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The State Court of Tax Appeals (COTA) has the authority to abate any penalty imposed under this section and order the refund of the abated penalty. In order to appeal a penalty the taxpayer should obtain the proper form from the County Appraiser's Office, complete the form, and submit it to the county. The county would then submit the form to the COTA for consideration. Either party may request that COTA rehear or reconsider its decision if such request is made within 15 days from the date of the COTA decision.You may print a copy of the form by going to www.accesskansas.org/bota and then choose Applications/Instructions/Flow Charts and look for Tax Grievances (TG) Appeals.
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Real Estate Property values are available online or you may call (785) 628-9400 for assistance.
Use one of two ways to challenge the value of your property: you may appeal the "notice of value" of your property by contacting the County Appraiser's Office by phone or in writing within 30 days from the date of notice for real property and May 15th for personal property, or you may fill out a "payment under protest" form with the County Treasurer at the time you pay your taxes. If you paid all your taxes prior to December 20th then the protest can be made no later than December 20th (unless an escrow or tax service agent pays your property taxes, then no later than January 31st). You cannot appeal using both methods for the same property in the same tax year. So, if you start to appeal your "notice of appeal", be sure that you follow through with the appeal. You will not be allowed to "pay under protest" later. If you are not satisfied with the results of your appeal at the county level, you may take your case to the Kansas Board of Tax Appeals. For more information on appeals, please see the Appeals section of our web page or contact the Appraiser's Office.
(1) Looking at your notice of value, find the assessed value. (2) Multiply the assessed value by your mill levy and then divide by 1,000 to estimate the property tax you owe. You can find your mill levy on last year's tax statement or contact the County Clerk.
If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property. KSA 79-303
The County Appraiser may extend the March 15th deadline if the taxpayer submits a request in writing, stating just and adequate reasons for the extension, and is received by the County Appraiser on or before the March 15th due date, April 1st for oil and gas rendition. KSA 79-306
Date Rendition Filed PenaltyFiled on March 16 - April 15 5%Filed on April 16 - May 15 10%Filed on May 16 - June 15 15%Filed on June 16 - July 15 20%Filed on or after July 16 until March 15 of following year 25%Failure to file full and complete statement within one year 50%Fail to file, omitted or under-reported for more than one year 50%
The County Appraiser has the duty of listing and appraising all tangible personal property in the county that is owned by, held, or in the possession of a business. If a taxpayer fails or refuses to file a rendition or, if the rendition filed does not truly represent all the property, the County Appraiser has the duty to investigate, identify, list and value such property in an effort to achieve uniformity and equality (K.S.A. 79-1411(b) and K.S.A. 79-1461). Kansas Statutes
(2) Motor vehicles operating over 12,000 pounds, or non-highway motor vehicles, are appraised at market value. The market value is generally obtained using valuation publications prescribed by the state.
(3) Automobiles owned and leased for a period of time not exceeding 28 days by a car rental company have an excise rental tax imposed in lieu of property tax (K.S.A. 79-5117).
(4) Motor vehicles used by, for hire motor carriers over the road to transport persons or property are state-assessed. Contact the Motor Carrier Section of the Kansas Division of Property Valuation for more information regarding property taxes on state assessed motor vehicles at (785) 296-2365. Kansas Statutes
The Appraiser's Office is allowed to prorate the vessel valuation per the date of sale or acquisition, between January 1 and September 1. After September 1st only the sold vessel can be prorated. If a vessel is sold within the first half of January, the full year valuation will go to the purchaser. The owner for the majority of the transaction month will have that month added to his prorated valuation Effective July 1, 2007, due to HB 2044 amending KSA 79-306e), to have the vessel prorated the property owner must notify the Appraiser's Office on or before December 20th of the year of such acquisition or sale. If a property owner sold a watercraft, in order to prorate the tax value, the County Appraiser will need to receive a bill of sale. The legislation defines the vessel as "any watercraft designed to be propelled by machinery, oars, paddles or wind action upon a sail for navigation on the water." As the bill reads, the trailer will not be prorated. It is only the boat and the motor.