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Appeals Process
Note: Property owners may appeal the value on their property only once during the tax year.
Personal Property
The Morton County Appraiser mails a valuation notice on May 1st to all personal property owners in the county notifying them of the appraised value of their personal property as of January 1st.
Real Estate
The Morton County Appraiser mails a valuation notice to all property owners on or before March 1st.
The valuation notice identifies the property, the classification of the property, the appraised value and the assessed value for the current and the previous year and instructions on how to appeal the appraisal.
Appealing Your Personal Property Appraisal
If you feel the classification or appraised value of your personal property is inaccurate, you may appeal on or before May 15th. There can be two successive levels of appeals if an agreement is not reached at a previous level. Each appeal level must be completed before proceeding to the next level.
- Informal Appeal: The first step in the appeal process is to file with the county appraiser's office. You will be notified of a time and date for the informal meeting with the appraiser. If you are not satisfied with the results of this meeting, you may appeal to the State Board of Tax Appeals.
It is not required that property owners be represented by an agent or attorney, owners may represent themselves. Any property owner who intends to be represented by an agent (any person other than the owner of the property, their family members or their attorney) should notify the appraiser's office prior to the date of the hearing so notification will be sent to the proper person. - State Board of Tax Appeals: The instructions and forms are available from the appraiser's office. This hearing is similar to a courtroom setting where the property owner and the appraiser present their case to members of the Board of Tax Appeals (BOTA) will issue an order to the property owner and county appraiser of their decision. If either party is aggrieved by the BOTA order they may pursue their case at District Court.
Penalty Schedule (Except Oil & Gas)
As required by K.S.A. 79-1422 and K.S.A. 79-1427a.
*Oil and Gas penalty schedule is moved back 15 days for each component of the schedule.
Penalty
| Date | Percentage |
|---|---|
| January 1st to March 1st | None |
| March 16th to April 15th | 5% |
| April 16th to May 15th | 10% |
| May 16th to June 15th | 15% |
| June 16th to July 15th | 20% |
| July 16th to March 14th (Next Year) | 25% |
| March 15th of Next Year | 50% |
Royalty Tax Explanation
Factors considered when determining market value of oil and gas leasehold properties include past and present production history, current oil and gas prices, and remaining reserves. The State of Kansas publishes a guide that is followed to help in the determination of the market value of oil and gas. The formula is used to "determine today's benefit for future revenues discounted to present value".
The ad valorem tax (local personal property tax) that you are billed for on your royalty tax statement is based upon value; therefore, there are some years in which the taxes may appear high and way out of line when your income is down. Personal property taxes are always for the prior year so the prior year's production is used in the formula. A loss in one year's income does not eradicate value. An example of this would be a farmer who is hailed out one year, but does not see a decrease in the market value of his farm ground.
Gas wells may be shut in during the current year, but still have large reserves and are capable of producing a lot of gas, causing taxes to remain high with income down for the year. The values placed on these royalty interests are supported by offers from several investors to purchase these properties.
The Taxpayer's Role
View the Taxpayer's Role page
Classification Chart
View the Classification Chart page
- When should I appeal an appraised value?
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All property owners have the right to appeal the appraised value of their (real estate) property, but, by law, they must notify the appraiser's office within 30 days of the mailing of their valuation notice.
If you believe your property is valued fairly, but taxes are too high, an appeal probably won't help you. Instead, you should attend the public hearings held by the local governmental groups about their budgets that set tax rates. Each group invites public comment.
If you think the appraised value is more than you could reasonably get if you sold your home, you should consider an appeal. Remember, Kansas law requires the appraiser to determine "fair market value" when appraising your property. If you are uncertain of your property value, you can review real estate advertisements for properties similar to yours and real estate professionals can provide you with information about the current market.
If you believe the appraiser's office has incorrect or incomplete information about your property, you may want to appeal.
- How do I confirm information about my property?
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By calling the appraiser's office, you can request a list of the data of your own property and a list of comparable sales used to value your property. Remember, however, that state law only allows the appraiser's office to release sales information about property to those who are considering an appeal.
- Is there other help?
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The appraiser's office will be glad to help you review and verify your property data.
If you are considering an appeal, ask to see the sales book that can help you compare your appraised value with other properties that have sold. But, as you compare the properties, remember to check for those similar in size, age and style to your property.