Regular Division of BOTA
The Regular Division of the State Board of Tax Appeals will mail to property owners, information regarding the date, time and location of a hearing. At this state of the appeal process 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 board members will attend your hearing.
All parties and witnesses are sworn in or given an oath of affirmation and the proceedings including 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 court 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.