By law, the County Appraiser must appraise all taxable personal property using publications and valuation guidelines prescibed by the State Division of Property Valuation.
There are two methods available for property owners to challenge or "appeal" their personal property values.
The property owner can appeal the "Notice of Value" by contacting the County Appraiser's Office by May 15th to schedule an informal meeting with an appraiser.
Or
The property owner can file a "Payment Under Protest" with the County Treasurer at the time the tax is paid. If all the tax is paid prior to December 20th, the protest may be filed no later than December 20th.
Note: A taxpayer cannot appeal the "Notice of Value" and "Pay Under Protest" for the same property for the same tax year.
Before or during the informal hearing, the property owner should review the Personal Property Assessment Form for accuracy of property information. The appraiser can demonstrate how the appraised value of the property was determined. Information and documentation to support what the owner believes the property is worth should be presented by the property owner. The appraiser will review and evaluate all information and documentation presented at the hearing. A “hearing result letter” with the appraiser’s final determination of value will be mailed to the property owner. If not satisfied with the appraiser’s final determination of value, the property owner may further appeal to the Kansas Board of Tax Appeals.
The personal property "Notice of Value" is sent to the property owner by May 1 each year.
Tax dollars are used by local government to provide funding for roads, parks, fire protection, police protection, public school districts, health and other services.