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Property Tax Appeals Process |
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If you believe
that the value assigned by the county does not reflect the fair
market value of your property on January 1, then you should
appeal. The appeals process is an opportunity to review a
property in depth. We all want values to be accurate, so that
we have a fair basis for sharing the cost of local services.
You are
welcome to request information about how your property was
valued from the county appraiser’s office in order to determine
whether you should appeal. |
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How
Do I Appeal? |
| Appealing the Notice of Value |
The first
opportunity you have to appeal is when you receive the notice of
your property’s value in the spring (generally in March). You
can appeal your notice by contacting the county appraiser within
30 days from the date the notice was mailed. |
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Once you start this appeal, be sure to pursue it to your
satisfaction. If you abandon or drop your appeal, you CANNOT
appeal later for the same property and tax year. |
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| Informal Meeting |
The appeal
process begins with an informal meeting with the County
Appraiser’s Office. At the informal meeting, the County
Appraiser’s Office must provide you with documentation
supporting the value. It is also your opportunity to explain
why you believe the County’s value is not correct. |
| Small Claims Division |
If you are not
satisfied with the results of the informal meeting, you can
appeal to the Board of Tax Appeals, Small Claims Division if the
property is a residential property, or has a value below $2
million and is not agricultural land. Appeal by filing the
proper form (available from the county) with the Board of Tax
Appeals within 30 days of receiving your notification of results
letter for the Informal Meeting. |
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Board of Tax
Appeals (BOTA) |
Instead of
appealing to small claims, you can appeal to the Kansas Board of
Tax Appeals by filing the proper form with the Board within 30
days. If you are not satisfied with the decision made by the
small claims division, you may appeal to the Board of Tax
Appeals by filing the proper form (available from the county)
with the Board within 30 days. |
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| Paying Under Protest |
The second
opportunity you have to appeal is when you receive your tax
statement (generally in November). If you did not appeal
the notice of your property’s value, then you may later
pay under protest. This is done by literally filing a payment
under protest form with the county treasurer when you make your
payment. If a tax escrow agent makes your tax payment, you must
file the form no later than January 31st. |
| Informal Meeting |
Again, the first
step in the appeals process is an informal meeting with the
County Appraiser’s Office. At the informal meeting, the County
Appraiser’s Office must provide you with documentation
supporting the value. It is also your opportunity to explain
why you believe the county’s value is not correct. |
| Small Claims Division |
If you are not
satisfied with the results of the informal meeting, you may
appeal to the State Board of Tax Appeals, Small Claims Division
if the property is a residential property, or has a value below
$2 million and is not agricultural land. Appeal by filing the
proper form (available from the county) with the Board of Tax
Appeals within 30 days. |
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Board of Tax
Appeals (BOTA) |
Instead, you may
go directly to the Board of Tax Appeals by filing the proper
form (available from the county) with the Board within 30 days.
If you are not satisfied with the small claims division’s
decision, you may appeal to the Board of Tax Appeals by filing
the proper form (available from the county) with the Board
within 30 days. |
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What
advantage is there to appealing to the Board’s Small Claim
Division?
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The two main
advantages are speed and convenience. The small claims division
must hold the hearing within 60 days and issue a decision with
30. The hearing is held in the county where the property is
located or an adjacent county. The process is informal and
confidential; all records are returned to the taxpayer at the
conclusion. You may appeal to the Board of Tax Appeals if you
are not satisfied with the small claims division’s decision.
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What are the
“Burdens of Proof” on Appeal?
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Small
Claims Division: the county must show that its
value is correct. |
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Board
of Tax Appeals: the county must show that the value
of residential or commercial property is correct.
However, if commercial real property is leased, the
owner must provide income/expense information (up to 3
years) or the county’s value is presumed to be correct. |
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Increases in value: If real property has increases
in value from the prior year, the county must (1) review
the record of the property’s last physical inspection
and (2) have documentation supporting the increase. If
the value increases following a year when the value was
reduced by appeal, then the county appraiser must also
show substantial and compelling reasons for increasing
the value. Don’t take it for granted that you will win
your appeal because the county must support its value.
Be ready to show why your value is more accurate than
the county’s. Consider providing: recent sales of
similar properties; proof of your property’s recent
sales price; photos and estimates of needed repairs; a
private fee appraisal report; or rent information if
your property is a leased, commercial property.
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Don’t
assume you will win your appeal just because the county must
support its value. Be ready to show why your value is more
accurate than the county’s. See the “Preparing for a
Property Valuation Appeal” brochure provided by the Kansas
Department of Revenue, Division of Property Valuation available
at your County Appraiser’s Office. |
