EQUALIZATION APPEALS IN COUNTIES WITH LOCAL HEARING OFFICER PANELS (Pursuant to K.S.A. Chapter 79, Article 14 or 16) Taxpayer receives valuation notice, appeals to County Appraiser1 Informal Hearing with County Appraiser's Office2
YES
Is it single-family residential property?3
NO Is it agricultural use property?3
YES
NO
Is the county's value less than $2,000,000?3 YES
NO
LOCAL HEARING OFFICER PANEL SINGLE FAMILY RESIDENTIAL
COURT OF TAX APPEALS SMALL CLAIMS AND EXPEDITED HEARINGS DIVISION4
ALL OTHERS
LOCAL HEARING OFFICER PANEL
TAXPAYER CHOOSES:
COURT OF TAX APPEALS REGULAR DIVISION
PETITION FOR RECONSIDERATION5 KANSAS COURT OF APPEALS6
1 2
Appeal must be filed with County Appraiser within 30 days [K.S.A. 79-1448] Appeal from Informal Hearing results must be filed within 18 days [K.S.A. 79-1606] 3 Small Claims & Expedited Hearings Division jurisdiction is limited and hearings are held in county where property is located or an adjacent county [K.S.A. 74-2433f] 4 Appeal from Small Claims & Expedited Hearings Division to COTA must be filed within 30 days [K.S.A. 74-2438] 5 Petition for reconsideration must be filed with COTA within 15 days [K.S.A. 74-2426, 77-529 and 77601 et seq.] 6 Judicial Review of COTA decision must be filed with the Kansas Court of Appeals within 30 days [K.S.A. 77-601 et seq. and 74-2426]
(Revised 6/08)