2026 Tax Appeal Deadlines
The spring appeal window has closed, but Payment Under Protest keeps your options open through December 20, 2026. Here's where things stand.
2026 Property Tax Timeline
Notices of Appraised Value Mailed
Johnson County mailed notices showing the appraised value of each property for 2026. This was your official assessment and the starting point for all spring appeals.
Regular Informal Appeal Deadline
The deadline to file a standard informal appeal with the Johnson County Appraiser's Office has passed. Appeals submitted after this date were not accepted.
Spring Informal Hearings
Hearings for property owners who filed spring appeals are being scheduled through this period. If you filed before March 27, you will receive a confirmation letter at least 10 days before your hearing.
2026 Property Tax Statements Mailed
Johnson County mails tax statements to all property owners showing the full tax due, breakdown of assessed value, mill levy, and any special assessments. Receiving your tax bill opens the Payment Under Protest window.
First-Half Tax Payment Due + Payment Under Protest Deadline
This is the deadline to pay your first-half property taxes AND the last day to file a Payment Under Protest for the first installment. You submit the PUP form at the same time as your payment. Missing this date forfeits your PUP option for the first half.
Escrow / Mortgage Payer PUP Deadline
If at least 50% of your taxes are paid by your mortgage company or escrow account, you have until January 31, 2027 to file a Payment Under Protest — even if the December 20 deadline has passed.
Second-Half PUP Window (If You Didn't File First-Half)
Property owners who did not file a spring informal appeal and did not file a first-half PUP may still file a Payment Under Protest at the time of their second-half tax payment (due May 11). This is a last resort option — the first-half PUP window is preferred.
Second-Half Tax Payment Due
The second installment of your 2026 property taxes is due May 11, 2027. If your PUP succeeds, your second-half balance is reduced. If you have already paid both halves in full, a refund is issued.
What Is Payment Under Protest?
Payment Under Protest (PUP) is a formal legal mechanism under K.S.A. 79-2005 that lets you pay your tax bill while simultaneously contesting your property's assessed value. It's the primary recourse available to Johnson County property owners who missed the March 27 spring appeal deadline.
How it works:
- You pay your first-half property taxes — payment is not optional and must be made to avoid penalties
- Simultaneously, you submit a completed Payment Under Protest application to the Treasurer's Office
- The Treasurer forwards your protest to the County Appraiser's Office for scheduling
- You receive a confirmation letter at least 10 days before your hearing with the date, time, and format
- You present your case to an appraiser — same process as a spring informal hearing
- If your appeal succeeds, your second-half tax bill is reduced (or you receive a refund if already paid)
The PUP hearing process is identical to the spring informal appeal. You have the same rights, the same hearing formats, and the same escalation options if you disagree with the result.
How to File a Payment Under Protest
You have three filing options. All require submitting the PUP form at or before the time of your tax payment:
File electronically through the Johnson County Appeal Portal at appealportal.jocogov.org. This allows you to submit your PUP application and tax payment simultaneously in one session.
Email your completed PUP application to taxinfo@jocogov.org. Mail your payment separately to Johnson County Property Tax, PO Box 950506, St. Louis, MO 63195-0506.
Bring your completed application and payment to the Johnson County Treasurer's Office at 111 S. Cherry Street, Suite 1200, Olathe, KS 66061 (Monday–Friday, 8 AM–5 PM). Or mail both to the same address, ATTN: Protest Processing.
The PUP form is available from the Johnson County Appraiser's Office website and the Appeal Portal. If a representative (anyone other than the property owner) is filing on your behalf, a Declaration of Representative form must also be attached.
Hearing Formats Available
When you file your PUP, you select which type of hearing you prefer. All three formats carry equal legal weight:
- In-Person Hearing — A ~20-minute meeting at the County Sunset Drive Office Building (11811 S. Sunset Drive, Suite 2100, Olathe, KS 66061) with a county appraiser to review your property's value and evidence.
- Telephone Hearing — A ~20-minute phone call with a county appraiser. Convenient if you cannot attend in person.
- Hearing Based on Evidence (HBE) — For residential properties only. You submit documentation (photos, comparable sales, repair estimates) with your appeal and waive the right to a live hearing. No meeting required — the appraiser reviews your evidence and issues a decision in writing.
After the Hearing: Escalation Options
If you're unsatisfied with the county's decision, you have 30 days from the mailing date of the results notice to escalate:
- Kansas Board of Tax Appeals (BOTA) — Small Claims Division: Required first step for single-family residential properties and properties valued under $3 million. Informal hearing typically scheduled within 60 days. Decision issued within 30 days of the hearing.
- BOTA Regular Division: If still unsatisfied after Small Claims, you have 30 days from that decision to escalate to the full three-member Board.
- District or Appellate Court: Any party may appeal a BOTA decision to district court within 15 days of the Board's final order.
BOTA contact: (785) 296-2388 · bota.kansas.gov
Regular Appeal Period (For Reference — 2027 Planning)
For future reference, the regular spring appeal process works as follows. Mark these dates for the 2027 appeal season:
- Notices of Appraised Value typically mailed in early March
- Appeal deadline is 30 days from the mailing date (typically around March 27)
- Appeals must be filed by 5 PM on the deadline date
- Submit via the Johnson County Appeal Portal, by mail, or in person at the Appraiser's Office
- Informal hearings are held April through June
JoCoTaxAppeal will reopen its spring appeal service when the 2027 appeal window opens in March. Sign up to be notified when the next appeal season begins.
The December 20 deadline is firm.
Payment Under Protest must be filed at the time of your first-half tax payment — no later than December 20, 2026. We can help you prepare your PUP application and supporting evidence before that date.