The Appeals Process

Residential and Commercial Real Estate

• Step 1 - Filing an appeal

• Step 2 - Preparing for an appeal

• Step 3 - The appeal process

Note: For more info see the state's website "The Property Tax Appeals Process in Kansas"
 

• VIDEO: watch our brief video on appraisals and appeals

Personal Property

• Appealing your personal property appraisal

Payment Under Protest

• Paying your taxes under protest

Residential and Commercial Appeals

Step 1 - Filing an appeal

To appeal or not to appeal?

If you believe your property is valued fairly but taxes are too high, an appeal probably won’t help. Instead you should attend the public hearings held by the governmental groups that set tax rates. Each invites public comment.

If you think the appraised value is more than you would reasonably get if you sold your home, you should consider an appeal. Remember the Appraiser is required to value all property at "fair market value." Reviewing real estate advertisements or visiting with real estate professionals can also provide helpful information about market conditions.

Is there help available? 

The Appraiser’s Office staff can help you review and verify data on your property. If you are considering an appeal, a “Real Estate Property Values" book, published by the Appraiser's Office, is available at the Office and at all public libraries.

How do I file an appeal?

The Appraiser’s Office tries to make the process as simple as possible. The appeal form and instructions are on the back of the Notice of Appraised Value. You can even request an evening appointment or a telephone hearing (available on a limited basis).

By law, you must file your appeal 30 days subsequent to the date of mailing of the valuation notice (K.S.A. 79-1448).

What happens after I appeal?

The first level of an appeal is the informal hearing. You are notified by mail at least 10 days prior of the date of the hearing.

Once you start this appeal, be sure to pursue it to your satisfaction. If you drop it, you cannot appeal later on the same property in the same tax year.

Step 2 - Preparing for an appeal

How do I prepare an appeal?

The informal hearing is a meeting with an appraiser that lasts about 20 minutes. You can designate someone to represent you, if you wish, by filing out a declaration form. 

The appraisers have the “burden of proof” and will provide documentation showing why they believe their valuation is correct.

However, it is also important for the homeowner to prepare specific reasons and documentation showing why they feel the property is not appraised at fair market value. 

For example, one might want to bring:

• Any recent appraisals or sales contracts

• Copies of surveys or other pertinent data

• Photographs of any structural damage

• Copies of recent estimates for repairs

• Data on recent sales in your area for property that is similar to their own.

What else should I know?

The hearing is truly informal. It is an opportunity to meet with an appraiser and make sure the Appraiser's Office has the correct information and understands your concerns. Try to focus on the question, "Is your property appraised at fair market value?" In turn, we promise to do our job in a friendly, polite and fair way.

One of the common reasons people file an appeal is a concern that they cannot afford the property taxes when they live on a fixed income. State law does not allow appraisers any leeway to adjust appraised values based on a homeowner's ability to pay but the state does offer assistance via the Homestead Refund.

Evidence that can help in an appeal:

• Recent appraisals such as those done for a home loan, refinancing or any recent fee appraisal

• Photographs of any structural damage such as major foundation problems, fire damage or termite damage (By law, the property is valued based upon its condition as of January 1)

• Estimates of the cost to repair major structural problems

• Surveys or drawings if you disagree with the dimensions determined by the appraiser’s office, which is located in our real estate section.

• Data on property similar to yours in size, age and style that you believe demonstrates inequity in the appraisal, also is located in our real estate section.

• Data on sales of property similar to yours which is located in your neighborhood

Step 3 - The appeal process

Level I: Informal Hearing

The Informal Hearing is the first of three possible levels of appeal. By law, all owners have the right to appeal the appraised valuation of their property. But you must file a written appeal 30 days subsequent to the date of mailing of the valuation notice (K.S.A. 79-1448).

• Hearings are held in the County Sunset Drive Office Building, 11811 S. Sunset Dr.,  in Olathe, where you will meet for about 20 minutes with an appraiser familiar with your neighborhood

• At this level, most owners represent themselves. However, you may designate a representative, if you wish, by filing a declaration form.

• During the informal hearing, appraisers must demonstrate why they believe the value is correct. But come prepared to present evidence such as photographs of structural damage, estimates of repairs or other documentation

• Informal hearings are truly informal. They are an opportunity to meet and discuss how your property was valued. Try to focus on the appraisal: Is your property appraised at “fair market value?” Remember, only government entities such as the county, cities and school districts can raise or lower tax levies

• All informal hearings are concluded typically by May 15 each year and the results of your appeal will be mailed to you

Level II: Small Claims Division of State Board of Tax Appeals

If you are dissatisfied with the results of the Informal Hearing, you have 30 days to appeal to the next level. 

• Since 2001, most property owners who wish to appeal to the second level must go to the Small Claims Division. In the past, the state allowed some property owners to skip this level of appeal

• Owners of single-family residences, who wish to pursue their appeal, must go through the Small Claims Division

• Owners of commercial property, valued at less than $2 million, may choose the Small Claims of the Regular Division of the State Board of Tax Appeals. Property valued at more than $2 million goes directly to the Regular Division

• All agricultural property goes directly to the Regular Division

• Property owners who must go through the Small Claims Division meet with a hearing officer, hired by the state, in an intermediate appeal, which is less formal than the Regular Division of the State Board of Tax Appeals

• In either case, the time, date and location will be sent to you by the state. Hearings may be held in the county where the property is located or in an adjacent county

• Remember to bring your evidence for the appeal. Extra copies are not needed since the Small Claims Division does not maintain files

• The hearing officer will listen to information presented both by you and an appraiser during a 20-30 minute hearing. The officer may ask questions and a decision will be mailed to you by the state within 30 days of the hearing

• Along with the results, the state will send you information on how to pursue your appeal to the third level, if you wish. You have 30 days to file the next appeal.

Level III: Regular Division of State Board of Tax Appeals

• The Regular Division of the State Board of Tax Appeals will send you information on the date, time and location of your hearing. Hearings can be held in Johnson County or in an adjacent county

• All evidence you plan to use must be submitted to the county appraiser 20 days in advance of the hearing. If commercial property is leased, the owner must provide income/expense information (up to three years) or the county’s value is presumed to be correct. Also plan to bring three copies of your evidence to the hearing. The board will keep that information on file

• Members of the State Board of Tax Appeals are appointed by the governor of the State of Kansas and are independent of the appraiser and the county. One or more board members will attend your hearing

• All parties and witnesses are sworn in or given an oath of affirmation. The proceedings include a court reporter or audio taping

• The appraiser presents first, followed by the taxpayer’s presentation. Next, the board asks questions

• Usually 30 minutes are allotted for the hearing but the board can extend that time limit

• Results of the hearing will be mailed to you by the state within 30-45 days in most cases. The County Appraiser’s Office enters any change in value ordered by the board and notifies the County Treasurer. If there is a reduction in valuation and it results in a tax refund, it will be issued by the County Treasurer’s Office.

Personal Property Appeals

Appealing your personal property appraisal 

If you feel the classification or appraised value of your personal property is inaccurate, you may appeal on or before May 15. As a convenience to the property owner, the form for an appeal is on the back of the value notice. 

1. Informal Appeal: The first step in the appeal process is to file the appeal form with the County Appraiser's Office. You will be notified of the time and date for an informal meeting with the appraiser. If you are not satisfied with the results of this meeting, you may appeal to the Hearing Officer Panel.

It is not required that property owners be represented by an agent or attorney; owners may represent themselves. Any property owner who intends to be represented by an agent (any person other than the owner of the property , their family members or their attorney) must complete a "Declaration of Representative" form and return it to the County Appraiser prior to the date of the hearing. All forms are available through the County Appraiser's Office and the State Board of Tax Appeals. 

2. State Board of Tax Appeals: When you receive the results of the informal appeal, you will also receive instructions on how to file an appeal to the next level -- the State Board of Tax Appeals. You have 30 days to file. Again, the state will send notices of date and location of your hearing. All evidence must be submitted to the county appraiser 20 days in advance of the hearing. Members of the State Board of Tax Appeals are hired by the State of Kansas and one or more of them will attend your hearing. Usually 30 minutes are allotted for the hearing, and results will be mailed to you within about 30-45 days. This hearing is much like the Hearing Officer Panel. 

NOTE: Property owners may appeal the value on their property only once during any tax year. 

Paying Taxes Under Protest 

If you believe your tax bill was calculated incorrectly or the property value used by the Appraiser is not correct, a payment under protest is appropriate. However, if you feel your taxes are just too high, a payment under protest will not help. The taxing jurisdictions hold public hearings in the summer to receive ideas from property owners on their budgets and the cost to provide public service. 

When you are ready to pay your taxes and wish to pay them under protest, contact the County Treasurer for the appropriate protest form. The form will need to be completed and submitted to the County Treasurer's Office when you make payment. You will be contacted by the Appraiser's Office with a date and time for your hearing to discuss the valuation of your property only. Other taxation issues will be directed to the State Board of Tax Appeals. 

The payment under protest hearing with the Appraiser is just like the informal appeals that are held in the spring. Follow the same general guidelines for preparing for this hearing.