Level III: State Level Regular Division Appeal after a Small Claims Appeal
Regular Division of the State Board of Tax Appeals (BOTA)
The Regular Division of BOTA holds hearings where property owners can present their case about property values.
Hearing Notice
• Property owners will receive a mailed notice with the date, time, and location of the hearing.
• At this stage of the appeal process, many property owners choose to be represented by an attorney.
Evidence Submission
• All evidence must be submitted to the County Appraiser at least 10 days before the hearing.
Board Members
• Members of the State Board of Tax Appeals are appointed by the Governor of Kansas.
• They are independent from the county and the appraiser.
• One or more board members will attend your hearing.
Hearing Process
• All parties and witnesses are sworn in or give an oath of affirmation.
• Proceedings are recorded by a court reporter or through audio taping.
• The County Appraiser presents first.
• Property owners then have time to ask questions and present their case.
• Board members may ask questions of either party.
Results
• The state will mail hearing results to property owners within 30–60 days.
• If BOTA orders a change in value:
• The County Appraiser’s Office updates the records and notifies the County Treasurer.
• If the change results in a tax refund, the Treasury and Financial Management Office will issue it.