Frequently Asked Questions

Payment Under Protest is a formal legal mechanism under K.S.A. 79-2005 that lets you pay your property tax bill while simultaneously contesting your assessed value or the tax calculation. Filing a PUP triggers a hearing with the Johnson County Appraiser — the same type of hearing you would have received from a spring informal appeal. It is the primary recourse available to property owners who missed the March 27 spring deadline.

The process and hearing formats are identical — the only real differences are timing and the fact that payment must accompany the PUP filing. Spring appeals are filed after receiving your Notice of Appraised Value (March); PUPs are filed at the time of your tax payment (November–December). Both types of hearings offer the same escalation path to the Kansas Board of Tax Appeals (BOTA) if you disagree with the county's decision. One key restriction: Kansas law allows only one appeal per property per tax year — if you filed a spring informal appeal, you cannot also file a PUP for the same year. See the full comparison →

The primary deadline is December 20, 2026 — you must file your PUP application at the same time as your first-half property tax payment. There is one exception: if at least 50% of your taxes are paid through escrow or a mortgage company, your PUP deadline is extended to January 31, 2027. A second-half PUP option also exists (around May 11, 2027) for property owners who neither filed a spring appeal nor a first-half PUP.

You have three options — all require submitting the PUP application form at or before the time of payment:

• Online (recommended): File through the Johnson County Appeal Portal at appealportal.jocogov.org — you can submit the PUP form and payment together in one session
• By email: Email your completed PUP form to taxinfo@jocogov.org and mail payment separately to PO Box 950506, St. Louis, MO 63195-0506
• In person or by mail: Bring or mail both items to 111 S. Cherry St, Suite 1200, Olathe, KS 66061 (ATTN: Protest Processing), M–F 8 AM–5 PM

The primary form is the Payment Under Protest Application (K.S.A. 79-2005), available from the Johnson County Appraiser's website and the Appeal Portal. If anyone other than the property owner is filing (a family member, real estate agent, accountant, or attorney), you must also attach a Declaration of Representative form. Illegal levy protests require the additional PUP Illegal Levy Appendix.

The Treasurer's Office processes your payment and forwards your protest to the County Appraiser's Office. You will receive a written confirmation letter at least 10 days before your scheduled hearing with the date, time, and format. If the appraiser changes your value, written notice is mailed within 15 days. If your appeal succeeds, your second-half tax bill is reduced — or if both halves are already paid, a refund is issued.

You have 30 days from the mailing date of the county's results notice to appeal to the Kansas Board of Tax Appeals (BOTA). Single-family residential properties must start with BOTA's Small Claims Division; properties valued under $3 million also use Small Claims first. BOTA hearings are typically scheduled within 60 days and decisions issued within 30 days of the hearing. If still unsatisfied, you have 30 days from the Small Claims decision to escalate to BOTA's Regular Division, and from there to District Court. BOTA contact: (785) 296-2388 · bota.kansas.gov

If your appeal results in a lower assessment after you've already paid both tax installments in full, the Johnson County Treasurer issues a refund for the overpayment. If your second-half payment is still pending when the decision is issued, your remaining balance is simply reduced — you pay less than the original bill.

Yes. Your lender's payment does not constitute a protest on your behalf — you must file the PUP form yourself. However, if at least 50% of your taxes are paid through escrow, your filing deadline is extended to January 31, 2027, giving you more time even after the December 20 standard deadline.

No. Kansas law strictly limits property owners to one appeal per property per tax year. If you filed a spring informal appeal for 2026 — regardless of the outcome — you cannot also file a PUP for the 2026 tax year.

A property tax appeal is a formal request to lower your property's assessed value if you believe it is higher than fair market value. The Johnson County assessor determines the value used to calculate your property taxes, and you have the right to challenge this assessment.

Any property owner (or authorized representative) in Johnson County can appeal their assessment. This includes homeowners, commercial property owners, vacant land owners, and investors. You do not need to live in Kansas to file an appeal.

No. When you appeal to the Johnson County appraiser's office (informal hearing or PUP hearing), your assessment cannot be raised. If a hearing is scheduled, the worst case is that the assessment stays the same. There is zero risk of your taxes going up through the appeal process.

For a Payment Under Protest filed in December, you can expect a hearing to be scheduled in early 2027. If you escalate to BOTA, the full timeline extends to 6–12 months. JoCoTaxAppeal handles all communication and coordination on your behalf.

Approximately 45% of appeals in Johnson County result in a reduction to the assessment. This holds true for both spring informal appeals and Payment Under Protest hearings — the process and outcome rates are comparable.

Yes, absolutely. New owners often have the strongest appeals because recent purchase prices are compelling evidence of fair market value. If you bought your home below its appraised value, an appeal makes strong financial sense — including through Payment Under Protest.

The 2026 spring informal appeal deadline was March 27, 2026 — this deadline has now passed. If you missed it, Payment Under Protest is your current option. The PUP deadline is December 20, 2026 (filed with your first-half tax payment). See our Deadlines page for the full timeline.

Payment Under Protest (PUP) allows you to pay your property taxes while formally contesting your assessed value. You file a PUP application at the time of your December 20 tax payment, which triggers a county hearing identical to the spring informal appeal. See the Payment Under Protest section above for full details, or visit our PUP guide.

Yes. The Appeal Portal at appealportal.jocogov.org supports both spring informal appeals and Payment Under Protest filings. For PUP, you can submit your application and tax payment simultaneously through the portal — it's the most convenient filing method.

If you miss the December 20 PUP deadline, your options are limited. The second-half PUP window (around May 2027) is available only if you filed neither a spring appeal nor a first-half PUP. Beyond that, you would need to wait for the 2027 spring appeal season. Contact us to discuss your specific situation — there may be options we can identify depending on your circumstances.

The strongest evidence is comparable sales — recent sales of similar properties in your area that sold below the appraised value. You should also document any defects or issues that affect value (poor condition, non-conforming use, structural damage, etc.). Market data, property photos, and your recent purchase price are also valuable. For a Hearing Based on Evidence (HBE), you submit all this documentation with your PUP application.

A good comparable is a similar property (similar size, age, condition, location) that sold recently (within 6–12 months) and sold for less than the subject property's appraised value. The closer the property is to yours — in both location and characteristics — the more persuasive it is.

An appraisal can be helpful but is not required. If your assessment is significantly higher than recent comparable sales, strong comps may be enough. An appraisal is more valuable if your property has unique characteristics or you need professional documentation to support your position.

Automated estimates (Zestimate, Redfin Estimate) are generally not accepted as primary evidence because they are algorithm-based, not professional appraisals. However, actual recent sales prices from these platforms are valuable. Focus on actual comparable sales, not estimated values.

JoCoTaxAppeal charges a $99 fee per property appeal. This covers comparable sales analysis, preparation of your appeal documentation, and coordination through the hearing process. No hidden fees. No hourly charges.

The average savings in Johnson County is $650–$700 per year, and savings compound year over year as the lower assessment becomes your new baseline. A successful PUP appeal produces the same long-term savings as a spring appeal — the lower assessed value carries forward to future years. Learn more on our Savings page.

You do not need a lawyer to appeal your property tax assessment through a PUP or informal hearing. JoCoTaxAppeal is not a law firm — we are tax appeal specialists with deep knowledge of the Johnson County process. Most successful appeals do not require legal representation. For illegal levy protests, consulting a property tax attorney is advisable given the legal complexity.

No. If you appeal to the Johnson County appraiser through a PUP hearing, your assessment cannot increase as a result of your appeal. The worst outcome is that the assessment stays the same. If escalated to BOTA, there is a small theoretical risk of a higher decision, but this is extremely rare in practice.

We specialize in appealing residential and commercial property tax assessments in Johnson County, Kansas — both through spring informal appeals and Payment Under Protest. We handle evidence gathering, documentation preparation, and hearing coordination so you don't have to. Our goal is to get your assessment lowered and keep more of your money in your pocket.

No. JoCoTaxAppeal is a tax appeal services firm, not a law firm. We are property tax specialists with extensive experience in Johnson County assessments and the appeal process. We do not provide legal advice, though our work is complementary to legal counsel if you choose to involve an attorney.

We serve all of Johnson County, Kansas, including Overland Park, Olathe, Lenexa, Shawnee, Leawood, Prairie Village, Mission, Roeland Park, Merriam, Westwood, Gardner, Spring Hill, and unincorporated areas. If your property is assessed in Johnson County, we can help.