Free INSTRUCTIONS FOR FILING AN EQUALIZATION APPEAL - Kansas

INSTRUCTIONS FOR FILING AN EQUALIZATION APPEAL (In Counties without Hearing Officer Panels)
If you disagree with the results of your meeting with the County Appraiser, you have 30 days from the mailing date of this notification within which to file an appeal, with either the regular division or the small claims and expedited hearings division (referred to as "small claims") of the Court of Tax Appeals. Effective July 1, 2000, all single-family residential property appeals are required to be filed with the Small Claims Division, unless the property is devoted to agricultural use. See below. YOU MUST FILE WITH THE COUNTY CLERK & THE COUNTY APPRAISER A COPY OF ANY APPEAL YOU FILE WITH THE STATE COURT OF TAX APPEALS.

Your appeal to the State Court of Tax Appeals must include the following:
a. This original notification of results form completed at the bottom of both sides. b. A copy of an Entry of Appearance or current Declaration of Representative form, if you are to be represented by an attorney or other individual. c. The applicable filing fee (s) required by K.A.R. 94-2-21. Checks or money orders should be made payable to the Court of Tax Appeals. For information regarding filing fees with the State Court of Tax Appeals, visit www.kansas.gov/cota or contact the Court at (785) 296-2388. The county appraiser's office also has fee schedules available. If the above documentation is not received by the State Court of Tax Appeals within the required time frame, your appeal will be dismissed. The State Court of Tax Appeals will notify you and the county of the date and time for hearing of this appeal. IF YOU APPEAL TO EITHER THE SMALL CLAIMS DIVISION OR REGULAR DIVISION OF THE STATE COURT OF TAX APPEALS, SUBMIT ALL REQUIRED DOCUMENTATION TO:

STATE COURT OF TAX APPEALS DOCKING STATE OFFICE BUILDING 915 SW Harrison, Ste 451 TOPEKA, KS 66612-1505 Tele. (785) 296-2388 Fax No. (785) 296-6690
Please check the correct appeal level either Small Claims or Regular Division:

___SMALL CLAIMS DIVISION-Effective July 1, 2000, owners of single-family residential property must file with the Small Claims Division. Small Claims cases are heard by one hearing officer and your hearing will be held in the county where the property is located, or in an adjacent county. If you are not satisfied with the decision of the Small Claims hearing officer, you may appeal that decision to the Regular Division of the Court of Tax Appeals. ___Check here if you prefer to have your Small Claims appeal by telephone
Owners of other types of property that meet certain statutory requirements may choose to file with the Small Claims Division. You may elect to file your appeal with the Small Claims Division ONLY if the property is valued by the county at less than $2,000,000 and is not classified as agricultural use. The Small Claims Division does not have the statutory authority to hear appeals on property devoted to agricultural use.

___REGULAR DIVISION OF THE COURT OF TAX APPEALS-If you file with the regular division, your appeal may then be heard in your geographical area or it may be heard in the Court's hearing rooms in Topeka. One or more of the three judges of the Court will hear your appeal. You must file with the Regular Division of the Court of Tax Appeals if: 1. The property which is the subject of this appeal is classified as "agricultural use" property; or 2. The property that is the subject of this appeal is not single-family residential property and is valued by the county at $2,000,000 or more.
Rev (3/07)

Rev (3/07)