Rehabilitating an Historic Structure

A Guide to the Appeal Process for your Real Estate Tax Valuation

What does my county appraiser do?
By law, your county appraiser figures the appropriate value of your property in a uniform and equal manner. The county appraiser does not control the amount of your property taxes and the county does not receive more money by simply raising property values. The value of property in the coounty is used as a means of spreading the cost of providing local services.

How does the county's appraisal affect my taxes?
If your property value goes up, it does not necessarily mean you will pay more taxes. Likewise, if your property value goes down or does not change, it does not automatically mean you will pay less of the same amount of taxes. The real estate property tax you pay is a function of the property valuation AND the mill levy set by each local governing jurisdiction. The money needed for local services is set and budget hearings are held in August by your city and county governments. Increases or decreases in property values do not change the amount of tax dollars needed for local public services. These services include roads, parks, fire protection, police protection, public health, social services, libraries and public schools among many others.

When will I be notified of the value of my property?
The "notice of value" on your land buildings should be mailed from the county appraiser by March 1, and by May 1 for personal property. If your county appraiser asks for an extension, it may be later than the above date before you get your notice of value.

What can I do if I believe the value of my home is too high?
There are two ways to challenge the value of your home:
- you may appeal the "notice of value" of your home by contacting the county appraiser's office by phone or in writing within thirty days of the mailing date of the notice (generally, March 30th), or
- you may fill out a "payment under protest" form with the county treasurer at the time you pay your taxes. If you paid all your taxes before December 20th, then the protest can be made no later than December 20th, ( unless an escrow or tax service agent pays your property taxes, then protest no later than January 31st.)
You cannot appeal using both methods for the same property in the same tax year. So, if you start to appeal your "notice of value", be sure that you follow through with the appeal. You will not be allowed to "pay under protest" later.

What steps do I take to appeal the "notice of value"?
1. Contact the county appraiser's office by phone or in writing with thirty days of the mailing date of the notice for real property, or by May 15th for personal property. The county will send confirmation of the time and date of the scheduled informal meeting at least ten days before the meeting.
The county appraiser will hold an informal meeting with the property owner by May 15th and notify by May 20th for real property. Personal property informal meetings should be completed and final values determined by June 14th.

2. If the property owner disagrees with the county's final value, the property owner may appeal to one of the following: Small Claims, if the property is classified as residential, or has an appraised value that is less than $2 million, and is not agricultural land; or a Hearing Officer / Panel (HOP) if the county commissioners elect to appoint hearing officers to hold hearings and issue orders. HOP hearings should be completed by July 1st and orders issued by July 5th; or if the HOP is not available in your county, you may appeal directly to the Board of Tax Appeals (BOTA).
If the county has a Hearing Officer / Panel, you must appeal within eighteen days from the county's final value to small claims court by filing with the Board of Tax Appeals, or to the Hearing Officer / Panel, by filing with the county clerk. If the county does not have a HOP, you must appeal within thirty days from the count's final value to small claims court or BOTA by filing with BOTA. Appeal forms are provided by the county clerk.

3. After a HOP hearing you may then appeal to small claims if the property is classified as residential, or has an appraised value that is less than $2 million, and is not agricultural land, by filing a written request with BOTA within thirty days on a form provided by the county clerk.
If you or the county are dissatisfied with the results of the HOP, or samll claims, you may appeal to the Board of Tax Appeals by filing a written request with BOTA within thirty days on a form are provided by the county clerk.
If the property owner or the county appraiser is dissatisfied with BOTA's decision, either party may request a rehearing or reconsideration within fifteen days.

4. If the property owner or the county appraiser is dissatisfied with BOTA's decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within thirty days.

What steps do I take to file a payment under protest?
1. Timely file a written payment under protest with the county treasuere on a form provided by the treasuere.
The county will schedule an informal meeting within fifteen days after receiving a copy of the protest. The meeting does not have to be held within this fifteen day period, just scheduled within fifteen days.
After the informal meeting, the county appraiser must notify the property owner of any change in value within fifteen business days. A "no change" notice may be received later.
2. If the property owner disagrees with the county's final value, the property owner may appeal to one of the following by filing a written request with the Board of Tax Appeals (BOTA). within thirty days of the county's final value: small claims court by if the property is classified as residential, or has an appraised value that is less than $2 million, and is not agricultural land; or directly to the Board of Tax Appeals.

3. After a small claims appeal the property owner may appeal to the Board of Tax Appeals (BOTA) by filing a written request with BOTA within thirty days after notification of results of the small claims hearing.
If the property owner or the county appraiser is dissatisfied with BOTA's decision, either party may request a rehearing or reconsideration within fifteen days.

4. If the property owner or the county appraiser is dissatisfied with BOTA's decision on rehearing or reconsideration, either party may appeal to the district court where the property is located within thirty days.

What should I epxect during an informal meeting?
During the informal meeting, the appraiser will show how the appraised value was determined for your property. During or before the meeting, review the record on your property to be sure all the information such as age, style and size is correct. The county appraiser is interest in appraising property accurately, in an uniform and equal manner, and should not be considered an adversary.

What should I bring to an informal meeting or a hearing?
You will want to provide documentation that supports your request for a lower value. Owners who appeal successfully usually do so by finding comparable properties with lower market values or comparable properties that have recently sold for less than the value assigned to their property. Below are examples of documentation that may be used to support a change in market value.
- Recent sales information about property similar in condition, quality, style, age and location to the property at issue. The appraiser's office will furnish you with a comparable sales sheet for your property upon request. Allow several days for processing and mail time.
- The sales contract for the property if it was purchased within the last three years.
- Photos and contract or engineering estimates of the cost to repair any structural damage if the damage was not fully considered.
- A recent appraisal report of the property at issue prepared by a professional appraiser.
- Rent income and expense information if the property at issue is an income-producing investment (example, apartment buildings).
This documentation is not appropriate for agricultural land and commercial personal property appraisals because, by law, such property is not appraised at market value.

What is a Kansas Board of Tax Appeals (BOTA) hearing like?
BOTA members travel aroung the state. Both parties may present testimony and exhibits at the hearing. Generally, the property owner and the county appraiser must exchange exhibits and a list of witnesses twenty days before the hearing, so each side knows what to expect. BOTA will provide more specific instrucitons and may be contacted by telephone at 785-296-2388.