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Appeals Process
Appraisal Appeals
In Kansas, property owners are given the opportunity to appeal their ad valorem property appraisals through an equalization process or through a payment under protest process. The appeal process is designed to help you provide information to the Miami County Appraiser’s Office staff that might affect the market value estimate on your property.
Market Value
Fair market value means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for a property in an open and competitive market, assuming that the parties are acting without undue compulsion. By statute, Kansas’ ad valorem appraisals are developed for January 1 of each year based on current market and are not necessarily a comparison or reflection of a prior year.
Informal Appeals
In the spring, the Appraiser’s Office mails to each property owner a notification of the appraised value and classification of each piece of property along with the resulting assessed value for that tax year. If the property owner does not agree with the appraisal or classification, they may appeal the appraisal on their 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. You can find an appeal form to the left under Applications & Forms.
Checkout our Guide to Property Valuation Equalization Appeals
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. 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 Miami County Appraiser’s Office will present their case.
Board of Tax Appeals
Property owners may further appeal appraisals to the Board of Tax Appeals. Board of Tax Appeals hearings are held in Topeka. The property owner will present his case and the appraiser’s office will present their case.
Payment Under Protest
A property owner may do a payment under protest, protesting the valuation 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.
Checkout our Guide to Property Valuation Payment Under Protest Appeals
In Kansas, property owners are given the opportunity to appeal their ad valorem property appraisals through an equalization process or through a payment under protest process. The appeal process is designed to help you provide information to the Miami County Appraiser’s Office staff that might affect the market value estimate on your property.
Market Value
Fair market value means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for a property in an open and competitive market, assuming that the parties are acting without undue compulsion. By statute, Kansas’ ad valorem appraisals are developed for January 1 of each year based on current market and are not necessarily a comparison or reflection of a prior year.
Informal Appeals
In the spring, the Appraiser’s Office mails to each property owner a notification of the appraised value and classification of each piece of property along with the resulting assessed value for that tax year. If the property owner does not agree with the appraisal or classification, they may appeal the appraisal on their 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. You can find an appeal form to the left under Applications & Forms.
Checkout our Guide to Property Valuation Equalization Appeals
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. 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 Miami County Appraiser’s Office will present their case.
Board of Tax Appeals
Property owners may further appeal appraisals to the Board of Tax Appeals. Board of Tax Appeals hearings are held in Topeka. The property owner will present his case and the appraiser’s office will present their case.
Payment Under Protest
A property owner may do a payment under protest, protesting the valuation 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.
Checkout our Guide to Property Valuation Payment Under Protest Appeals