K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-2004 (2026)

Time for payment of real estate taxes; interest, when; distribution of interest to city, when

✓ current as of May 2026
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79-2004. Time for payment of real estate taxes; interest, when; distribution of interest to city, when. (a) Except as provided by K.S.A. 79-4521, and amendments thereto, any person charged with real property taxes on the tax books in the hands of the county treasurer may pay, at such person's option, the full amount thereof on or before December 20 of each year, or 1/2 thereof on or before December 20 and the remaining 1/2 on or before May 10 next ensuing. If the full amount of the real property taxes listed upon any tax statement is $10 or less the entire amount of such tax shall be due and payable on or before December 20.

In case the first half of the real property taxes remains unpaid after December 20, the first half of the tax shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus five percentage points per annum and may be paid at any time prior to May 10 following by paying 1/2 of the tax together with interest at such rate from December 20 to date of payment. Subject to the provisions of subsection (d), all real property taxes of the preceding year and accrued interest thereon which remain due and unpaid on May 11 shall accrue interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus five percentage points per annum from May 10 until paid, or until the real property is sold for taxes by foreclosure as provided by law. Except as provided by subsection (c), all interest herein provided shall be credited to the county general fund, and whenever any such interest is paid the county treasurer shall enter the amount of interest so paid on the tax rolls in the proper column and account for such sum.

(b) Whenever any date prescribed in subsection (a) for the payment of real property taxes occurs on a Saturday or Sunday, such date for payment shall be extended until the next-following regular business day of the office of the county treasurer.

(c) The board of county commissioners may enter into an agreement with the governing body of any city located in the county for the distribution of part or all of the interest paid on special assessments levied by the city which remain unpaid.

(d) All real property taxes of any year past due and unpaid on the effective date of this section and interest accrued thereon pursuant to this section prior to its amendment by this act shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus five percentage points per annum from the effective date of this section until paid or until the real property is sold for taxes by foreclosure as provided by law.

History: L. 1876, ch. 34, § 91; L. 1893, ch. 110, § 1; L. 1919, ch. 309, § 1; R.S. 1923, 79-2004; L. 1933, ch. 310, § 1; L. 1933, ch. 119, § 1 (Special Session); L. 1937, ch. 364, § 1; L. 1943, ch. 300, § 1; L. 1943, ch. 301, § 1; L. 1957, ch. 499, § 1; L. 1972, ch. 367, § 1; L. 1979, ch. 312, § 1; L. 1980, ch. 308, § 2; L. 1984, ch. 355, § 1; L. 1987, ch. 382, § 1; L. 1989, ch. 2, § 1 (Special Session); L. 1992, ch. 319, § 1; L. 1994, ch. 9, § 1; L. 1997, ch. 126, § 23; L. 2003, ch. 146, § 4; L. 2014, ch. 141, § 13; L. 2016, ch. 112, § 18; July 1.

Notes of Decisions
Cited in 14 cases (1 in the last 5 years), 1971–2026 · leading case: In Re the Real Est. Tax Protest of Rice, 620 P.2d 312 (Kan. 1980).
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In Re the Real Est. Tax Protest of Rice, 620 P.2d 312 (Kan. 1980). · cites it 6× “K.S.A. 1975 Supp. 79-2005 is the tax protest statute.”
Unified Sch. Dist. No. 490 v. Bd. of Cnty. Commissioners, 697 P.2d 64 (Kan. 1985). · cites it 5× “The County argues the settlement constituted taxes and that through negotiation it obtained interest on the delayed payment of taxes as if the principal were invested pending the outcome of the litigation.”
Int'l Ass'n of Firefighters Local 1596 v. City of Lawrence, 798 P.2d 960 (Kan. Ct. App. 1990). “Furthermore, as at least half of the City’s levied taxes becomes due on December 20 of the current year and the other half on June *800 20 of the following year, K.S.A. 79-2004(a), funds will be in the treasury to cover the obligations as they become due.”
Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 552 F. Supp. 1031 (D. Kan. 1982). “K.S.A. 79-2004. 7 . One of the more important prior rulings made by this court concerned the issue of the appropriate assessment jurisdiction for the purposes of this litigation.”
Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 531 F. Supp. 220 (D. Kan. 1981). “s or employers, and all in active concert or participation with them, including the county treasurers of 98 counties of the State of Kansas listed on the attachment hereto, are enjoined and restrained until the further order of this court from collecting the first half of…”
Smith v. Oliver Heights, LLC, 311 P.3d 1139 (Kan. Ct. App. 2013). · cites it 2× “” Additionally, in the portion of the reorganization plan related to the Smiths, the plan states that Oliver Heights “shall keep current real estate property taxes Under K.S.A. 2012 Supp. 79-2004(a), a taxpayer can pay “at such person’s option, the full amount [owed] on or…”
In Re Sunflower Racing, Inc., 219 B.R. 587 (Bankr. D. Kan. 1998). “87 interest per month from the Effective Date to the Implementation Date calculated at 12 percent per annum as prescribed by Kansas Statute Annotated § 79-2004(d). On the Implementation Date, this class would receive $250,000.”
Baer v. Bd. of Cnty. Commissioners (In Re Prairie Mining, Inc.), 194 B.R. 248 (Bankr. D. Kan. 1996). “79-1804, and the taxes are payable on December 20 or one-half on December 20 and one-half on the following June 20, K.S.A1994 Supp. 79-2004. 2 A lien for the taxes attaches automatically on November 1 and continues in effect until the taxes plus any penalties and interest which…”
Burlington N. R.R. v. Lennen, 573 F. Supp. 1155 (D. Kan. 1982). “K.S.A. 79-2004. 4 . At the hearing on the plaintiffs’ motions for preliminary injunction, counsel for the Burlington Northern plaintiffs informed the court that plaintiff Kansas and Missouri Railway and Terminal Company did not wish to be included with the other railroads…”
N. Nat. Gas Co. v. Wilson, 340 F. Supp. 1126 (D. Kan. 1971). · cites it 2× “Plaintiff has prayed for mandatory injunctive relief directing the county treasurers to return sums paid to them under protest and declaratory relief holding the interest penalty provisions of K.S.A. §§ 79-2004, 79-2004b to be invalid and void as to taxes owed by Northern for…”
In re the Protest of Liston Found., 771 P.2d 77 (Kan. Ct. App. 1989). “Further, K.S.A. 1988 Supp. 79-2004(a) sets due dates and provides for interest on late payment of taxes by any “person charged with real estate taxes on the tax books in the hands of the county treasurer,” indicating the legislature did not intend the mailed notice to trigger…”
Wilmer v. Bd. of Cnty. Commissioners, 866 F. Supp. 502 (D. Kan. 1994). “K.S.A. 79-2004, 79-2004a. III. Plaintiffs Motions Plaintiffs September 1, 1994, motion (Doc.”
Show all 14 citing cases →
— K.S.A. § 79-2004(a) — 4 cases
Int'l Ass'n of Firefighters Local 1596 v. City of Lawrence, 798 P.2d 960 (Kan. Ct. App. 1990). “Furthermore, as at least half of the City’s levied taxes becomes due on December 20 of the current year and the other half on June *800 20 of the following year, K.S.A. 79-2004(a), funds will be in the treasury to cover the obligations as they become due.”
Smith v. Oliver Heights, LLC, 311 P.3d 1139 (Kan. Ct. App. 2013). “” Additionally, in the portion of the reorganization plan related to the Smiths, the plan states that Oliver Heights “shall keep current real estate property taxes Under K.S.A. 2012 Supp. 79-2004(a), a taxpayer can pay “at such person’s option, the full amount [owed] on or…”
In re the Protest of Liston Found., 771 P.2d 77 (Kan. Ct. App. 1989). “Further, K.S.A. 1988 Supp. 79-2004(a) sets due dates and provides for interest on late payment of taxes by any “person charged with real estate taxes on the tax books in the hands of the county treasurer,” indicating the legislature did not intend the mailed notice to trigger…”
In Re Bouton, 434 B.R. 624 (Bankr. D. Kan. 2010).
— K.S.A. § 79-2004(b) — 1 case
Unified Sch. Dist. No. 490 v. Bd. of Cnty. Commissioners, 697 P.2d 64 (Kan. 1985). “The County argues the settlement constituted taxes and that through negotiation it obtained interest on the delayed payment of taxes as if the principal were invested pending the outcome of the litigation.”
— K.S.A. § 79-2004(d) — 1 case
In Re Sunflower Racing, Inc., 219 B.R. 587 (Bankr. D. Kan. 1998). “87 interest per month from the Effective Date to the Implementation Date calculated at 12 percent per annum as prescribed by Kansas Statute Annotated § 79-2004(d). On the Implementation Date, this class would receive $250,000.”
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