Background:
In Kansas, Valuation Notices are based on what was “there” and “existed” on January 1st of each year. Notices are mailed out on March 1st and must be appealed by the April 1 deadline of any given tax year. As soon as our clients receive their notices, they provide them to our office for review and the Appeal Process begins as outlined below.
1st Level – Informal Hearing and Payment Under Protest:
Lotus PTC orders and reviews all County Appraiser data and conducts a comparable analysis between our data and that of the County Appraiser. If necessary, physically inspect the property to determine quality, condition, and functionality. If any discrepancies are found (i.e. errors in description/quantity/measurement; the utilization of incorrect sales or improper income models), Lotus PTC files an appeal on your behalf prior to the April 1 deadline. If this first opportunity to appeal was missed, we can file an appeal on either December 20 or May 10 as a Payment Under Protest (PUP). We prepare all the documentation necessary to support those claims.
Once the County Appraiser’s office receives the appeal, an informal hearing or a PUP hearing is scheduled with a Lotus PTC consultant. Kansas law states that the “burden of proof” lies with the County, which means the County must substantiate and provide all data/information that was used to establish the value that their office placed on the property in question. Lotus PTC presents data at the informal hearing or PUP hearing which supports the lower value we have established for your property.
The County Appraiser’s Office notifies Lotus PTC in writing regarding a revised (lowered) value for your property based on the documentation provided by Lotus PTC.
2nd Level – Small Claims Hearing:
Should the County Appraiser refuse to lower the property value, Lotus PTC advances the claim in writing on the taxpayer’s behalf to the Small Claims Division of the State Board of Tax Appeals in Topeka, Kansas, if the value is less than $3 million. Hearings are conducted by hearing officers, who are employed by the Board on a contract basis. All hearings are done over the phone. Hearing officers will hear from both sides any testimony and may receive any other evidence deemed necessary or desirable for a just determination of the case. In 30 days, the State will notify each party of their decision. If the property value is over $3 million, then the appeal has to be brought in front of the Board of Tax Appeals (Level 3).
3rd Level – Board of Tax Appeal:
Should the Small Claims Division decide against a reduction in value and Lotus PTC finds the decision unacceptable, an appeal can be filed to the State Board of Tax Appeals. At this appeal level, the appeal can be handled by our consultants or our attorney. The County Appraiser’s office will generally have their staff attorney represent the County at this level. The State will set a date when both parties will present their evidence in front of 3 state-appointed judges.
4th & 5th Level – District Court or Kansas Supreme Court:
Most appeals are settled during the first three (3) appeal levels. However, Lotus PTC will have our attorney handle the case at either the District Court or the Kansas Supreme Court for cases.