Kansas Statutes Annotated

K.S.A. § 79-1448 (2026)

Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels

✓ current as of May 2026

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79-1448. Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels. Any taxpayer may complain or appeal to the county appraiser from the classification or appraisal of the taxpayer's property by giving notice to the county appraiser within 30 days subsequent to the date of mailing of the valuation notice required by K.S.A. 79-1460, and amendments thereto, for real property, and on or before May 15 for personal property. The county appraiser or the appraiser's designee shall arrange to hold an informal meeting with the aggrieved taxpayer with reference to the property in question. At such meeting it shall be the duty of the county appraiser or the county appraiser's designee to initiate production of evidence to substantiate the valuation of such property, including, a summary of the reasons that the valuation of the property has been increased over the previous year, any assumptions used by the county appraiser to determine the value of the property and a description of the individual property characteristics, property specific valuation records and conclusions. The taxpayer shall be provided with the opportunity to review the data sheets applicable to the valuation approach utilized for the subject property. The county appraiser shall take into account any evidence provided by the taxpayer which relates to the amount of deferred maintenance and depreciation for the property. In any appeal from the appraisal of leased commercial and industrial property, the county or district appraiser's appraised value shall be presumed to be valid and correct and may only be rebutted by a preponderance of the evidence, unless the property owner furnishes the county or district appraiser a complete income and expense statement for the property for the three years next preceding the year of appeal within 30 calendar days following the informal meeting. In any appeal from the reclassification of property that was classified as land devoted to agricultural use for the preceding year, the taxpayer's classification of the property as land devoted to agricultural use shall be presumed to be valid and correct if the taxpayer provides an executed lease agreement or other documentation demonstrating a commitment to use the property for agricultural use, if no other actual use is evident. The county appraiser may extend the time in which the taxpayer may informally appeal from the classification or appraisal of the taxpayer's property for just and adequate reasons. Except as provided in K.S.A. 79-1404, and amendments thereto, no informal meeting regarding real property shall be scheduled to take place after May 15, nor shall a final determination be given by the appraiser after May 20. Any final determination shall be accompanied by a written explanation of the reasoning upon which such determination is based when such determination is not in favor of the taxpayer. The county appraiser shall not increase the appraised valuation of the property as a result of the informal meeting. Any taxpayer who is aggrieved by the final determination of the county appraiser may appeal to the hearing officer or panel appointed pursuant to K.S.A. 79-1611, and amendments thereto, and such hearing officer, or panel, for just cause shown and recorded, is authorized to change the classification or valuation of specific tracts or individual items of real or personal property in the same manner provided for in K.S.A. 79-1606, and amendments thereto. In lieu of appealing to a hearing officer or panel appointed pursuant to K.S.A. 79-1611, and amendments thereto, any taxpayer aggrieved by the final determination of the county appraiser, except with regard to land devoted to agricultural use, wherein the value of the property, is less than $3,000,000, as reflected on the valuation notice, or the property constitutes single family residential property, may appeal to the small claims and expedited hearings division of the state board of tax appeals within the time period prescribed by K.S.A. 79-1606, and amendments thereto. Any taxpayer who is aggrieved by the final determination of a hearing officer or panel may appeal to the state board of tax appeals as provided in K.S.A. 79-1609, and amendments thereto. An informal meeting with the county appraiser or the appraiser's designee shall be a condition precedent to an appeal to the county or district hearing panel.

History: L. 1969, ch. 433, § 13; L. 1982, ch. 391, § 34; L. 1988, ch. 377, § 1; L. 1989, ch. 293, § 1; L. 1990, ch. 90, § 4; L. 1991, ch. 279, § 4; L. 1992, ch. 282, § 3; L. 1997, ch. 126, § 43; L. 1998, ch. 146, § 9; L. 1999, ch. 123, § 3; L. 2000, ch. 139, § 5; L. 2008, ch. 109, § 88; L. 2013, ch. 87, § 13; L. 2014, ch. 141, § 10; L. 2016, ch. 112, § 13; L. 2021, ch. 58, § 8; July 1.

Notes of Decisions

Cited in 10 cases (2 in the last 5 years), 1995–2022 · leading case: In Re the Protests of Oakhill Land Co., 269 P.3d 876 (Kan. Ct. App. 2012).

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In Re the Protests of Oakhill Land Co., 269 P.3d 876 (Kan. Ct. App. 2012). “See K.S.A. 2010 Supp. 79-1448. While the taxpayer still retains a separate ability to appeal the classification and valuation by paying the tax under protest, the taxpayer must first pay the tax to use that process.”

Bd. of Leavenworth Cnty. Comm'rs v. McGraw Fertilizer Serv., Inc., 933 P.2d 698 (Kan. 1997). “McGraw disputed the amount of additional tax assessed and filed an Equalization Appeal of Property Value pursuant to K.S.A. 79-1448 with BOTA. BOTA converted the equalization of tax appeal to a protest of payment of tax action pursuant to K.”

Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). “For example, the listing of property during the first quarter of a tax year and the availability of appeals as to valuation is allowed by K.S.A. 79-1448 “within 30 days subsequent to the date of mailing of the valuation notice required by K.”

Kennedy v. Bd. of Shawnee Cnty. Comm'rs, 958 P.2d 637 (Kan. 1998). “Although Kennedy had not requested or received an extension of the May 20 statutory deadline, K.S.A. 1993 Supp. 79-1448, he directed a memorandum to be prepared and circulated on May 21, informing his staff that the deadline for completing informal decisions on taxpayer appeals…”

Kansans for Fair Taxation, Inc. v. Miller, 889 P.2d 154 (Kan. Ct. App. 1995). “The Commission was not acting under authority to hear an appeal (see K.S.A. 1993 Supp. 79-1448; K.S.A. 1993 Supp.”

Cimarex Energy Co. v. Seward Cnty. Bd. of Cnty. Commissioners, 164 P.3d 833 (Kan. Ct. App. 2007). “Facts This case arose out of a K.S.A. 79-1448 equalization proceeding which Cimarex brought before BOTA concerning the valuation of one of its oil producing properties and five of its gas producing properties in Seward County, Kansas, for the 2002 tax year.”

In re the Tax Protests & Grievances of Curtis Mach. Co., 985 P.2d 725 (Kan. Ct. App. 1999). “K.S.A. 79-1448 provides that “[a]ny taxpayer may complain or appeal to the county appraiser from the classification or appraisal of the taxpayer’s property by giving notice to the county appraiser within 30 days subsequent to the date of mailing of the valuation notice .”

Dodge City Coop. Exch. v. Bd. of Gray Cnty. Comm'rs (Kan. Ct. App. 2022). · cites it 2× “K.S.A. 79-1448. If this meeting does not resolve the dispute, the taxpayer may appeal the assessment to a hearing officer or panel and then to the Board of Tax Appeals.”

Unified Gov't of Wyandotte Co./KCK v. Abdullah (Kan. Ct. App. 2022). “See K.S.A. 79-1448. The claim, even if true, misses the mark as a challenge to the sale.”

In Re Farmland Indus., Inc., 336 B.R. 415 (Bankr. W.D. Mo. 2005). “These values were not contested pursuant to an equalization appeal under K.S.A. § 79-1448. 3. The taxes based on the values assessed were paid in full without a protest under K.”

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