Kansas Provides Appeal Rights

Due Process Protections for Every Kansas Property Owner

Your Right to Appeal

If you believe your property has been over-valued, misclassified, or improperly denied an exemption, Kansas law provides you with formal rights to challenge that determination. These rights are fundamental to a fair property tax system and are protected by both Kansas statute and the due process guarantees of the U.S. and Kansas Constitutions.

Appeals in Kansas follow a defined process with specific deadlines. Missing a deadline can result in losing your appeal rights for that tax year, so it is critical to act promptly upon receiving your Notice of Value.

The Kansas Property Tax Appeal Process

  1. Step 1: Informal Hearing with the County Appraiser

    The first step is an informal hearing with the county appraiser’s office. After receiving your Notice of Value (typically mailed in March), you have a limited window — generally 30 days — to request an informal appeal. At the informal hearing, you present your evidence and the appraiser presents the county’s data. Many appeals are resolved at this stage. If you are satisfied with the result, the process ends here. Kansas also provides a second and independent appeal opportunity: a taxpayer who pays their tax bill under written protest preserves the right to challenge the underlying appraisal or levy, a remedy authorized under K.S.A. 79-2005 and commonly known as a payment under protest.

  2. Step 2: Small Claims Division — State Board of Tax Appeals

    If you are not satisfied after the informal hearing, you may escalate to the Small Claims Division of the State Board of Tax Appeals (BOTA). Small Claims hearings are designed for property owners who wish to represent themselves (without an attorney). Small Claims is available for most residential and smaller-value commercial properties. The process is less formal than a full BOTA hearing, and the hearing officer’s decision is generally final.

  3. Step 3: Kansas Board of Tax Appeals (BOTA) — Regular Division

    For larger or more complex cases, taxpayers may appeal to the Regular Division of the Kansas Board of Tax Appeals. BOTA is a state agency that conducts administrative hearings on property tax appeals, including disputes over valuation, classification, and exemption. BOTA decisions may be further appealed to the Kansas Court of Appeals. Large commercial, industrial, and agricultural taxpayers often use this level of appeal.

Taxpayers must choose one appeal path — not both. A taxpayer may elect to appeal at the time of the valuation notice (informal hearing) or at the time of payment (payment under protest), but not at both stages for the same tax year. Choosing one route forecloses the other.

What Can Be Appealed?

  • Appraised value — You believe the county’s estimate of fair market value (or agricultural use value) is too high.
  • Property classification — You believe your property has been placed in the wrong class, resulting in the wrong assessment rate.
  • Denial of an exemption — The county denied an exemption you believe you qualify for.
  • Omitted property and escape assessments — You dispute the appraiser’s addition of previously omitted property to the tax roll.

What Evidence Helps Your Appeal?

Comparable Sales

Recent sales of properties similar to yours (same neighborhood, similar size and condition) that sold for less than your assessed value may support a reduction.

Independent Appraisal

A USPAP-compliant appraisal from a licensed independent appraiser is strong evidence, especially for commercial and higher-value properties.

Property Condition Evidence

Photos documenting deferred maintenance, structural issues, or factors that affect value relative to comparable properties.

Income and Expense Data

For income-producing property (apartments, commercial buildings), actual rent rolls and expense data may demonstrate a lower value than the county’s estimate.

Deadlines are strict in Kansas property tax appeals. Watch your Notice of Value for the specific appeal deadline applicable to your property and county.