Property owners have 30 days to appeal to the next level if they are not satisfied with their Informal hearing result.

Owners of single-family residences, who wish to pursue their appeal, must go through the Small Claims Division.

In an intermediate appeal, property owners must go through the Small Claims Division to meet with a hearing officer hired by the state (less formal than the Regular Division of BOTA appeals). In either case, the time, date and location will be mailed by the state. Hearings may be held in the county where the property is located or in an adjacent county.

As with an informal hearing, remember to either provide ahead or bring copies of any evidence relevant to the appeal. The small claims officer cannot return items to either party. The role of the hearing officer is to listen to information (and ask questions) presented by property owners and an appraiser during a 20-30-minute hearing. A decision will be mailed to property owners by the State of Kansas within 30 days of the hearing. Along with the hearing results, information on how to pursue your appeal to the third level will be provided. Property owners have 30 days to file the next appeal.

Owners of commercial property, value at less than $3 million, may choose to go to Small Claims or the regular division of BOTA.

Property valued at more than $3 million is handled by the regular division of BOTA.

All agricultural property is handled by the regular division of BOTA.