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Office of the County Appraiser

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

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

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Appeal Process

Residential Real Estate, Commercial Real Estate, and Personal Property

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

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.  If an informal appeal is filed, no other appeal can be accepted for that valuation year.

The form for an Informal appeal is located on the back of the spring Notice of Appraised Value (NOAV). Most notably, a new format is available for property owners to file an appeal online by using the PIN number provided on your NOAV. Property owners receive immediate notification that the appeal has been received, allowing for a high level of efficiency for both the property owner and appraisal staff.

There are three successive levels of appeals if an agreement is not reached at a previous level.  Instructions for filing to the higher two Board of Tax Appeal (BOTA) levels are enclosed with a property owners appeal result.

Level I:  Informal Hearing

Informal hearing options:

  •     In-Person hearings are held in the County Sunset Drive Office Building, 11811 S. Sunset Drive, Olathe, KS.  Property owners meet with an appraiser for approximately 20 minutes to discuss their property characteristics and fair market value.
  •     Telephone: Property owners may choose to have a telephone hearing where they have a conversation with an appraiser to discuss their property characteristics and fair market value.
  •     Hearing Based on Evidence (HBE):  Residential property owners may choose the Hearing Based on Evidence only appeal option, thereby waiving the right to an In-Person hearing and the appeal application must be accompanied by supporting evidence.

The Informal hearings are the first of three possible levels of appeal.  By law, all owners have the right to appeal the appraised valuation of their property.

An appeal application must be filed online with a PIN, or hard copy by mail or fax to the County Appraiser's Office at least 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.

When the informal appeal application is received by the County Appraiser's Office it will be verified, processed, and scheduled for a hearing. After it is scheduled a confirmation letter stating the date, time, and type of hearing (telephone, based on evidence, or in person) will be mailed at least 10 days before the hearing date to the appellant.

During the Informal hearing, please come prepared to present evidence.  For example, photographs of structural damage, estimates of repairs, sales comparisons or other documentation.  Property owners should provide copies of the evidence for filing in the appraiser’s file or send the evidence electronically prior to the hearing. Informal hearings are relaxed and are an opportunity to meet and discuss how property is valued.

All informal hearings are concluded by mid-May of each year and the results are mailed, by state statute, on May 20.

**Supplemental Informal Appeal (K.S.A. 79-1496)

If you wish to appeal the Informal Hearing results, you can file a third-party fee appraisal performed by a Kansas certified general real property appraiser with an effective date as of January 1 of the same tax year being appealed with the County Appraiser within 60 days from the mailing date of this notification.  

The County Appraiser has 15 days after the receipt of the appraisal to review and mail a supplemental notice of final determination.  If you are not satisfied with the results, you may file an appeal to the Board of Tax Appeals within 30 days from the mailing date of the supplemental notice.

Level I: Payment Under Protest Hearing

Payment Under Protest hearing options:

  •     In-Person hearings are held in the County Sunset Drive Office Building, 11811 S. Sunset Drive, Olathe, KS.  Property owners meet with an appraiser for approximately 20 minutes to discuss their property characteristics and fair market value.
  •     Telephone: Property owners may choose to have a telephone hearing where they have a conversation with an appraiser to discuss their property characteristics and fair market value.
  •     Hearing Based on Evidence (HBE):  Residential property owners may choose the Hearing Based on Evidence only appeal option, thereby waiving the right to an In-Person hearing and the appeal application must be accompanied by supporting evidence.

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.

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.

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.

NOTE:

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.

Once the PUP is processed and approved by the County Treasury it is forward to the County Appraiser for processing. When the PUP has been processed and scheduled a confirmation letter stating the date and time of hearing will be mailed to the appellant at least 10 days before the hearing 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.

PUP based on illegal tax levy

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.

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 their Informal hearing result.

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

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.

As with an informal hearing, remember to either provide ahead or bring copies of any evidence relevant to the appeal.  The small claims officer cannot return items to either party. 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.

Owners of commercial property, value 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.

Level III:  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.

Preparing for a Residential Appeal

A property owner can prepare for an appeal hearing by reviewing the characters 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, etc.

Access the Appraiser’s Office website or give the office a call for a copy of the Comparable Sales sheet and review the other properties listed on the document for difference in characteristics, size, location, style, etc.

If you feel the sales listed on the comparable sales sheet are very different from your property, the Appraiser’s Office can point you to prices of actual home sales that have occurred in your subdivision or neighborhood on the Appraiser’s Office website.

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

  •     Any recent appraisals or sales contracts
  •     A signed sales contract
  •     Photographs of any structural damage
  •     Copies of recent estimates for repairs with photographs
  •     Data on recent sales in your area for property that is similar to your 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 adjusted.

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
  •     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 opportunity available for the year (unless the property transfers ownership).  If no appeal is filed at this time, the next opportunity will be Payment Under Protest.  Note that if at least one-half of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31st.  If taxes are paid after these deadlines, any payment under protest must be filed at the time the taxes are paid.

How to Prepare for a Personal Property Appeal

Property owners who feel 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 may represent themselves.

NOTE:  Any property owner who intends to be represented by an agent must complete a “Declaration of Representative (DOR)” form.  The DOR must accompany the appeal application; Payment Under Protest or Informal Appeal application.  All forms are available through the Appraiser’s Office and the State Board of Tax Appeals, in person or through our website.

 

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