Sedgwick County, Kansas Treasurer's Office
Tax Department

Guidelines Relating to Prepayment of Non-Delinquent Ad Valorem
Real & Personal Property Taxes

The following guidelines are generated pursuant to Sedgwick County Home Rule Resolution No. 27-02.  These guidelines are issued entirely at the discretion of the Sedgwick County Treasurer.  Prepayment of Non-Delinquent Ad Valorem Real & Personal Property Taxes will only be made in conformity with the following payment guidelines and in conformity with all existing law.  These guidelines may be altered, amended, suspended or ended entirely at the discretion of the Sedgwick County Treasurer. 

1. Taxpayer Application to Prepay Non-Delinquent Ad Valorem Real & Personal Property Taxes

   Those taxpayers desiring to prepay Sedgwick County Non-Delinquent Ad Valorem Real & Personal Property Taxes must make written application to the Sedgwick County Treasurer.  The Sedgwick County Treasurer’s decision whether or not to accept taxpayer’s written application is final.  If such application is accepted by the Sedgwick County Treasurer, that taxpayer will be allowed to pay Sedgwick County Non-Delinquent ad valorem property taxes in advance of the date such taxes become due up to the date such taxes become delinquent under state law (December 21, May 11), so long as such prepayments are made pursuant to a written Prepayment Agreement in accordance with these guidelines.

   At any time the Sedgwick County Treasurer may cancel such written Prepayment Agreement and, during such written agreement Sedgwick County Treasurer reserves the right to refuse to accept any or all prepayments of taxpayer not remitted in accordance with these guidelines or the terms of such written agreement.
    

2. Written Prepayment Agreement—No Interest on Prepayments Returned to Taxpayer
   
   A valid written Prepayment Agreement bearing the signature of taxpayer and the Sedgwick County Treasurer will be completed and on file with the Sedgwick County Treasurer for every taxpayer participating hereunder. There will be no charge to the taxpayer for this service at this time.  Should it become necessary to consider a fee for this service it will apply to agreements executed after the adoption of the fee and will not be applied retroactively.  The Sedgwick County Treasurer’s expenses in administering the agreement and the program, which generated that agreement, are anticipated to be approximately equal to (or may exceed) any interest which Taxpayer might otherwise earn on the prepayments made.  Taxpayer foregoes any and all claim to interest on payments made thereunder in consideration of the Treasurer’s administration expenses and also in return for Treasurer’s execution of the agreement.  Prepayment agreements hereunder will not affect the tax foreclosure process, mortgage foreclosure process, or any other legal proceedings affecting real or personal property subject to such agreement, which at all times will proceed in accord with applicable law.  Real & Personal Property parcels will remain eligible for tax foreclosure and/or mortgage foreclosure proceedings, in accordance with applicable law, unless the tax liability has been satisfied in full. It is presumed that redemption by taxpayer of real properties eligible for tax or mortgage foreclosure will occur as soon as lawful notice is given, pursuant to applicable law, of intent to foreclose.
    

3. Method of Prepayment
   
   The minimum payments made by any taxpayer whose application hereunder is accepted by the Sedgwick County Treasurer will be either 1/5^th of the half payment of the taxpayer’s ad valorem Real & Personal Property taxes next due, or 1/11^th of full payment of the taxpayer’s ad valorem Real & Personal Property taxes next due, with a minimum monthly payment of $10.00.  It is entirely the responsibility of taxpayer to actually deliver all prepayments to the Sedgwick County Treasurer in a timely fashion under these guidelines, within the terms of the applicable Prepayment Agreement and pursuant to existing law.  Any such prepayment not timely received by the Sedgwick County Treasurer makes the taxpayer’s Prepayment Agreement voidable entirely at the option of the Sedgwick County Treasurer, regardless of whether subsequent prepayments are timely received and accepted by the Sedgwick County Treasurer.  Taxpayers whose application for prepayment hereunder are accepted by the Sedgwick County Treasurer will be furnished the appropriate number of pre-addressed labels and payment coupons by the Sedgwick County Treasurer.
    

4. Accounting for Prepayments
   
   All Prepayments hereunder will be held for the benefit of the taxpayer in a separate cash account in the Sedgwick County Treasurer’s trial balance, with an equal amount recorded in a separate liability account in the Treasurer’s trial balance reflecting the Treasurer’s liability.  These accounts will be control accounts.  A separate sub-account will be established for each taxpayer in order to accumulate taxpayer’s prepayments.  At all times, the sum of the balances in the sub-accounts should equal the amount in the control account.
    

5. Application of Prepayments to Ad Valorem Taxes Due
   
   Approximately one month prior to the applicable due date hereunder, the amount of prepayments accumulated for each taxpayer who has made payments hereunder will be posted to the tax statement account by the Sedgwick County Treasurer. When the tax statement is prepared, it will show the amount of the balance due for the next due date. Once the prepayments have been transferred to the appropriate tax liability hereunder, there will be no refunds to the taxpayer, except as required by applicable law. 
    

6. Taxpayer Withdrawal of Prepayments
   
   Until ad valorem Real & Personal Property tax statements are created and the amounts accumulated by each taxpayer participating in this prepayment program have been posted to their respective tax accounts, the ownership of the prepayments made hereunder resides with the taxpayer.  Prior to the date that their taxes hereunder become delinquent, taxpayers (or their lawful designee or representative) making prepayments hereunder may withdraw some or all of the money they have accumulated in their prepayment account upon written request to the Sedgwick County Treasurer, provided such written demand for withdrawal is received by the Sedgwick County Treasurer before the date that such taxes become delinquent.  Sedgwick County Treasurer will make reasonable efforts to issue a check to such requesting party within 10 business days of the date such request is received by the Sedgwick County Treasurer.  Sedgwick County Treasurer will not pay interest on such withdrawn prepayments.

   Payments Under Protest Unaffected

   Payments under protest will not be affected by this program.  As required by existing law, no payment under protest will be accepted by the Sedgwick County Treasurer unless a timely first half or full payment of the applicable property taxes has been received by the Sedgwick County Treasurer.

   Guidelines Effective this 15th day of January, 2002

Ron Estes
Sedgwick County Treasurer

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