What is the purpose of an appraisal appeal?

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 county appraiser’s office staff that might affect their market value estimate of your property. 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..

Types of appeals

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 Board of Tax Appeals

• The property owner may appeal the decision of the informal hearing officer to the Small Claims Division of the Board 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 County Appraiser’s office will present their case. The hearing officer will make his decision without assistance from the County Appraiser.

• Board of Tax Appeals
• Property owners may further appeal appraisals to the Board 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. Board of Tax Appeals hearings are held in Topeka and other areas of the State. The property owner will present his case and the County Appraiser’s office will present their case. The Board 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.

How do I know if I need to file an appeal?

• Check listings of properties similar to yours in a similar location.
• Check for sales of properties similar to yours.
• Consider the use of the property. Agriculture use is recognition of an agricultural business. Insubstantial ag use does not necessarily qualify a property for an ag use appraisal.

How do I file an appeal?

• An equalization appeal is made in the spring after valuation notices have been mailed. It is started by contacting the appraiser’s office, completing the proper forms and setting an appointment. Appeals to the Board of Tax Appeals are made on Board of Tax Appeals forms available in the County Clerk’s office. Appeals to the Board of Tax Appeals are made to the Board.
• A payment under protest appeal may be filed when the taxes are paid if an equalization appeal was not filed for that tax year. The form is available from the Treasurer’s office to be filed at the time the payment is made.

Do I need an attorney?

• It is generally not necessary to hire an attorney to represent you at an informal hearing. You may have an attorney or another individual represent you if you choose or you may wish to have someone accompany you to the informal hearing. You will need to provide a signed Declaration of Representative form to allow someone else appear in your behalf. This form is available in the Appraiser’s office or in the Treasurer’s office.

What information is needed to help prove my appeal?

• If you have checked sales and listings and have determined that you could not sell your property for its appraisal in the current market, provide the documentation that convinced you that it was over appraised. This documentation may include:
  • Photos of your property showing damage not considered in the appraisal.
  • Sales or listings of comparable properties with photos.
  • Current sale contract or listing of your property.
  • Documentation of damage or unusual circumstances.
  • You will probably be asked to bring photos of your property that are representative of the overall property from the front, the rear and some interior photos.