Kansas law provides property owners a second opportunity to appeal real estate and personal property valuations for property tax purposes. Taxes for the current year are due on or before December 20. The taxpayer has the option of paying all of the taxes or paying half  by the December 20 date and the remaining half by May 20, 2010. If a taxpayer did not appeal in March as a part of an Equalization Appeal, the taxpayer can still appeal a property's valuation by protesting the payment of the taxes. This requires the filing of a special form. If payment is made on December 20, the form must be filed at the time of payment. If payment is made prior to December 20, the form can either be filed with the payment or by December 20.

The Stinson Morrison Hecker Property Tax Issues and Valuation Appeals Group has the necessary experience and qualifications to handle Payments Under Protest. Please contact any of the attorneys in the Property Tax Issues and Valuation Appeals Group for more information.

For additional information on this e-Alert, contact Michael O'Flaherty at 816.691.2418.