Completing the Appeals Process
The Regular Division of the State Board of Tax Appeals will send you information on the date, time, and location of your hearing. All evidence you plan to use must be submitted to the county appraiser 20 days in advance of the hearing. If commercial property is leased, the owner must provide income / expense information (up to three years) or the county’s value is presumed to be correct. Also plan to bring three copies of your evidence to the hearing. The board will keep this information on file.
Appeal Proceedings
Members of the State Board of Tax Appeals are appointed by the governor of the State of Kansas and are independent of the appraiser and the county. One or more board members will attend your hearing. All parties and witnesses are sworn in or given an oath of affirmation. The proceedings include a court reporter or audio taping.
The appraiser presents first, followed by the taxpayer’s presentation. Next the board asks questions. Usually 30 minutes are allotted for the hearing, but the board can and does extend that time limit.
In most cases, results of the hearing will be mailed to you by the state within 30-45 days. The county appraiser’s office enters any change in value ordered by the board and notifies the county treasurer. If there is a reduction in valuation that results in a tax refund, it will be issued by the county treasurer’s office.
For Additional Information
Please contact the Pratt County appraiser’s office for additional assistance on appeal hearings.