Public Utility Property Tax Calendar

Jan. 1 - The valuation date (K.S.A. 79-5a04)
March 20 - Filing deadline (K.S.A. 79-5a02)
Filing Extensions - Extension requests are permitted in accordance with K.S.A. 79-5a14.
Informal Valuation Appeal Conference - Must be requested in writing, stating objections, within 15 days of the mailing date of the "notice of value indicators". A "notice of value indicators" can be mailed between March 21 and May 15. The mailing of an amended "notice of value indicators" follows all informal conferences and restarts the clock on appeals to the Kansas Board of Tax Appeals (BOTA). All informal valuation conferences must be completed before June 1. Failure to request an informal valuation conference does not preclude an appeal under K.S.A. 74-2438 (BOTA).
Appeal Valuation to Kansas Board of Tax Appeals (BOTA) - Must be requested within 30 days of the mailing date of the "notice of value indicators".
June 1 - Certification of the assessed valuations determined by the department is sent to County Clerks. The division can affect no change in value after certification without action of the State Board of Tax Appeals.
Dec. 15 or before - The county treasurer mails tax statements to the taxpayers, which indicate the tax due, and other information required by statute (K.S.A. 79-2001).
Dec. 20 or before - Full or first half taxes must be paid to the county treasurer in order to avoid penalties. If the first half taxes are not paid by Dec. 20, the full amount becomes immediately due and payable and late payment interest will begin to accrue.
May 10 of the next year - The second half taxes must be paid to the county treasurer in order to avoid penalty (K.S.A. 79-2004a).