Appeals Process

Appraisal Appeals
In Kansas, property owners are given the opportunity to appeal ad valorem appraisals through an equalization process or through a payment under protest process. The appeal process is designed to help you provide information to the Miami County Appraiser’s Office staff that might affect their market value estimate of your property.

Market Value
It is best approached as an opportunity to share information and not as a contest of enemies. Appraisal staff will listen to your information and consider it in the context of the current market. Remember, the goal of the hearing is market value. Market value is the most probable selling price of the property in today’s market assuming it has a knowledgeable buyer and seller and it is actively marketed with no stress or undue compulsion.

Equalization Appeals
In the spring, the appraiser’s office mails to each property owner a notification of the appraisal and classification of each piece of property for that tax year. If the property owner does not agree with the appraisal or classification, he may appeal the appraisal on his property.

The appeal must be made within 30 days of the mailing of the notice and must be made to the appraiser’s office. The Appraiser’s office will then make arrangements to meet with the owner, hear the appeal over the phone, or in writing. A written decision of the results of the informal hearing will be sent to the property owner.

Small Claims Division of the Court of Tax Appeals

The property owner may appeal the decision of the informal hearing officer to the Small Claims Division of the Court of Tax Appeals on residential properties. These hearings are generally held in a county adjacent to the county the parcel is located in. The property owner will present his case and the Miami County Appraiser’s Office will present their case. The hearing officer will make his decision without assistance from the county appraiser.

Court of Tax Appeals
Property owners may further appeal appraisals to the Court of Tax Appeals. Hearings on agricultural land and commercial properties do not go to the Small Claims Division first, but are directly filed with the full board. Court of Tax Appeals hearings are held in Topeka and other areas of the state. The property owner will present his case and the appraiser’s office will present their case. The Court of Tax Appeals will make its decision without assistance from the county appraiser.

Payment Under Protest
  • A property owner may protest taxes on a parcel at the time of paying taxes if an appeal was not filed in the spring equalization process.
  • The payment under protest form is available from the treasurer’s office and must be filed at the time of paying taxes or by the tax payment deadline.
  • The treasurer’s office will process the protest and forward it to the appraiser’s office. Appraiser’s office staff will make arrangements to hear the protest and make a decision based on the market value of the property. If the protest is made on the basis of an illegal levy, the protest will be forwarded to the Board of Tax Appeals.