Facebook Social Icon Facebook Social Icon You Tube Social Icon

Office of the County Appraiser

Phone: 913-715-9000 | Fax: 913-715-0010

11811 S. Sunset Drive, Suite 2100, Olathe, Kansas 66061

You are here

Appeal Process

Residential and Commercial Real Estate, and Personal Property

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

Personal Property

Payment Under Protest

STEP 1 Filing an Appeal

~ Preparing for Residential, Commercial and Personal Property Appeals ~

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 property, 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 a Real Property, Commercial or Personal Property Appeal

~ Preparing for a Residential Appeal ~

A property owner can prepare for an appeal hearing by reviewing the characteristics of the property as listed on the appraiser’s Property Record Card. Check the square footage of living area, number of baths, and bedrooms, lot size, garages, condition and etc.

Ask the Appraiser’s Office for a copy of the Comparable Sales Sheet and review the other properties listed on the document for differences in characteristics, size, location, style, etc.

If you feel that the sales listed on the comparable sales sheet are very different from your property, the Appraiser’s Office or a local real estate broker can make available the prices of actual sales of homes that have occurred in your subdivision or neighborhood.

Additional evidence that may help to support the value for your residential property is as follows:

  • A recent appraisal such as those done for a home or commercial loan or refinancing
  • A signed sales contract
  • Photographs of any structural damage; Copies of recent estimates for repairs along with photographs and
  • Data on recent sales in your area for property that is similar to their own.

~ Preparing for a Commercial Appeal ~

Property owners or their representative must bring information that will be helpful to the commercial appraiser to better understand why the property value should be lowered.

The following information should be provided:

  • Commercial Owner Occupied:
    • Three year operating expenses
    • Any sales contract or listing brochure
    • Evidence of differed maintenance, plus documented cost cure
    • Appraisals for purchase, financing or other reason
    • Studies to include Market Analysis or Highest and Best Use
    • For new construction – construction costs
    • For upgrades – cost of remodeling
  • Income Producing Properties:
    • Detailed rent roll
    • Lease abstract for new leases with detail on tenant improvements
    • Detailed three year income
    • Detailed three year expenses, itemized as to tenant and landlord obligations
    • Detailed three year expenses, itemized as to tenant and landlord obligations
    • Any sales contract or listing brochure
    • Rent information on any vacant space
    • Evidence of any differed maintenance, plus documented cost cure
    • Appraisals for purchase, financing or other reason
    • Studies to include Market Analysis or Highest and Best Use
    • For new construction – construction costs
    • For upgrades – cost of remodeling

Important Reminder: Property owners may appeal the valuation during the Informal Appeal process or Payment Under Protest when the tax bill is paid. If an Informal Appeal is filed, this is the only one available for the year (unless the property transfers ownership). If no appeal is filed at this time, the next alternative will be Payment Under Protest.

 ~ Preparing for a Personal Property Appeal ~

Property owners who feel that their classification or appraised value of their personal property is inaccurate may appeal on or before May 15. It is not required that property owners be represented by an agent or attorney, owners mat represent themselves.

Any property owner who intends to be represented by an agent must complete a "Declaration of Representative" or declaration 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.

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

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 residential property owners file an appeal is because they feel the property taxes are unaffordable due to living on a fixed income. State law does not allow appraisers any leeway to adjust appraised values based on a homeowners ability to pay but the state does offer assistance via the Homestead Refund.

STEP 3 The Appeal Process

In the Spring

There are two opportunities to appeal an appraised value. The first opportunity is in the spring when the Notices of Appraised Value are mailed to property owners.

The second time to appeal is by Payment Under Protest. Once the appeal process has started, it is best to follow through until satisfied. Once an appeal, is abandoned, paying under protest later for the same property and tax year cannot be done.

The form for an appeal is located on the back of the Spring Notice of Appraised Value (NOAV). There are three successive levels of appeals if an agreement is not reached at a previous level. Instructions for filing to the higher two State Board of Tax Appeals (BOTA) levels are enclosed with a property owners appeal results.

Level I: Informal Hearing

Informal Hearings are held in the County Sunset Drive Office Building, 11811 S. Sunset Drive, in Olathe, Kansas. Property owners meet at this location with an appraiser for approximately 20 minutes to discuss their property characteristics and fair market value.

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.

A written appeal must be filed 30 days subsequent to the date of mailing of the valuation notice (K.S.A. 79-1448). At this level, many property owners represent themselves. However, a representative may be designated by filing a declaration form.

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

For commercial appeals refer to the list of items under “Preparing for a Commercial Appeal” which is located on page 7.

Informal hearings are relaxed and are an opportunity to meet and discuss how property is valued.

All informal hearings are concluded typically by May 15 of each year and the results are mailed.

Level II: Small Claims Division of the State Board of Tax Appeals (BOTA)

Property owners have 30 days to appeal to the next level if they are not satisfied with the Informal Hearing results.

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 $3 million, may choose to go to Small Claims or the regular division of BOTA.

Property valued at more than $3 million is handled by the regular division of BOTA.

All agricultural property is handled by the regular division of BOTA. In an intermediate appeal, property owners must go through the Small Claims Division to meet with a hearing officer hired by the state (less formal than the Regular Division of BOTA appeals). In either case, the time, date and location will be mailed by the state. Hearings may be held in the county where the property is located or in an adjacent county.

Remember to bring evidence relevant to the appeal. Extra copies are not required since the Small Claims Division does not maintain files. The role of the hearing officer is to listen to information (and ask questions) presented by property owners and an appraiser during a 20 - 30 minute hearing. A decision will be mailed to property owners by the State of Kansas within 30 days of the hearing. Along with the hearing results, information on how to pursue your appeal to the third level will be provided. Property owners have 30 days to file the next appeal.

Level III: Regular Division of BOTA 

The Regular Division of the Board of Tax Appeals will mail to property owners, information regarding the date, time and location of a hearing. Hearings are held in Topeka, Kansas. At this stage of the appeal process property owners are often represented by attorneys.

All evidence planned for use must be submitted to the county appraiser 10 days in advance of the hearing.

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 court members will attend your hearing.

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

Appraisers from the county will make their presentation. Then property owners are given sufficient time to ask questions and present their case to the court. The board representatives may direct questions to either party. Typically, 30 minutes are allotted for the hearing but BOTA can extend the time limit at their discretion.

The state will mail hearing results to property owners within 30-60 days. The County Appraiser’s Office enters any change in value ordered by BOTA and notifies the County Treasurer. If there is a reduction in valuation that results in a tax refund, it will be issued by the office of Treasury and Financial Management.

Note: Property owners have a second opportunity to appeal in the fall. See Paying Taxes Under Protest (PUP), on page 10 under Tax Bill Information.

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 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. In the Fall and Winter.

    Once Records & Tax Administration completes the calculation of assessed values and mill levies (tax rates), the county Treasurer issues tax bills for payment. Tax bills are mailed to property owners and mortgage companies.

Paying Taxes Under Protest

In the fall

Property owners who believe their tax bill was calculated incorrectly or the property value used by the appraiser is not correct should file a Payment Under Protest (PUP). However, if the thought is, “My taxes are just too high”, a PUP may not help. As referenced on page 2 of the County Appraiser’s cover letter, taxing jurisdictions hold public hearings in the summer to receive ideas from property owners regarding budgets and the cost to provide public service.

Property owners who wish to pay their taxes under protest must contact the County Treasurer for the appropriate protest form. PUP forms can be retrieved online via their Website at: http://www.jocogov.org/dept/treasury-and-financial-management/home....

The PUP document must be completed and submitted to the County office of Treasury and Financial Management when the payment is made.

The Appraiser's Office will contact property owners with a date and time concerning their hearing and to discuss the valuation of their property only. Other taxation issues will be directed to BOTA.

Property owners who have not had a meeting with the County Appraiser on the valuation of their property for the same tax year may file a PUP.

Please carefully read and follow the instructions precisely to ensure a successful appeal.


If the PUP document is received in the Treasury and Financial Management Office unsigned it will be considered invalid and returned. The delay may jeopardize your chances for a hearing.

Complete the PUP form and file a copy with the County Treasury and Financial Management Office between November 1 and December 20 with your payment.

If at least one-half (1/2) of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31.

If taxes are paid after these deadlines, any protest of the taxes must be filed at the time the taxes are paid.

Please keep a copy of the PUP form. The PUP document must be used to file a protest with BOTA if unsatisfied with the county's decision.

The County Appraiser’s office contacts property owners to schedule an informal meeting once the County Treasurer forwards the protest. It may be several weeks before property owners are notified of their appeal date.

The PUP hearing with an appraiser is just like the informal appeals that are held in the spring. Please follow the same general guidelines for preparing for this hearing.

If a PUP is filed on the basis of an illegal tax levy (K.S.A. 79-2005), an appendix must be completed and attached to the PUP form.

PUP forms are mailed by the County Treasurer to BOTA. No informal hearing will be held with the Appraiser in the case of illegal tax levy protests. Note: See pages 6-7 (How to Prepare for a Real Property Appeal) regarding what evidence to bring for a commercial or residential appeal hearing.

If you are successful in your appeal and your paid taxes are reduced, a refund will be issued upon the Treasurer receiving a correction from the County Appraiser's Office. If there is still a second half balance due, that amount will be reduced and no refund will be made.

Appraisal Process

Why appraise property?

An appraisal is the method established by Kansas statute to determine a property owner’s share of the taxes that support schools, roads, health and human service programs, parks, and police and fire protection. The county appraiser is responsible for listing and valuing property in a uniform and equal manner.

The state closely monitors counties for their accuracy in valuing property. Johnson County has consistently been found to be in compliance with the state requirements since 1992 when the state directive was issued.

Remember, the Appraiser's Office does not set taxes. The amount of taxes you pay depends on the budgets set by your governing bodies - such as the state, county, cities, and school districts.

How is an appraisal done?

The county appraiser is required to visit your property at least once every six years. First, the appraiser will attempt to interview the property owner. Then an exterior inspection is done. The appraiser will look for changes such as a room addition or the construction of a deck, verify the dimensions, check for structural damage, and determine the property’s general condition.

Back in the office, the appraiser uses computer-generated data to analyze the property based upon its age, size, style of construction and replacement costs. Sales data is also reviewed and analyzed.

What determines value for tax purposes?

By law, your property is appraised at “fair market value” as it exists on January 1. The state’s definition: “Fair market value means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion.”

Why does the value change?

The value of your property could change from year to year, depending on several things. If you made improvements, such as adding a room, finishing a basement, or building a garage, the value will probably go up.

If a major structural problem develops, such as a foundation crack, the value will probably go down. The value may also go up or down because of recent sales in your neighborhood. The county appraiser continually monitors sale prices and other information on homes all over the county.

Remember, the healthy local economy means many people want to live and work in Johnson County, so property values in nearly every neighborhood continue to increase each year.

Johnson County now represents more than 30 percent of the total property valuation in the state of Kansas, and the state monitors us closely to make sure our valuations stay near “fair market value.” For more stats on Johnson County, see the state perspective.

When are owners notified?

The first of March each year, the county appraiser mails Notices of Appraised Value to the owners of real estate (see calendar). You will receive an “Notice of Appraised Value” form that provides the current year and previous two-year history of your property’s valuation.

Since 2000 the state has allowed counties to include sales data on homes that have actually sold in your area. Johnson County was the first county in the state to include this information on the notices of appraised value. Sales data is one of the factors that was used in determining the value of your home.

What are the Annual Notices of Appraised Value?

The annual “Notice of Appraised Value” shows actual sales data on property that was considered in the valuation of property. This information is located about halfway down on the front of the sheet. Johnson County was the first county in the state to provide this information on the “Notice of Value” since the Kansas Legislature gave counties the option to do so.

How do I decipher the Sales data?

Actual sale price represents the amount that was reported on the “sales questionnaire,” as required by law to be submitted on each sale.

Adjusted Selling Price represents an attempt to adjust the selling price of one parcel to reflect the characteristics of the property being appraised. (see next question)

No two parcels of real estate are identical, which makes direct comparisons of “sold” to “unsold parcels” difficult. Appraisers analyze a large number of sales to find patterns that indicate the amount each property characteristic contributes to the total selling price.

After reviewing thousands of sales, appraisers are able to assign dollar amounts to the major differences. They use those dollar amounts to adjust raw (or actual) selling prices to account for the differences in property characteristics.

Assume, for example, your neighbor’s house sold recently for $125,000. Assume also that your house is identical to that house in every respect except for the fact that your neighbor’s house has an attached garage and your house has none. If sales in your market area indicated that an attached garage added $5,000 to the selling prices of homes, your neighbor’s selling price of $125,000 would have to be reduced by $5,000 to reflect the characteristics of your house. Therefore, that sale would indicate your home to be worth $120,000, representing the “adjusted sales price.”

Other characteristics for which adjustments would be made include: age of the home, square footage of living area, number of bathrooms, quality of construction, general upkeep of the home, garages, and the type of basement finish.

What is "Adjusted Sales Price?"

The adjusted sales price is an attempt to adjust the selling price of a property to match the characteristics of your property. Since no two parcels are identical, the appraisers analyze a large number of sales to find patterns. Then they are able to assign dollar amounts to the major differences and "adjust" actual selling prices for the differences.

For example: assume your house is identical to the neighbor's house, except your neighbor has an attached garage. Let's say the sales in your area indicate that an attached garage adds $5,000 to the selling price. If your neighbor's house sold recently for $125,000, your home would be worth $120,000 dollars. The $120,000 would reflect the "adjusted sales price."

What else should I check?

Review the “classification” on the Notice Appraised of Value to make sure the use of your property is correct — residential, commercial, vacant land or agricultural. Then compare the current and previous year’s valuation. Does the appraised value appear to be close to the price you would consider reasonable if you were to list your property for sale? If so, the appraiser has done the job that the state requires.

Consider whether there have been changes in the property. Have there been improvements that increase its value? Or are there major structural problems that might not be apparent from an outside inspection? Remember, general maintenance problems usually do not affect value.

Also, check data collected on your home. Measurements, date of construction, number of rooms, etc. are available on our website under "Land Records Search" or by contacting the Appraiser’s Office. Then review the sales data included on the Notice of Value to see what the real estate market is doing in your area.

What if I believe the appraisal is too high?

All property owners have the right to appeal the appraised valuation. By law, however, you must notify the Office of the Appraiser in writing within 30 days of the mailing of the valuation notice typically by March 31. Read more on appeal-process or view deadlines/dates.

Appraiser Video

Homeowner's Guide to Understanding the Appraisal Process


Film Credits:

  • Producer - Robert Tucker
  • Directors - Susan Avazpour & Che'rell Bilquist
  • Scriptwriters - Susan Avazpour & Che'rell Bilquist
  • Editors - Susan Avazpour & Che'rell Bilquist
  • Graphics - Che'rell Bilquist & Robert Tucker
  • Music - Robert Tucker
  • Special Thanks
    • Johnson County Museum of History
    • Darla Frank
    • Carri Baker
    • Gene Belcher
    • Mark Boettcher
    • Mary Dalsing
    • Michelle Dalton
    • Kara Endicott
    • Darin LaBarge
    • Cary Lewis
    • Kevin Schmidt
    • Stephanie Seymour
    • Craig Rastafor
    • Paul Welcome
Homeowner's Guide to Understanding the Appraisal Process Published in 2009.

Dates & Deadlines

January 1

  • Valuation date for all property for the current appraisal year roll
  • Personal property renditions are sent to registered owners

March 1

  • Notices of appraised value mailed to real property owners.

March 15

  • Due date for filing renditions for personal property leased, loaned, rented, consigned, or owned.* These items include office furniture, equipment, machinery, boats, etc.

March 31

  • Deadline for filing an appeal is 30 days subsequent to the date of mailing of the valuation notice (K.S.A. 79-1448).

April 1

  • Oil and gas renditions due**

May 1

  • Notices of appraised value mailed to personal property owners.

May 10

  • Second half Payment Under Protest payment deadline from previous year

May 15

  • Deadline for filing a personal property valuation appeal
  • Date real property valuation appeals completed at informal level

May 20

  • Last date for decisions from real property valuation appeal changes to be mailed
  • Commercial real estate formal hearings begin

June 15

  • Appraiser certifies appraisal roll to RTA

July 1

  • Certify Tax Increment Finance (TIF) values to RTA

November 1

  • Tax bills mailed to property owners

December 20

  • Property tax payments, half or in full, due
  • First half Payment Under Protest payment due

If a deadline falls on a weekend or legal holiday, the last day to file is automatically extended to the next business day.
* See penalty schedule below for late filings 
 **Oil and gas penalty schedule is moved back 15 days for each component of the schedule.

Personal Property Penalty Schedule as required by K.S.A. 79-1422 and 1427a

  • Filed March 15 through April 15 - 5%
  • Filed April 16 through May 17 - 10%
  • Filed May 18 through June 15 - 15%
  • Filed June 16 through July 15 - 20%
  • Filed July 16 through March 15 of following year - 25%
  • Filed after March 15 of following year - 50%


The forms below are provided to you by the Appraiser's Office for your convenience. Next to each form you will find the location where it will need to be filed once the form has been completed.

Filing an appeal:

Filing an exemption:

Information request:

Frequent Questions

Why are my taxes so high? 

If you are concerned about the amount of your tax bill but feel the value of your property is accurate, please contact your city council, school board members, county commissioners, or any other taxing authority that create budgets and set mill levies (tax rates). The mill levy directly affects the amount of your property tax.

What is the main function of the County Appraiser?

The County Appraiser is responsible for discovering, listing and valuing all taxable property. Appraisers are responsible to individual property owners to ensure that the value is proper so the owner pays no more than his/her fair share of property taxes. The County Appraiser is also responsible to all people in ensuring that no property escapes the assessment process and that no property owner receives unauthorized preferential treatment.

What is meant by "fair market value?" 

"Fair market value" means the amount in terms of money that a well-informed buyer is willing to pay and a well-informed seller is willing to accept for property in an open and competitive market, assuming that the parties are acting without undue compulsion.

What is meant by "qualifying item" for commercial personal property?

On new items, per the Kansas Department of Revenue, Division of Property Valuation, an item is a line item as listed on the personal property rendition. However, if a single line item represents a group of like goods that can be used independently and have the same or similar cost, such as "chairs, 6 @ $100," the item is not a single qualifying piece, but six qualifying items.  The Retail Cost when “new” determines whether an item purchased “used” will qualify for the $1500 exemption. Items of material and supplies that do not individually cost over $1,500 are exempt.

What is meant by "cost?"

The cost of an asset is the retail cost to the owner when new excluding any freight charges, installation charges and sales tax on the asset.

Why should I bring evidence to the appeal hearing? 

At the appeal hearing it is the duty of the County Appraiser or the County Appraiser's designee to provide evidence to substantiate the valuation of such property. However, you should be prepared to present evidence to substantiate your opinion of value. It is not sufficient to simply contend "the value is too high." More on appeals

What is the purpose of a property value appeal? 

The purpose of an appeal is to establish the fair market value of property where there is significant difference in opinion of value. During the appeal, an appraiser will review information submitted by you to determine if your property has been appraised in a manner that is consistent with other property owners and that you are being treated justly and fairly.

What is the difference between an informal appeal and a payment under protest?

An informal (equalization) appeal is filed in the first part of the year after you receive a valuation notice from the County Appraiser. The equalization appeal is designed to address not only valuation and classification questions but also whether or not your property is valued equally with all other similar properties in the county. 

 A Payment Under Protest form is filed after you receive a tax statement from the County Treasurer. It is filed at the time taxes are paid. It is another procedure for appealing the value of your property. 

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

What is a declaration of representative (DOR) and do I need to file one?

A declaration of representative is a form that must be completed when a person other than a property owner is appealing the valuation of a property. A person other than the owner can be a family member, tax representative, accountant, real estate agent, and more. Declarations of representative are to be filled out completely and filed along with the appeal application (payment under protest, or informal/equalization application) when it is filed with the County Treasure’s Office (PUP application), or Appraiser’s Office (Informal application).

The purpose of the declaration of representative is to ensure all parties involved in the appeal process authority on behalf of the property owner has been given to file an appeal for that property.

The declaration of representative can be accessed in the forms section of our website, and at http://www.ksrevenue.org/forms-pvd.html under forms.

What is the Classification Amendment? Or ... How is property classified in Kansas?

Property is classified for assessment in Kansas. This means that all property (except agricultural land) is appraised at "fair market value." It is assessed at a percentage of fair market value. The assessed value multiplied by the mill levy equals the tax bill. The Kansas constitution classifies property for assessment. The table below shows the current classification of property. 

  • Real property used for residential purposes including multi-family residential property - 11.5% 
  • Mobile homes used for residential purposes - 11.5%
  • Land devoted to agricultural use (use value) - 30% 
  • Vacant lots - 12% 
  • Commercial property - 25% 
  • All other urban and rural real property not otherwise specifically sub-classed - 30% 
  • Commercial and industrial machinery and equipment - 25% 
  • Mineral leaseholds: less than five barrels/100 MCF/Day - 25% 
  • Mineral leaseholds: more than five barrels/100 MCF/Day - 30% 
  • Motor vehicles - 30% 
  • All other personal property - 30%
  • Agricultural buildings - 25%
  • Watercraft - 11.5% (2014); 5% (2015 and thereafter)

Only pertinent types of property and their assessment rates have been presented here. The constitution also lists other types of property that may not be listed above.

Why did the County Appraiser only inspect the exterior of my property?

Unless there are unusual circumstances, all residential properties in Kansas are appraised by exterior inspection. The cost of interior inspections would be prohibitive to the taxpayers of Kansas. Also, the security and well-being of the county personnel and the privacy of the taxpayer are of importance. Finding a suitable time for both the taxpayer and the county to arrange for the inside inspection is an additional problem.

My neighbor's house is almost like mine. Why is my value higher than theirs?

Factors that could cause the difference are square footage, condition, etc. Also, your neighbor's property may be valued too low instead of your value being too high. The goal is to value all houses at the value they would sell for on the open market. Reappraisal is an ongoing process where both undervalued and overvalued properties are being adjusted to their market value.

What if the value of my property is too high? 

The total appraised value is the key. Using the ORION mass appraisal system, the value of residential property is determined by an examination of sales of properties comparable to yours. If the appraised value reflects the fair market value of your property, then the appraised value is correct. You can find the comparable sales used to determine your value on the back of your Notice of Appraised Value (NOAV) and find the list of characteristics of your property under our real estate on our Web site.

The county re-measured my house and found the square footage to be less than previously measured. When the county corrected their records to show that my house is smaller than they thought, my value increased instead of decreased. Why? 

This does not happen in most cases. When it does, it is possible the information of the new square footage may cause different properties to be drawn for comparability. It is also possible that other facts discovered during the inspection may have influenced the final value.

If I got a reduction in value for earlier years, why then was the value raised again in the current year?

You might have added some improvements. The county could have found an error in the value of earlier years. General changes in market conditions could cause an increase in value.

Will a protest be allowed if the taxes are "too high" but the value is acceptable and there is no mill levy challenge?

The county cannot refuse to accept a protest application. However, if BOTA receives a protest application and determines that it is without jurisdiction or that the taxpayer is raising a claim upon which no relief can be granted, it will be dismissed.

What is the State Board of Tax Appeals? 

The State Board of Tax Appeals, known as BOTA, is the highest administrative body established by law to consider state and local tax issues. It is a totally separate entity from the local taxing jurisdiction. It acts as a disinterested third party between the taxpayer and the county.

Who is responsible for filing my tax protest with the Board of Tax Appeals? 

You are responsible for filing your tax protest.  See forms.

If I have an appeal with the Board of Tax Appeals for the current year, do the taxes have to be paid until the appeal is settled?

Yes, if you want to avoid penalties and interest on the delinquent amount.

How do I determine my tax bill?

Multiply the appraised value by the appropriate assessment rate (11.5% residential or 25% commercial)  to determine the assessed value, and then multiply the assessed value by the total mill levy in your taxing jurisdiction.

  • Appraised value x (assessment rate) = assessed value, or taxable value
  • Assessed value x Mill levy = tax bill amount
  • For a multiple class property repeat the steps above for each classification and add the outcomes together

How do I know if a county appraiser is in my area or at my home?

County appraisers are easily identified. Most appraisers drive county vehicles that are clearly marked Johnson County Appraiser’s Office on the sides. These vehicles are also marked on the back with the county web address (www.jocogov.org).

Sometimes appraisers must drive their personal vehicles. If an appraiser is driving their personal vehicle there will be a sign located on the dash of their car that should be visible through the windshield. This sign will read Johnson County Appraiser’s Office and lists our office phone number (913-715-9000), and our office website (jocogov.org/appraiser).

If there is an opportunity to speak with a county appraiser they can be asked to present their Appraiser’s Office badge. The badge will state Appraiser’s Office, and have the name and position of the appraiser. To obtain more information please call our customer service line 913-715-9000.


Mission and Vision

Vision Statement

An appraiser's office that makes a difference. The best people, giving their best efforts, for the very best community and striving to be better.

Mission Statement

In accordance with the County's mission and values, the Appraiser's Office establishes fair values of real and personal property that meet compliance standards established by the state.

Personal Property

What is personal property?

A key characteristic of personal property is the ability to move it without damage either to itself or to the real estate to which it is attached. Personal property becomes real property only if it is affixed in such a way that it loses its original physical character and cannot practically be restored to its original condition.

Personal property may be leased, loaned, rented, consigned, or owned. The basic categories include: furniture, fixtures, plant equipment, office equipment, machinery, boats, aircraft, mobile homes, and recreational vehicles.

What are some examples of business personal property?

  • telephone systems
  • fax machines
  • copy machines
  • desks and chairs
  • computers postage meters
  • shelving and racks
  • plant machinery
  • storage tanks
  • refrigeration units
  • high loaders tools/dies/molds
  • industrial equipment
  • manufacturing equipment, materials and supplies
  • satellite equipment
  • minerals

What are some examples of individual personal property?

  • boats
  • non-highway vehicles
  • sailboards
  • heavy trucks
  • trailers
  • hot-air balloons
  • mobile homes
  • off-road vehicles
  • four-wheelers
  • aircraft

What about automobiles?

Automobiles and most recreational vehicles are classed and taxed at the time of registration for license plate or renewal decal. Please check with a personal property appraiser in the Johnson County Appraiser's Office for further clarification of what constitutes taxable personal property.

What is commercial value?

The valuation of owned or leased commercial personal property is based on the cost of assets. Assets are valued according to their cost when new, or their used acquisition cost, and the appropriate economic life. The asset is then depreciated over its economic life to a remaining salvage value.

Commercial and Industrial Machinery and Equipment purchased after June 30, 2006 is exempt.

Since Jan. 1, 2007, any qualifying item of commercial personal property that originally cost $1,500 or less is exempt.

Economic lives that are assigned to commercial assets come from guidelines issued by the State of Kansas, Internal Revenue Service (IRS) publications and the Marshall & Swift Valuation Services.

For more information, please visit the Kansas Department of Revenue, Division of Property Valuation.

What is individual personal property value?

Many Personal Property assets belonging to individuals are valued from market data using appraisal guides and state and regional market sources. This market data is then used to establish the current value of a particular asset. Typically, this value will be based on current trade-in values according to the age of the asset and market condition.

Automobiles, light trucks and motorcycles are classed separately by the State of Kansas.

Who must list personal property?

According to Kansas Statute:

  • K.S.A. 79-303: "Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment."
  • K.S.A. 79-301: "All tangible personal property subject to taxation shall be listed and assessed as of the first day of January of each year in the name of the owner thereof."

Remember: It is your responsibility to file this information with the County Appraiser's Office. If you own any tangible personal property with the intent to establish and/or operate a business (including home based business), or if you own any recreational property or vehicles not taxed at the time of registration, or mobile homes not on a permanent foundation, you must file a rendition with the County Appraiser's Office.

The rendition form is available through the Appraiser's Office.

  • The personal property division invites you to electronically file your commercial personal property rendition via an e-mail attachment! You may e-mail your personal property rendition as an attachment to APR-PerPropEfile@jocogov.org.

The preferred file format is Microsoft Excel. However, Adobe PDF, MS Word and TIF formats are also acceptable.

Attachments must include the following information:

  • Name of Business
  • Personal Property Account Number
  • Mailing Address
  • Situs Address as of January 1 of the assessment year
  • Contact Name & Phone Number

Please view the following example filings (PDF) : commercial upload : leasing format

For Questions please e-mail APR-PerPropEfile@jocogov.org or contact Margaret LaRue, Commercial Personal Property Supervisor at 913-715-0136.

How are taxes figured on personal property?

If the fair market value of your individual personal property is $5,000 and the fixed percentage of assessment is 30%, this would mean the assessed value would be $1,500: ($5,000 x .30 = $1,500).

Once taxing groups (school districts, cities, county, etc.) set their mill levy, this amount is used to calculate your taxes.

Let's assume the combined mill levy (tax rate) has been set at 120 mills. Multiply the assessed value of your property ($1,500) by the mill levy (120 mills or .120). The answer is $180, which is your share of the costs of public services.

For example:

$5,000 Market Value
x .30 Assessment Ratio
1,500 Assessed Value (A.V.)
x .120 Mill Levy (120 mills per $1,000 A.V.)
$180 Tax Amount


The County Appraiser mails a Notice of Appraised Value to all personal property owners in Johnson County notifying them of the appraised value of their personal property as of January 1st.

The value notice identifies the property, the classification of the property (individual or commercial personal property), the appraised value, and the assessed value for the current and prior year, and instructions on how to appeal the appraisal.

These appraised values of personal property are determined from the accurate listings provided by the owner earlier in the year.

Relief from tax grievance

You may obtain tax grievance and tax exemption forms on our Web site. You will need a grievance form if you have been assessed a penalty and wish to grieve it before the State Board of Tax Appeals.

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

Payment under protest:

Payment Under Protest forms are used to address valuation issues on personal property reported at the time the bill is issued and is to be paid. This form must accompany the payment of taxes to the County Treasurer's Office.

This form is available through the County Treasurer's Office. They will be happy to discuss this form and its completion with you.

Tax exemption forms:

Tax Exemption forms are used for individuals or businesses wishing to acquire exempt status on certain property according to Kansas Statutes, i.e., K.S.A. 79-201, et seq.