Appeals

How to appeal your value

Hearings

There are two opportunities to appeal each year, the Informal Equalization process or the Payment Under Protest process.

The Equalization process begins as an appeal from the Value Notice. If you wish to appeal the appraised value or classification of your real property, return the completed appeal form, which can be found on the back of the valuation notice to the appraiser's office within 30 days of the mailing date of the valuation notice to schedule an informal meeting. After the receiving the appeal form the appraiser's office will send confirmation of the date and time of the informal meeting. These hearings may be done over the phone if necessary.

The second option, payment under protest, requires completion of a Payment Under Protest form that must be filed with the payment of tax that is being protested to the county Treasurer; unless your taxes are paid by a mortgage company in which case you must file the payment-under-protest form by January 31 immediately following the taxes due in December of the prior year.

Preparing For An Informal Hearing  

At any informal hearing the taxpayer will have the opportunity to present documentation to the appraiser supporting the value the property owner considers correct. Types of documentation that can help support a property owner's estimate of value are:

• Documents showing a recent sale of the property
• Recent sales of comparable properties
• Recent fee appraisal of the property or pictures of the property showing any damage of problems that might not have been observed by the appraiser

There may be situations that the appraiser will want to inspect the property to make sure they understand what the property owner has presented.

Equalization Informal Decision

Anyone wishing to appeal an informal decision from the county appraiser can file an appeal with the Small Claims Division of the State Board of Tax Appeals (BOTA). Appeals must first be made to the Small Claims Division. The only properties that can be appealed directly to BOTA are:

• Agricultural
• Property with an appraised value over $2,000,000

If the property owner or the county appraiser is dissatisfied with the Small Claims decision, an appeal can be made to BOTA. The Small Claims and BOTA may be in Cowley County or in an adjacent county as set by BOTA. For Small Claims you may request a phone hearing.

Payment Under Protest

If you do not appeal the valuation notice, you can still protest the appraised value or classification of your property when you pay all or half of your taxes, or by January 31 if your taxes are paid out of an escrow account or by a tax service. By law, you cannot appeal both your valuation notice and then protest when you pay your taxes for the same property in the same year.

Payment under protest forms are available at the treasurer's office. The protest should state the grounds for the protest, including the portion of the assessment protested and any portion admitted to be valid. Once the taxes are paid under protest, the county treasurer will make a copy of the form and send it to the county appraiser. Any supporting documentation can be filed with the protest form at the treasurer's office and it will be forwarded to the appraiser with the protest form.

Upon receiving the payment under protest form the appraiser will schedule an appointment and notify the tax payer by mail with a time for the  informal hearing or conduct the hearing over the phone. It is important to remember that at the informal hearing the appraiser is only concerned with the value of the property and not the amount of taxes.

Property Owner Representation

If the property owner is going to be represented by someone else at the information meeting, the property owner must complete and file a Declaration of Representative form with the appraiser's office prior to the date of the meeting. This may be requested at the same time as the appeal form. Within a few days after the informal meeting, you will receive a decision in the mail from the County Appraiser's Office.

PERSONAL PROPERTY

Appealing the Appraised Value of Personal Property

If you wish to appeal the appraised value of your personal property, contact the appraiser's office within 15 days of receiving the valuation notice which is typically mailed around May 1. If the property owner is going to be represented by someone at the information meeting, the property owner must complete and file a Declaration of Representative form with the appraiser's office prior to the date of the meeting.

Preparing For An Informal Hearing

At any informal hearing the taxpayer will have the opportunity to present documentation to the appraiser supporting the value the property owner considers correct. Types of documentation that can help support a property owner's estimate of value are documents showing any damage of problems that might not have been noticed by the appraiser. Business machinery and equipment are not valued based upon market value. Any appeal on this type of property is based upon items such as cost, date of purchase, and if new or used at time of purchase.

Payment Under Protest

If you do not appeal the valuation notice, you can still protest the appraised value of your property when you pay all or one half of your taxes. By law, you cannot appeal both your valuation notice and then protest when you pay your taxes for the same property in the same year.

Payment under protest forms are available at the treasurer's office. The protest should state the grounds for the protest, including the portion of the assessment protested and any portion admitted to be valid. Once the taxes are paid under protest, the county treasurer will make a copy of the form and sends it to the county appraiser. Any supporting documentation can be filed with the protest form at the treasurer's office and it will be forwarded to the appraiser with the protest form.

It is important to remember that at the informal hearing the appraiser is only looking at the value of the property and not at the amount of taxes.