Payment Under Protest and Informal Appeal

Property owners who believe their tax bill was calculated incorrectly or the property value used by the appraiser is not correct should file a Payment Under Protest (PUP). However, if the thought is, “My taxes are just too high”, a PUP may not help. As referenced on page 2 of the County Appraiser’s cover letter, taxing jurisdictions hold public hearings in the summer to receive ideas from property owners regarding budgets and the cost to provide public service.

For more information about PUP and PUP forms, visit Treasury, Taxation and Vehicles.

Level I: Payment Under Protest Hearing

Payment Under Protest hearing options:

In-Person: In-person hearings are held in the County Sunset Drive Office Building, 11811 S. Sunset Drive, Olathe, KS. Property owners meet with an appraiser for approximately 20 minutes to discuss their property characteristics and fair market value.

Telephone: Property owners may choose to have a telephone hearing where they have a conversation with an appraiser to discuss their property characteristics and fair market value.

Hearing Based on Evidence (HBE): Residential property owners may choose the Hearing Based on Evidence only appeal option, thereby waiving the right to an In-Person hearing and the appeal application must be accompanied by supporting evidence.

In the fall

The PUP document must be completed and submitted to the County office of Treasury and Financial Management when the payment is made.

The Appraiser's Office will contact property owners with a date and time concerning their hearing and to discuss the valuation of their property only.

Property owners who have not had a meeting with the County Appraiser on the valuation of their property for the same tax year may file a PUP.

Please carefully read and follow the instructions precisely to ensure a successful appeal.

Note:

Complete the PUP form and file a copy with the County Treasury and Financial Management Office between November 1 and December 20 with your payment.

 

If at least one-half (1/2) of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31.

 

If taxes are paid after these deadlines, any protest of the taxes must be filed at the time the taxes are paid.

Once the PUP is processed and approved by the County Treasury it is forward to the County Appraiser for processing. When the PUP has been processed and scheduled a confirmation letter stating the date and time of hearing will be mailed to the appellant at least 10 days before the hearing date.

The PUP hearing with an appraiser is just like the informal appeals that are held in the spring. Please follow the same general guidelines for preparing for this hearing.

PUP Based on Illegal Tax Levy

If a PUP is filed on the basis of an illegal tax levy (K.S.A. 79-2005), an appendix must be completed and attached to the PUP form.

PUP forms are mailed by the County Treasurer to BOTA. No informal hearing will be held with the Appraiser in the case of illegal tax levy protests. Note: See pages 6-7 (How to Prepare for a Real Property Appeal) regarding what evidence to bring for a commercial or residential appeal hearing.

If you are successful in your appeal and your paid taxes are reduced, a refund will be issued upon the Treasurer receiving a correction from the County Appraiser's Office. If there is still a second half balance due, that amount will be reduced and no refund will be made.