Appeals
In Kansas you have two opportunities to appeal the value of your property. Equalization Appeal (if you appeal the Valuation Notice that you receive in the spring) or Payment Under Protest (if you appeal at the time of paying taxes).
Equalization Appeal...
Valuation Notifications are mailed beginning in mid-February through early April. You have 30 days, from the date the notice was mailed, to complete and submit an Equalization Appeal form to the Appraiser's Office.
Payment Under Protest...
The Treasurer's Department mails out tax statements beginning in November through December 15th. A Payment Under Protest must be filed through the Treasurer's Department, either at the time the taxes are paid or no later than December 20th. If an escrow or tax service agent paid the taxes, then the protest must be filed no later than January 31st of the following year.
*Once you begin the appeal process, you CAN NOT file another appeal for the same property, in the tax year
When filing your appeal you may request a Property Record Card (PRC) or a Comparable Sales Report (Comp Sheet), if available.
The PRC will provide you with the information the county has about your property. Review the information and make sure it is accurate. The Comp Sheet will list the data on your property and the data and sale price of up to 5 homes the county considers similar to yours.
Informal Meeting...
After you file an appeal form you will receive a Confirmation Letter in the mail, notifying you of your hearing date and time.
The Appeal process begins with a meeting with the County Appraiser or their designee. At this meeting, the County will explain how your property value was determined. This is also your opportunity to explain and provide supporting evidence to why you believe the County's value is incorrect. Review your Property Record Card to make sure all the information (age, style, size, etc.) is correct.
The Appraiser's Office will mail you a Notification of Results letter following the meeting.
Board of Tax Appeals - Small Claims Division...
If you are not satisfied with the Informal Meeting results you may appeal the decision to the BOTA Small Claims Division if the property is a single-family residence or the property has a value below $3 million and is not agricultural land. If your property is a single family residential property, you MUST appeal to the Small Claims Division before proceeding to the full BOTA. Small Claims appeals are heard by one hearing officer.
To appeal, file the proper form with BOTA within 30 days from the mailing date of the informal meeting results. Usually the BOTA appeal form can be located on the back of your Notification of Results letter. Filing fees may apply, and you must also send a copy of the appeal form to your County Appraiser.
Board of Tax Appeals...
You may appeal a BOTA - Small Claims Division decision or, if your property is not a single family residence, you may also appeal the county appraiser's informal meeting decision to BOTA. BOTA is comprised of three board members.
To appeal, file the proper form with BOTA within 30 days form the mailing date of the BOTA - Small Claims Division or County Appraiser's Informal Meeting decision. The appeal form should be part of the Notification of Results letter that you receive or you may obtain a copy from BOTA. Filing fees may apply. You must also file a copy of the appeal form with the County Appraiser.
Generally BOTA will issue a written summary decision within 14 days after conclusion of the hearing unless the parties agree to an extension. After receiving the summary decision, any aggrieved party may within 14 days, request a full and complete opinion, which must be served within 90 days. Any aggrieved party may file a petition for review of the BOTA full and complete opinion to the court of appeals within 30 days. Or an aggrieved party may first file a petition for reconsideration within 15 days. A taxpayer may appeal to the district court from a summary decision or full and complete opinion within 30 days. The appeal rights of the parties after a BOTA order are complex and more detailed information can be found at the end of the BOTA decision.
What to Bring?
Even though the burden of proof may be on the County, you should be prepared to show why your value is more accurate. You will want to provide information that supports your request for a lower value. Some examples to consider are:
Recent sales information about property similar in condition, quality, style, age and location.
A sales contract for your property if it was purchased within that last 2-3 years.
Photos and contract/engineering estimates of the cost to repair any structural damage the county did not fully consider.
A recent appraisal report for your property prepared by a fee appraiser.
A complete income and expense statement for the property for the 3 prior years, in the case of leased commercial and industrial property.
Representation...
If you would like someone to represent you during hearings, you must complete a Declaration of Representative form.
This may be an attorney, certified public accountant, certified general appraiser, tax representative or agent, member of the taxpayer's immediate family or an authorized employee. If the representative is not an attorney, they will not be allowed to question witnesses at a full BOTA hearing.