The Appraiser’s Office is responsible for the listing and appraisal of all personal property and real estate for taxation in Doniphan County. The three approaches to valuation (cost, income, and comparable sales) are used to value the real estate except for agricultural land. It is valued using an 8-year average of prices, yields, landlord expenses and a capitalization rate determined by local information as well as information from the division of property valuation. Personal property is valued using a trending factor and an economic life with the appropriate tables furnished by the division of property valuation.
The Appraiser’s office also maintains the mapping system of all the parcels in the county with an aerial photography base.
In 1995 Doniphan County adopted and implemented a Neighborhood Revitalization program. Individuals and companies participating in this program must file their application with the Appraiser’s office. The appraiser makes a recommendation on the application, and if approved, starts the process of issuing refunds on the project(s) over a ten-year period of time. This program was originally passed for 3 years (1996-1998) and has since been renewed and will expire in December 31, 2023.