Public Utility Property Tax Calendar
- Jan. 1 - The valuation date (K.S.A.
- March 20 - Filing deadline (K.S.A.
- Filing Extensions - Extension requests are permitted in accordance with K.S.A. 79-5a14.
- Informal Valuation Appeal Conference
- Must be requested in writing, stating objections, within 15
days of the mailing date of the "notice of value indicators".
A "notice of value indicators" can be mailed between
March 21 and May 15. The mailing of an amended "notice of
value indicators" follows all informal conferences and restarts
the clock on appeals to the Kansas Board of Tax Appeals (BOTA).
All informal valuation conferences must be completed before June
1. Failure to request an informal valuation conference does not
preclude an appeal under K.S.A. 74-2438 (BOTA).
- Appeal Valuation to Kansas Board of Tax Appeals (BOTA) - Must be requested within 30 days of the mailing
date of the "notice of value indicators".
- June 1 - Certification of the assessed
valuations determined by the department is sent to County Clerks.
The division can affect no change in value after certification
without action of the State Board of Tax Appeals.
- Dec. 15 or before - The county
treasurer mails tax statements to the taxpayers, which indicate
the tax due, and other information required by statute (K.S.A.
- Dec. 20 or before - Full or first
half taxes must be paid to the county treasurer in order to avoid
penalties. If the first half taxes are not paid by Dec. 20,
the full amount becomes immediately due and payable and late payment
interest will begin to accrue.
- May 10 of the next year - The second
half taxes must be paid to the county treasurer in order to
penalty (K.S.A. 79-2004a).