- Appealing your Personal Property Appraisal
Payment Under Protest
- Paying your Taxes Under Protest
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.
- 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.
- 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.