON 9.3 44.9 1.03 18 3

102 : WICHITA 5.0 32.1 1.06 12 0

103 : WILSON 8.2 87.2 1.03 27 1

104 : WOODSON 4.3 37.1 0.96 25 3

105 : WYANDOTTE 1.5 30.4 0.94 12 2

Agricultural Land Only: 2022 Preliminary Ratio Study

001 : ALLEN 5.0 64.5 0.94 7 0

002 : ANDERSON 3.9 54.5 1.21 17 0

003 : ATCHISON 10.1 40.2 0.79 9 0

004 : BARBER 6.6 54.0 1.01 5 0

005 : BARTON 10.8 35.4 1.01 16 0

006 : BOURBON 3.3 79.6 1.08 24 1

007 : BROWN 11.8 4.9 1.04 3 0

008 : BUTLER 3.3 55.6 0.92 32 2

009 : CHASE 3.8 78.6 2.32 2 0

010 : CHAUTAUQUA 3.7 28.8 1.03 11 0

011 : CHEROKEE 4.7 64.4 0.86 7 0

012 : CHEYENNE 6.7 18.5 1.01 26 2

013 : CLARK 7.3 25.0 0.97 3 0

014 : CLAY 6.0 47.0 0.82 6 0

015 : CLOUD 8.5 31.8 1.11 14 0

016 : COFFEY 6.4 22.8 1.06 15 3

017 : COMANCHE 4.1 63.9 1.16 6 0

018 : COWLEY 5.4 49.1 1.15 12 2

019 : CRAWFORD 2.4 79.8 0.71 25 0

020 : DECATUR 8.8 33.2 1.14 16 1

021 : DICKINSON 5.5 80.0 0.97 12 1

022 : DONIPHAN 9.2 50.3 0.71 6 0

023 : DOUGLAS 2.4 50.8 0.98 23 1

024 : EDWARDS 4.3 49.0 0.96 8 0

025 : ELK 2.9 6.2 0.96 4 0

026 : ELLIS 8.3 41.5 1.02 21 1

027 : ELLSWORTH 9.1 51.9 1.55 4 0

028 : FINNEY 5.6 68.2 0.97 10 0

029 : FORD 7.8 54.3 1.02 15 1

030 : FRANKLIN 5.3 54.2 0.91 32 0

031 : GEARY 12.0 49.3 1.01 4 0

032 : GOVE 9.8 14.8 0.99 11 1

033 : GRAHAM 7.9 40.3 1.00 25 0

034 : GRANT 1.4 26.3 0.91 12 1

035 : GRAY 6.4 58.9 1.24 8 0

036 : GREELEY 4.8 14.9 1.03 6 0

037 : GREENWOOD 2.8 23.8 1.12 16 0

038 : HAMILTON 1.4 31.3 0.77 4 0

039 : HARPER 4.0 58.4 1.01 18 1

040 : HARVEY 4.3 81.1 0.74 25 0

041 : HASKELL 3.2 33.1 1.17 8 1

042 : HODGEMAN 6.9 40.2 1.01 8 0

043 : JACKSON 6.0 78.5 0.96 29 1

044 : JEFFERSON 1.7 145.0 0.85 25 2

045 : JEWELL 10.1 36.7 0.87 6 0

046 : JOHNSON 0.4 127.6 1.39 63 12

047 : KEARNY 3.3 67.2 1.10 12 1

048 : KINGMAN 4.1 60.4 1.06 27 0

049 : KIOWA 4.6 63.6 1.00 12 0

050 : LABETTE 7.0 18.2 0.95 4 0

051 : LANE 6.4 37.7 1.10 9 0

052 : LEAVENWORTH 1.5 130.0 0.82 47 4

Agricultural Land Only: 2022 Preliminary Ratio Study

053 : LINCOLN 9.9 48.3 1.36 12 0

054 : LINN 3.5 48.0 1.00 21 0

055 : LOGAN 8.9 22.6 1.01 11 0

056 : LYON 4.4 50.5 1.24 21 0

057 : MARION 5.2 43.9 1.07 15 0

058 : MARSHALL 3.9 145.7 0.53 7 0

059 : MCPHERSON 3.1 112.9 0.69 37 0

060 : MEADE 1.0 30.8 1.30 2 0

061 : MIAMI 1.4 95.9 0.75 43 2

062 : MITCHELL 8.8 14.9 1.00 6 0

063 : MONTGOMERY 4.0 39.8 0.97 15 0

064 : MORRIS 5.8 47.1 1.17 7 0

065 : MORTON 1.8 214.8 0.62 12 0

066 : NEMAHA 9.7 44.8 1.02 21 0

067 : NEOSHO 5.6 32.1 1.06 9 0

068 : NESS 8.1 3.6 1.00 7 0

069 : NORTON 9.0 39.4 0.95 10 0

070 : OSAGE 5.0 63.5 0.93 40 2

071 : OSBORNE 13.5 21.2 0.95 6 0

072 : OTTAWA 10.3 31.7 1.19 27 0

073 : PAWNEE 7.7 34.6 1.02 22 0

074 : PHILLIPS 7.7 30.7 1.10 9 0

075 : POTTAWATOMIE 3.6 60.9 0.99 23 2

076 : PRATT 7.4 42.8 0.87 12 0

077 : RAWLINS 6.2 3.8 1.01 6 1

078 : RENO 5.3 81.5 1.00 65 2

079 : REPUBLIC 13.2 38.4 1.22 9 0

080 : RICE 13.9 26.1 0.97 7 0

081 : RILEY 2.5 147.5 0.65 9 0

082 : ROOKS 7.9 40.6 1.00 21 0

083 : RUSH 7.0 35.1 0.97 15 0

084 : RUSSELL 8.8 36.6 1.09 21 1

085 : SALINE 3.3 131.9 1.01 20 1

086 : SCOTT 7.7 23.5 1.06 11 0

087 : SEDGWICK 0.6 96.4 0.67 97 9

088 : SEWARD 4.9 131.8 1.06 16 1

089 : SHAWNEE 2.2 106.5 0.72 19 1

090 : SHERIDAN 9.1 30.3 1.21 12 0

091 : SHERMAN 5.8 14.7 0.94 13 2

092 : SMITH 7.5 17.9 0.92 9 1

093 : STAFFORD 6.1 74.5 1.10 17 0

094 : STANTON 7.2 38.4 0.88 6 0

095 : STEVENS 3.9 23.4 1.09 7 1

096 : SUMNER 3.0 82.0 0.73 46 2

097 : THOMAS 6.5 7.7 1.01 10 2

098 : TREGO 7.1 36.4 1.11 13 0

099 : WABAUNSEE 5.4 45.2 0.88 12 0

100 : WALLACE 5.6 - - 1 0

101 : WASHINGTON 8.2 43.5 1.05 14 1

102 : WICHITA 5.0 32.1 1.06 12 0

103 : WILSON 5.1 60.0 1.20 18 1

104 : WOODSON 3.7 29.4 1.02 19 1

105 : WYANDOTTE 1.5 21.9 0.85 8 1

Market Value Subclass Totals: 2022 Preliminary Ratio Study

001 : ALLEN 91.6 20.0 1.02 122 10

002 : ANDERSON 80.5 27.0 1.07 91 5

003 : ATCHISON 93.3 21.5 1.04 196 11

004 : BARBER 88.7 15.9 1.03 42 4

005 : BARTON 87.6 22.0 1.09 207 13

006 : BOURBON 77.2 31.8 1.10 172 9

007 : BROWN 96.3 24.1 1.14 121 8

008 : BUTLER 92.1 13.6 1.03 434 54

009 : CHASE 82.7 29.8 1.05 37 0

010 : CHAUTAUQUA 86.1 33.1 1.35 36 1

011 : CHEROKEE 84.0 29.0 1.02 254 20

012 : CHEYENNE 94.9 17.0 1.04 64 7

013 : CLARK 79.8 34.2 1.08 52 4

014 : CLAY 91.7 16.3 1.04 110 7

015 : CLOUD 88.0 16.6 1.03 153 17

016 : COFFEY 82.1 17.6 1.02 130 18

017 : COMANCHE 83.8 26.7 1.04 30 2

018 : COWLEY 88.1 20.7 1.06 233 18

019 : CRAWFORD 80.3 27.3 1.13 284 15

020 : DECATUR 65.9 32.8 1.11 52 1

021 : DICKINSON 90.7 16.5 1.02 250 25

022 : DONIPHAN 77.7 29.9 1.11 69 4

023 : DOUGLAS 91.3 12.2 1.05 366 30

024 : EDWARDS 86.2 26.0 1.07 37 1

025 : ELK 77.5 25.8 1.20 41 3

026 : ELLIS 95.1 10.8 1.02 248 21

027 : ELLSWORTH 97.7 13.7 1.06 98 6

028 : FINNEY 90.9 12.2 1.02 254 19

029 : FORD 74.4 22.8 1.11 229 18

030 : FRANKLIN 95.8 18.4 1.05 406 43

031 : GEARY 97.3 10.3 1.03 628 74

032 : GOVE 87.0 27.8 1.04 30 2

033 : GRAHAM 91.4 15.6 1.03 38 1

034 : GRANT 91.3 10.2 1.00 84 11

035 : GRAY 88.6 13.7 1.00 57 7

036 : GREELEY 93.4 27.5 1.07 28 1

037 : GREENWOOD 85.5 34.1 1.12 81 6

038 : HAMILTON 67.0 31.3 1.02 22 1

039 : HARPER 87.5 23.4 1.08 73 8

040 : HARVEY 82.0 17.3 1.03 249 20

041 : HASKELL 86.6 22.9 0.94 46 3

042 : HODGEMAN 72.0 36.6 1.73 14 0

043 : JACKSON 87.4 19.0 1.08 128 10

044 : JEFFERSON 90.3 19.8 1.04 224 23

045 : JEWELL 91.9 20.5 1.10 38 2

046 : JOHNSON 80.9 23.9 1.00 1270 53

047 : KEARNY 87.6 19.4 0.99 43 4

048 : KINGMAN 84.3 27.3 1.05 106 6

049 : KIOWA 89.7 20.5 1.05 16 0

050 : LABETTE 89.8 26.9 1.33 237 17

051 : LANE 82.4 27.7 1.19 32 2

052 : LEAVENWORTH 90.2 14.5 1.03 347 44

Market Value Subclass Totals: 2022 Preliminary Ratio Study

053 : LINCOLN 91.1 18.6 0.98 45 1

054 : LINN 68.9 47.1 0.84 334 17

055 : LOGAN 93.1 17.2 1.15 55 7

056 : LYON 87.6 14.6 1.01 228 23

057 : MARION 85.3 21.7 1.05 149 9

058 : MARSHALL 86.2 21.8 1.02 125 8

059 : MCPHERSON 92.7 13.4 1.01 190 15

060 : MEADE 84.8 19.3 1.01 52 4

061 : MIAMI 89.5 13.6 0.99 232 20

062 : MITCHELL 88.9 28.3 1.09 91 4

063 : MONTGOMERY 85.9 25.0 1.06 234 15

064 : MORRIS 84.0 25.6 1.02 59 3

065 : MORTON 91.2 16.8 1.01 57 4

066 : NEMAHA 94.2 16.8 1.03 131 16

067 : NEOSHO 85.8 26.8 1.02 216 15

068 : NESS 83.7 27.9 1.04 39 2

069 : NORTON 86.0 20.2 1.14 54 4

070 : OSAGE 90.2 20.3 1.03 252 30

071 : OSBORNE 97.6 17.0 1.00 26 5

072 : OTTAWA 87.3 25.4 1.00 63 3

073 : PAWNEE 85.4 21.3 1.04 96 6

074 : PHILLIPS 82.0 26.2 1.05 73 4

075 : POTTAWATOMIE 92.4 12.2 1.02 231 26

076 : PRATT 89.3 19.3 1.14 139 6

077 : RAWLINS 79.1 20.6 1.01 31 5

078 : RENO 86.8 19.4 1.03 304 33

079 : REPUBLIC 90.2 22.5 1.09 58 0

080 : RICE 90.0 28.1 1.07 125 6

081 : RILEY 90.7 9.4 1.02 285 48

082 : ROOKS 84.8 21.2 1.06 80 9

083 : RUSH 73.4 24.9 0.99 39 2

084 : RUSSELL 89.9 17.2 1.04 115 12

085 : SALINE 89.8 13.4 1.05 287 39

086 : SCOTT 85.6 16.4 1.04 95 11

087 : SEDGWICK 83.9 23.1 1.04 777 39

088 : SEWARD 84.6 13.5 1.02 204 29

089 : SHAWNEE 88.5 19.4 1.10 522 45

090 : SHERIDAN 84.5 20.7 1.30 18 1

091 : SHERMAN 84.6 18.4 1.02 90 5

092 : SMITH 89.0 22.7 0.99 65 4

093 : STAFFORD 90.3 19.9 1.09 53 5

094 : STANTON 83.6 31.9 1.03 19 0

095 : STEVENS 81.2 18.1 1.09 50 5

096 : SUMNER 84.2 26.4 1.03 325 24

097 : THOMAS 89.4 16.5 1.02 119 7

098 : TREGO 87.9 25.3 1.10 50 3

099 : WABAUNSEE 86.3 19.0 1.05 75 6

100 : WALLACE 76.7 32.9 1.16 23 0

101 : WASHINGTON 97.2 21.7 1.11 38 2

102 : WICHITA 84.9 26.2 0.98 27 1

103 : WILSON 79.6 30.1 1.09 92 9

104 : WOODSON 96.2 21.6 1.06 36 4

105 : WYANDOTTE 76.0 28.2 1.07 451 22