Johnson County, KS – 2025 Property Tax Valuations

By Donald Swartz, President

If you look at the stories we typically tell, we’re trying to educate people about the work that we do… property tax valuations. We also try to share a glimpse into the lives of the team that we’ve built to support you. And sometimes it’s important to give you a deeper dive into the complexities of how property tax valuation works in various locations. In this story, I wanted to share how things work in Johnson County for 2025.

Johnson County, KS recently mailed out the 2025 decisions for those taxpayers who filed an appeal on their valuations. There are several considerations a taxpayer should be aware of in the review of the property tax valuations which are unique to Kansas and not available in other states.

Residential appeals

If a taxpayer filed an appeal and received a decision that warrants a further appeal, there are two options available.

1. Filing an appeal to the Small Claims Division of the Board of Tax Appeals. This must be filed within 30 days of the “Mailing Date” listed on the decision letter.  Legal counsel is not necessary, and the taxpayer can represent themselves in matters before the Small Claims Division. It is helpful to have comparable sales available or a recent appraisal of the property to share with the Board if it is helpful to your case. A hearing date will be scheduled within 60 days of the date the appeal is received by the Small Claims Division.
2. Filing a Supplemental Informal Appeal. If a taxpayer believes the result from the hearing officer at the initial level of appeal is not acceptable, the taxpayer also has this option. When choosing to file a Supplemental Informal Appeal, the taxpayer must engage a 3^rd party, Independent Kansas Certified General Appraiser or a Kansas Certified Residential Real Property Appraiser to determine the value of the property as of January 1, 2025. This appraisal must be submitted to the county assessor’s office within 60 days of the “Mailing Date” listed on the decision letter. If the appraisal is submitted timely, the county has 15 days to review the appraisal. At that time, the county must either accept the appraisal submitted or indicate to the taxpayer they will be engaging a 3^rd party independent appraisal. Our previous experience on this type of appeal has been very effective as there is no discussion or hearing, simply a review of the appraisal submitted.

Commercial Appeals

If the taxpayer does not believe the earlier decision on the informal appeal was correct, the taxpayer may file with the Small Claims Division of the Board of Tax Appeals (value must be under $3,000,000). A taxpayer does not need legal counsel at this level and hearings are held locally in the Johnson County area and not in Topeka.

If the property valuation is over $3,000,000, the taxpayer must file with the Regular Division of the Board of Tax Appeals. This is a more formal process, usually involving legal counsel and expert witnesses to support the appeal. Unlike the Small Claims Division (which as indicated earlier, schedules a hearing within 60 days of receipt of the appeal), hearings may be scheduled several months from the time the appeal is received. It is very possible a 2025 appeal to the Regular Division of the Board of Tax Appeals may not be heard until 2026.

Another opportunity exists for taxpayers in the State of Kansas. If no appeal was filed when the valuation notice was initially issued, the taxpayer has the right to pay the taxes under protest. This allows the property owner to go through the process as though an appeal was filed in the Spring of 2025. The taxpayer may pay the 1^st half OR 2^nd half taxes under protest, but does not have to do both. Additionally, if the taxpayer chooses to pay the entire amount of the tax at one time, the payment under property form must accompany the single payment.

Confusing??? You bet – please let us know if we can be of assistance for your Kansas needs. We will make sure you are aware of all options available to you in your pursuit of a correct property tax valuation.