When will I be notified of the value of my property? The "notice of value" on your land and buildings should be mailed from the county appraiser by March 1, and by May 1 for personal property. However, if your county appraiser asks for an extension, it may be later than the above dates before you get your notice of value.  

What can I do if I believe the value of my home is too high? There are two ways to challenge the value of your property:

You may appeal the "notice of value" of your property by contacting the county appraiser's office by phone or in writing within 30 days of the mailing date on the valuation notice, or  you may fill out a "Payment under Protest" application with the county treasurer at the time you pay your taxes. If you paid all your taxes prior to December 20th then the protest can be made no later than December 20th (unless an escrow or tax service agent pays your property taxes in full, then no later than January 31st).

You cannot appeal using both methods for the same property in the same tax year. So, if you start to appeal your "notice of value", be sure that you follow through with the appeal. You will not be allowed to "pay under protest" later.

What steps do I take to appeal the "notice of value"?

	Contact the county appraiser's office by phone or in writing for an appeal form.  The deadline to file an appeal for real property is within 30 days of the mailing date on the valuation notice or by May 15th for personal property. The appeal form must be received or postmarked within the designated time period or the appeal will not be processed. Upon receipt of said appeal form, the county appraiser will process and send confirmation of the time and date of the scheduled informal meeting to the property owner. The county appraiser will hold an informal meeting with the property owner and notify the owner of the county's final value in writing.  Upon completion of the informal meeting, it is often necessary & beneficial for the county appraiser to conduct a physical inspection (interior & exterior) to determine any physical or structural issues that might not be visible otherwise.    Personal property informal meetings will be scheduled and conducted in a manner similar to real property appeals. However, business machinery & equipment are not valued based upon market value.  Any appeal on this type of property is based upon items such as cost, date of purchase, and if new or used at the time of purchase.
	If the property owner disagrees with the county's final value, the property owner may appeal to one of the following: Small Claims Division, if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land; or a Hearing Officer/Panel (HOP) if the county commissioner's elect to appoint hearing officers to hold hearings and issue orders.  If the HOP is not available in your county (Morris County does not have an HOP), you may appeal directly to the Court of Tax Appeals (COTA) . If the county has a HOP, you must appeal within 18 days from the county's final value to small claims by filing with COTA or to the HOP by filing with the county clerk. If the county does not have a HOP, you must appeal within 30 days from the county's final value to small claims or COTA by filing with COTA. Appeal forms are provided by the county clerk.
	After a HOP hearing you may then appeal to small claims if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land, by filing a written request with BOTA within 30 days on a form provided by the county clerk. If you or the county are dissatisfied with the results of the HOP or small claims you may appeal to the Court of Tax Appeals (COTA) by filing a written request with COTA within 30 days on a form provided by the county clerk.

If the property owner or the county appraiser is dissatisfied with COTA's decision, either party may request a rehearing or reconsideration within 15 days.

If the property owner or the county appraiser is dissatisfied with COTA's decision on rehearing or reconsideration, either party may appeal to the Kansas Court of Appeals.  

What steps do I take to file a payment under protest?

Timely file a written payment under protest with the county treasurer on a form provided by the treasurer. The county appraiser will schedule an informal meeting with the property owner within 15 days after receiving a copy of the protest. The meeting does not have to be held within this 15 day period, just scheduled within 15 days. It is important to remember that during the informal hearing, the appraiser will discuss issues relating to value only, not the amount of tax on the property.  After the informal meeting, the county appraiser will notify the property owner in writing of any change in value.

If you disagree with the county's final value, you may appeal to one of the following by filing a written request with the Court of Tax Appeals within 30 days of the county's final value: Small Claims Division, if the property is classified as residential, or has an appraised value that is less than 2 million and is not agricultural land; or directly to the Court of Tax Appeals (COTA).

After a small claims division appeal you may appeal to the Court of Tax Appeals (COTA) by filing a written request with COTA within 30 days after notification of results of the small claim hearing. If the property owner or the county appraiser is dissatisfied with COTA's decision, either party may request a rehearing or reconsideration within 15 days.

If the property owner or the county appraiser is dissatisfied with COTA's decision on rehearing or reconsideration, either party may appeal to the Kansas Court of Appeals.

What should I expect during an informal meeting? Your informal meeting will be scheduled for 15-20 minutes.  The informal meeting may be conducted by phone if it is more convenient for the property owner.  During the informal meeting, the appraiser will disclose how the appraised value was determined for your property. During or before the meeting, review the data on your property to be sure all the information such as age, style and size is correct. The county appraiser is interested in appraising property accurately, in a uniform and equal manner and should not be considered an adversary.  Property owners that become verbally abusive, combative or make threatening statements will result in the hearing being completed immediately and the property owner will be asked to leave the premises without further consideration.

What should I bring to an informal meeting or a hearing? You will want to provide documentation that supports your request for a lower value.  The appraiser's office will furnish you with a comparable sales sheet for your property upon request. Allow several days for processing and mail time. Owners who appeal successfully usually do so by finding comparable properties with lower market values or comparable properties that have recently sold for less than the value assigned to their property. Below are examples of documentation that may be used to support a change in market value.

Recent sales information about property similar in condition, quality, style, age and location to the property at issue. The sales contract for the property if it was purchased recently. Photos and a contract or engineering estimates of the cost to repair any structural damage if the damage was not fully considered or known to the appraiser’s office. A recent appraisal report of the property at issue prepared by a professional appraiser.  A copy of a signed sales agreement on recently purchased property.  A current listing agreement for said property.  Rent income and expense information if the property at issue is an income- producing investment (example, apartment buildings).

This documentation is not appropriate for agricultural land and commercial personal property appraisals because, by law, such property is not appraised at market value.

Can someone else attend hearings on my behalf? Someone else may attend the informal meeting or HOP hearing. However, the owner must complete a "Declaration of Representation" form provided by the county appraiser. Contact your county appraiser for more information.

At a small claims hearing, the owner may appear personally or be represented by an attorney, CPA, certified appraiser, member of the owner's immediate family, or authorized employee by filing a "Declaration of Representation" form with COTA.   Generally, COTA requires that the actual property owner appear at its hearing, unless you are represented by an attorney.

What is a Kansas Court of Tax Appeals (COTA) hearing like? COTA members travel around the state. Both parties may present testimony and exhibits at the hearing. Generally, the property owner and the county appraiser must exchange exhibits and a list of witnesses 20 days prior to the hearing, so each side knows what to expect. COTA will provide more specific instructions and may be contacted at (785)296-2388