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Public Utility
Calendar
- January 1 - The valuation date (K.S.A.
79-5a04)
- March 20 - Filing deadline (K.S.A.
79-5a02)
- Filing Extensions - No filing extensions
are available under the law.
- Informal Valuation Appeal Conference
- Must be requested in writing, stating objections, within 15
days of the mailing date of the "notice of value indicators".
A "notice of value indicators" can be mailed between
March 21 and June 14. The mailing of an amended "notice of
value indicators" follows all informal conferences and restarts
the clock on appeals to the State Board of Tax Appeals (BOTA).
All informal valuation conferences must be completed before June
15. Failure to request an informal valuation conference does not
preclude an appeal under K.S.A. 74-2438 (BOTA).
- Appeal Valuation to State Board of
Tax Appeals - Must be requested within 30 days of the mailing
date of the "notice of value indicators".
- June 15 - Certification of the assessed
valuations determined by the department is sent to County Clerks.
The division can affect no change in value after certification
without action of the State Board of Tax Appeals.
- December 15 or before - The county
treasurer mails tax statements to the taxpayers, which indicate
the tax due, and other information required by statute (K.S.A.
79-2001).
- December 20 or before - Full or first
half taxes must be paid to the county treasurer in order to avoid
penalties. If the first half taxes are not paid by December 20th,
the full amount becomes immediately due and payable and late payment
interest will begin to accrue.
- May 10th of the next year - The second
half taxes must be paid to the county treasurer in order to
avoid
penalty (K.S.A. 79-2004a).
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