December 06, 2025
PAYMENT UNDER PROTEST APPEAL GUIDE
In Kansas, taxpayers have two opportunities to appeal the value of their properties – in the Spring when the valuation notice arrives, or in December when the first half tax payment is due.
Note: A taxpayer may not appeal in December if they already appealed earlier in the year when the valuation notice arrived.
If an appeal is filed at the time of paying taxes, it is called a Payment Under Protest.
At this time, everyone should have received their property tax bills in the mail. The first half payment is due on or before December 20, 2025
Payment Under Protest Details:
Complete the Payment Under Protest (PUP) form from your county and file a copy with the County Treasurer between November 1 and December 20 with your payment.
If at least one-half of the taxes are paid by an escrow agent, a protest of the taxes must be filed no later than the following January 31.
If taxes are paid after these deadlines, any protest of the taxes must be filed at the time the taxes are paid.
Once the Payment Under Protest is processed and approved by the County Treasurer, it is forwarded to the County Appraiser for processing.
When the Payment Under Protest has been processed and scheduled, a confirmation letter stating the date and time of the hearing will be mailed to the appellant.
The Payment Under Protest hearing with an appraiser is just like the informal appeals that are held in the spring.
Follow the same general guidelines for preparing for this hearing.
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