Spring Deadline Passed — This Is Your Path Forward

Payment Under Protest

The March 27 spring appeal deadline has passed — but you haven't lost your right to challenge your Johnson County property tax assessment. Under Kansas law (K.S.A. 79-2005), you can pay your taxes under formal protest and trigger the same hearing process as a spring appeal. The deadline to file is December 20, 2026.

Get Help Filing a PUPPUP FAQ
Key Dates — Don't Miss These
Mid-November 2026 — Tax bills mailed; PUP window opens
December 20, 2026 — First-half payment + PUP deadline
January 31, 2027 — Deadline for escrow/mortgage payers
May 11, 2027 — Second-half payment due (refund applied here if PUP succeeds)

What Is Payment Under Protest?

Payment Under Protest (PUP) is a formal legal process that allows you to pay your property tax bill while simultaneously contesting the assessment or tax calculation. Filing a PUP preserves your right to challenge your property value even after the spring appeal deadline has passed.

The process is governed by K.S.A. 79-2005 and is administered by Johnson County's Appraiser and Treasurer offices jointly. Unlike informal chatter with the county, a PUP is a binding legal filing — it triggers a formal hearing with the same weight and escalation options as a spring appeal.

Valid grounds for filing a PUP include:

  • Overvaluation — Your property's fair market value is lower than the county appraiser's determination
  • Incorrect assessment — The valuation or assessment is illegal or void (you must state the exact amount you admit is valid and the exact amount you're protesting)
  • Tax bill calculation error — A mathematical error or incorrect application of the mill levy
  • Illegal tax levy — A taxing authority levied a tax without legal authority (requires a special appendix and routes directly to BOTA)
Not a valid ground: General objection that "taxes are too high." Concerns about tax rates belong at public budget hearings, not in a PUP.

How PUP Compares to a Spring Informal Appeal

The PUP hearing process is functionally identical to a spring informal appeal. The main differences are timing and the requirement that payment accompany the filing.

Spring Informal AppealPayment Under Protest
When filedSpring (after Notice of Value is mailed)Fall/Winter, at time of tax payment
Trigger documentNotice of Appraised Value (March)Tax statement / bill from Treasurer (November)
Deadline~March 27, 2026 (30 days from notice)December 20, 2026 (first-half payment)
Payment required to file?NoYes — pay taxes with your protest
Hearing formatsIn-person, telephone, or evidence-basedSame — in-person, telephone, or evidence-based
Escalation optionsBOTA Small Claims → BOTA Regular → CourtSame — BOTA Small Claims → BOTA Regular → Court
If you succeedAssessment reduced going forwardRefund issued or second-half balance reduced
One-appeal-per-year ruleYes — cannot also file PUP the same yearYes — cannot also file spring appeal the same year

Step-by-Step: How to File a Payment Under Protest

1
Receive your 2026 tax statement
Johnson County mails property tax statements in mid-November. The bill shows your appraised value, assessed value, mill levy breakdown, school general credit, and total tax due. Review it carefully — this is your trigger document.
2
Decide to protest and identify your grounds
Compare the appraised value on your bill to recent sales of comparable homes nearby. If similar homes sold for significantly less than your appraised value, you have strong grounds. Also check for property record errors (wrong square footage, incorrect bedroom/bath count, condition issues).
3
Obtain and complete the PUP application form
The Payment Under Protest Application (K.S.A. 79-2005) is available from the Johnson County Appraiser's Office website and the Johnson County Appeal Portal (appealportal.jocogov.org). Complete it carefully — incomplete or inaccurate forms can be rejected. Indicate your protest grounds and, if required, the exact amount of tax you admit is valid versus the amount under protest.
4
Select your hearing format
On the application, choose one of three hearing types: In-Person (11811 S. Sunset Drive, Suite 2100, Olathe), Telephone, or Hearing Based on Evidence (residential only — submit documentation, no live meeting). If you choose evidence-based, gather comparable sales, photos, and any repair estimates before submitting.
5
Attach any required additional forms
If someone other than the property owner is filing (a family member, agent, accountant, or attorney), attach a completed Declaration of Representative form. If protesting an illegal tax levy, attach the PUP Illegal Levy Appendix.
6
Submit with payment — by December 20
File your PUP application and first-half tax payment together using one of these methods:
  • Online: appealportal.jocogov.org — submit PUP form and payment together
  • Email: Email PUP form to taxinfo@jocogov.org; mail payment to PO Box 950506, St. Louis, MO 63195-0506
  • In person: 111 S. Cherry Street, Suite 1200, Olathe, KS 66061 (M–F, 8 AM–5 PM)
  • By mail: Same Olathe address, ATTN: Protest Processing
7
Receive your hearing confirmation
The Treasurer forwards your protest to the Appraiser's Office. You will receive a written confirmation letter at least 10 days before your scheduled hearing with the date, time, and format.
8
Attend your hearing and present evidence
Bring comparable sales data, photos documenting property condition or defects, and any other supporting evidence. The appraiser will review your evidence and your property's characteristics. The hearing is informal — no legal representation is required.
9
Receive the decision
If the appraiser changes your value, a written notice must be mailed within 15 days. Your second-half tax bill will be reduced accordingly — or if you've already paid both halves, a refund is issued by the Treasurer's Office.
10
Escalate to BOTA if needed (within 30 days)
If you disagree with the county's decision, you have 30 days from the mailing date of the results to appeal to the Kansas Board of Tax Appeals (BOTA) Small Claims Division. Single-family residential properties must use Small Claims first. Filing with BOTA is free; hearings are typically scheduled within 60 days.

Special Situations

Taxes paid through escrow or mortgage company?

If at least 50% of your taxes are paid by your mortgage servicer or escrow account, your PUP deadline is extended to January 31, 2027 — even if December 20 has already passed. You still need to submit the PUP form yourself; your lender's payment alone does not constitute a protest.

Didn't file first-half PUP? Second-half option exists.

If you did not file a spring informal appeal and did not file a first-half PUP, you may still file a PUP at the time of your second-half tax payment (due May 11, 2027). This is a last-resort option — the first-half window is preferred since refunds are processed faster.

Already filed a spring informal appeal?

Kansas law limits property owners to one appeal per property per tax year. If you already filed a spring informal appeal for the 2026 tax year — regardless of the outcome — you cannot also file a PUP for the same year.

Illegal Levy Protests (Special Case)

If you believe a taxing district levied a tax without proper legal authority, you can file a PUP on illegal levy grounds. This type of protest is handled differently:

  • You must complete the PUP Illegal Levy Appendix and attach it to your PUP application
  • Illegal levy protests bypass the county informal hearing entirely and go directly to the Kansas Board of Tax Appeals (BOTA)
  • Still filed at the Treasurer's Office by December 20 along with your tax payment

This is an uncommon and legally complex ground. Contact a property tax attorney if you believe an illegal levy applies to your situation.

How JoCoTaxAppeal Can Help

Filing a PUP effectively requires the same preparation as any appeal: identifying the right grounds, gathering compelling comparable sales data, and presenting your case clearly to the appraiser. That's exactly what we do.

  • Comparable sales analysis — We identify the most persuasive recent sales of similar homes in your neighborhood
  • Evidence package preparation — We compile a hearing-ready package of comparables, property data, and supporting documentation
  • PUP application assistance — We help ensure your form is completed correctly and filed on time
  • Hearing coordination — We advise on the best hearing format for your situation

Questions? Reach us at info@jocotaxappeal.com.

Don't let a missed spring deadline cost you years of overpayment.

Payment Under Protest is a fully valid, equally effective path to challenging your assessment. The December 20 deadline is firm — start building your case now so you're ready when tax bills arrive in November.

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