Kansas Property Tax Appeals: Payment Under Protest

By Charles Young, Manager at Swartz and Associates

Kansas property owners have several opportunities to challenge the valuation of their property if they believe their assessment is inaccurate.

The first opportunity occurs when counties issue annual valuation notices, typically between February and March. Property owners may file an appeal with the county appraiser during this initial appeal period to contest the assessed value of their property.

Payment Under Protest

If you do not file an appeal during the spring valuation notice period, Kansas law provides another option through a Payment Under Protest (PUP) filing. A PUP allows property owners to dispute their property’s valuation when paying their tax bill.

To file a Payment Under Protest, property owners must submit the required protest form to the county treasurer at the time property taxes are paid.

The protest may be filed with either:

• The first half tax payment, due December 20, or
• The second half tax payment, due May 10 of the following year

PUP forms are available through your county’s website. Once filed, the protest initiates a review process with the county to determine whether the property’s assessed value should be adjusted.

For property owners who miss the initial spring appeal deadline, a Payment Under Protest filing can provide an important second opportunity to seek property tax relief.

Swartz + Associates, Inc. (SAI) is a full service property tax firm specializing in the review, analysis and appeals of real and business personal property tax valuations. If you need help with your property taxes, give us a call!