How do I appeal my property tax assessment?

County Appraiser (informal hearing) / County Board of Equalization or Hearing Officer/Panel - HOP (formal county hearing) / Kansas Board of Tax Appeals - BOTA, Small Claims Division (state appeal) / District Court (judicial appeal)

Details

What you need to know

Required Docs

Completed equalization appeal form (county-specific; typically attached to Notice of Value)
Supporting evidence: comparable sales, independent appraisal, photos, factual documentation
Parcel ID and Notice of Value

Fee

No fee for equalization appeal at county level; BOTA Small Claims: check bota.ks.gov for current fee schedule (filing fees may apply for higher-value properties); District Court: filing fees EQUALIZATION APPEAL DEADLINE: 30 days from mailing date of Notice of Value (typically March-April; specific date on the notice) BOTA SMALL CLAIMS APPEAL: 30 days from informal hearing results (or HOP decision); or 18 days to HOP if available BOTA WEBSITE: bota.ks.gov | (785) 296-2388 WHERE TO GO: County Appraiser (equalization appeal, informal hearing); County Treasurer (Payment Under Protest); BOTA Small Claims (state appeal); District Court (judicial)

Where to Go

County Appraiser (equalization appeal, informal hearing); County Treasurer (Payment Under Protest); BOTA Small Claims (state appeal); District Court (judicial)

County-specific variations apply

Not all Kansas counties have a Hearing Officer/Panel (HOP) - this significantly affects the timeline and process. Counties with HOP: appeal to HOP within 18 days; counties without HOP: go directly to BOTA Small Claims within 30 days of informal results. Check with your specific County Appraiser whether your county has a HOP. BOTA Small Claims hearings are held in or near the county where the property is located.

Kansas Notes

Important state-specific details

Kansas has TWO APPEAL PATHWAYS - equalization (spring) and payment under protest (fall) - both can lead to the same BOTA process. Missing the spring equalization window does not necessarily mean you've lost all options.
Kansas assesses residential property at 11.5% of appraised value - challenge the appraised value (not the assessment rate, which is set by law).
BOTA Small Claims: informal, accessible, held locally - appropriate for most residential appeals without an attorney.
SAFESR (Safe Senior) property tax refund: low-income seniors 65+; file Form K-40PT with Kansas DOR - separate from assessment appeal but can significantly reduce tax burden.

Official Source

State office contact

State Office

Kansas Board of Tax Appeals (BOTA) - bota.ks.gov | (785) 296-2388; Kansas DOR Property Valuation Division - ksrevenue.gov/pvd | (785) 296-2365