How to Appeal Your Valuation

Two paths, two deadlines — and you can only take one per year

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Your tax bill is your assessed value multiplied by the combined mill levy — but the county appraiser's estimate of your property's value is not automatically correct, and Kansas law gives every property owner a real chance to dispute it. There are two separate routes, and you can only use one of them for a given tax year — choosing one closes off the other.

Route 1: The Equalization Appeal (Notice of Value)

Kansas counties mail a Notice of Value to every property owner, typically between mid-February and early April. This notice states what the county thinks your property is worth for the coming tax year.

Deadline: You must contact the county appraiser's office within 30 days of the date printed on the notice to start this appeal.

This is generally the faster, simpler route, since it happens before the tax bill is calculated at all — you're disputing the value itself, before it's multiplied into a dollar amount.

Route 2: Payment Under Protest

If you miss the Notice of Value window, or prefer to wait and see your actual bill first, Kansas also lets you protest at the time you pay your taxes (bills go out in November, with the first half due by December 20).

Deadline: File your protest when you pay, and no later than December 20 — or by January 31 of the following year if your mortgage escrow or a tax service paid on your behalf before December 20.

What Happens After You File

Both routes start the same way, and can escalate through the same levels if you're not satisfied:

  1. Informal hearing with the county appraiser. You present your evidence (recent comparable sales, condition issues, an independent appraisal) and the county presents its data. Many appeals are resolved here.
  2. Small Claims Division, State Board of Tax Appeals. A less formal hearing designed for property owners representing themselves without a lawyer — available for most residential and smaller commercial properties. The hearing officer's decision is generally final at this level.
  3. Full Board of Tax Appeals (BOTA) hearing. A more formal state administrative hearing, typically used for larger or more complex disputes (large commercial, industrial, or agricultural property). A BOTA decision can be further appealed to the Kansas Court of Appeals.

Kansas's own guidance doesn't specify filing fees or attorney requirements at each level — check with your county appraiser's office or BOTA directly for current procedural details before filing.

What Evidence Should I Bring?

Whichever route you use, the informal hearing is where most appeals get resolved. Useful evidence includes:

  • Comparable sales — what similar properties nearby actually sold for recently.
  • Photographs — documenting the property's current condition.
  • An independent appraisal, if you've had one done.
  • Documented condition issues — repair estimates, inspection reports, or anything showing the property is worth less than the county's estimate.

Why local appeals can affect the broader tax system: because most local budgets are set to raise a target dollar amount regardless of total assessed value (see revenue neutral rate in the Glossary), a wave of successful appeals in one year can shift a county's tax burden onto properties that didn't appeal. Appealing your own valuation and any broader question about how the system should work are two separate things.

Forms You May Need

Some counties use their own version of the protest form instead of the statewide one — check with your county appraiser's office before filing if you're not sure which applies to you.

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Deadlines and process details are drawn from Kansas Department of Revenue guidance current as of September 2026 — confirm exact dates with your county appraiser, since some deadlines are tied to when your specific notice was mailed. See Sources for links.