Johnson County, Kansas
Johnson County property tax appeals
Kansas taxes a home on a fixed slice of what the Johnson County Appraiser says it is worth. When that number runs high, so does every tax bill until someone corrects it. Enter an address to see the county’s value against its own recorded sales and its neighbors’ certified values, free.
- County-recorded sales
- $99 flat, one property
- You file it
Try 7920 Juniper Dr, 7934 Juniper Dr, 8021 Roe Ave
Appeal windows — tax year 2026
opens November 1, 2026
Payment under protest for 2026 opens in 38 days
File a protest with the County Treasurer when paying the tax: at the time of payment, by December 20 if the tax was paid in full before then, by January 31 of the following year if a mortgage or escrow agent pays, or by May 10 with a second-half or late payment. Deadline: December 20, 2026 if you pay the tax yourself, January 31, 2027 if a mortgage or escrow agent pays, or May 10, 2027 with a second-half or late payment. Filed with the Johnson County Treasurer.
- Valuation-notice appeal (informal meeting) (K.S.A. 79-1448; K.S.A. 79-1460)closed March 31, 2026
- Payment under protest (K.S.A. 79-2005)opens November 1, 2026
A property owner may use the valuation-notice appeal OR payment under protest for a given tax year, not both. Whichever is filed first closes the other for that property and year.
2026 value: what the property was worth on January 1, 2026
Kansas appraises every parcel every year at its fair market value as of January 1 (K.S.A. 79-1455). The 2026 notice is a fresh determination, so evidence for a 2026 appeal should show what the property would have sold for on January 1, 2026 — sales in the year or two before that date carry the most weight.
The county math
How the assessment works
| Class | Assessment ratio | On a $300,000 property |
|---|---|---|
| Residential (class 1) | 11.5% | $34,500 assessed |
| Agricultural land (class 2, use value) | 30% | $90,000 assessed |
| Commercial and industrial (class 6) | 25% | $75,000 assessed |
Ratios are fixed by Kan. Const. art. 11, § 1(a); K.S.A. 79-1439(b). Taxing districts — state, county, city, school, library and the rest — then apply their mill levies to the assessed value. Across the county’s cities those levies average roughly 116 mills, so every $10,000 of over-appraisal on a home costs about $133 a year.
Filing
The appeal path, in order
- 1
Pick one of two paths. Request an informal meeting with the County Appraiser within 30 days of the date the notice of appraised value was mailed. Notices are mailed on or before March 1. File a protest with the County Treasurer when paying the tax: at the time of payment, by December 20 if the tax was paid in full before then, by January 31 of the following year if a mortgage or escrow agent pays, or by May 10 with a second-half or late payment. A property owner may use the valuation-notice appeal OR payment under protest for a given tax year, not both. Whichever is filed first closes the other for that property and year.
- 2
Informal meeting with the County Appraiser. The first stop. The appraiser's office reviews the evidence and issues a written decision. Filing is free; no attorney is needed. (K.S.A. 79-1448)
- 3
Board of Tax Appeals, Small Claims and Expedited Hearings Division. An informal hearing before a hearing officer, filed within 30 days of the county's decision. Single-family residential appeals go here before the regular division. (K.S.A. 74-2433f; K.S.A. 79-1609)
- 4
Board of Tax Appeals, regular division. A formal evidentiary hearing before the Board. The county appraiser carries the burden of proof; no presumption favors the county's value. (K.S.A. 74-2438; K.S.A. 79-1609)
- 5
Kansas Court of Appeals (judicial review). Review of the Board's order under the Kansas Judicial Review Act, or a trial de novo in district court at the taxpayer's election. (K.S.A. 74-2426)
In a residential valuation appeal the county appraiser must initiate the production of evidence and demonstrate, by a preponderance of the evidence, the validity and correctness of the value. No presumption exists in favor of the county appraiser's determination. (K.S.A. 79-1609; K.S.A. 79-2005(i)) Owners may represent themselves at the informal meeting and before the Board of Tax Appeals — no attorney required.
Forms and the online portal: Johnson County Appraiser · Appeal portal · Board of Tax Appeals · County property search.