What happens to my Kansas property tax appeal if I miss the informal meeting with the county appraiser?

Plain-English summary

When Kansas sends you a change of value notice, your first stop is an informal meeting with the county appraiser. This directive is the Division's instruction to counties on how those meetings get tracked, rescheduled, and -- most consequentially for taxpayers -- what happens when you do not show up.

The blunt part first. The directive tells appraisers that "the county appraiser shall not generate an informal notification of results form" -- naming forms PV-RA-32 and PV-RA-35 -- "through the appeal tracking system for 'no shows.'" The reason given is the one that matters to you: "'No shows' are not entitled to continue with the formal appeal process and should not be misled by the instructions printed on the bottom of the form."

That is the Division telling counties not to hand a no-show a form whose footer describes next steps in an appeal that is no longer available. Missing the informal meeting is not a delay; on the Division's reading it ends the road.

The counterweight is a genuine second chance, and it is worth knowing the standard: "Whenever possible, the county appraiser should reschedule an informal meeting when just and adequate reasons are shown for the failure to appear at the scheduled meeting."

That relief is bounded by the calendar. The directive reminds appraisers that "when rescheduling informal meetings, the county appraiser must keep in mind that all real property informal meetings scheduled or rescheduled pursuant to K.S.A. 79-1448 must be completed prior to May 15th, except where the director of property valuation has approved an extension as provided by K.S.A. 79-1404, Seventeenth."

One accommodation is stated flatly and is easy to overlook: "Informal meetings may be conducted by telephone where circumstances necessitate."

The rest of the directive is county record-keeping, but it tells you your appeal is supposed to be traceable. Appraisers must enter into the state's ORION appeal tracking system all informal meetings scheduled under K.S.A. 79-1448 (change of value notice appeals) and K.S.A. 79-2005(a) (payment under protest appeals) for real property, "except where the director of property valuation has granted a variance for an approved alternate tracking system." Personal property appeals are tracked separately: "An alternate appeal tracking system shall be developed by the county appraiser and used to track personal property appeals." Clerical-error valuation changes under K.S.A. 79-1701 and 79-1701a go into ORION too.

What this means for you

If you have an informal meeting scheduled

Treat the date as the appeal itself, not a preliminary. Under this directive a no-show forfeits the ability to continue to the formal process, and the county is instructed not to send you the results form that would ordinarily explain your next step. Do not wait for a piece of mail to tell you something went wrong.

If you cannot make the time, call the appraiser's office before the meeting and ask to reschedule. That converts a no-show into a scheduling change.

If you already missed one

Ask for a reschedule immediately and be specific about why you missed it. The standard the directive gives the appraiser is "just and adequate reasons," and the instruction is to reschedule "whenever possible" when those reasons are shown. Illness, a hospitalization, a notice that went to an old address, a death in the family -- state the reason plainly and in writing.

Move fast, because the May 15 completion date for real property informal meetings constrains what the appraiser can do for you. Late in the season, the practical answer may be that there is no slot left to give.

If you cannot attend in person

Ask for a telephone meeting. The directive authorizes it where circumstances necessitate, and that is often a faster fix than rescheduling.

If you are appealing personal property

Note that personal property appeals do not run through ORION; the county maintains its own tracking system for them. If you are checking on the status of a personal property appeal, ask the county how it tracks those specifically.

Accountants and tax professionals with client appeals

Two operational points. Calendar the May 15 outside date for real property informal meetings, not just the individual meeting date, since it caps rescheduling relief. And if a client's meeting was missed, make the "just and adequate reasons" showing in writing so there is a record supporting the reschedule request -- the directive frames rescheduling as something the appraiser should do on that showing, which is a better posture than a bare request.

Common questions

Q: I missed my informal meeting. Can I still go to a formal appeal?
A: Under this directive, no. "'No shows' are not entitled to continue with the formal appeal process." Your route is to ask the county appraiser to reschedule the informal meeting.

Q: Why didn't the county send me the results form?
A: Because the directive instructs appraisers not to generate one for no-shows, specifically so taxpayers are not "misled by the instructions printed on the bottom of the form" about continuing an appeal that is not available.

Q: What reason do I need to get rescheduled?
A: The directive's standard is that the appraiser "should reschedule an informal meeting when just and adequate reasons are shown for the failure to appear at the scheduled meeting," and it frames that as something to do "whenever possible."

Q: Is there a deadline on rescheduling?
A: Yes, indirectly. All real property informal meetings scheduled or rescheduled under K.S.A. 79-1448 "must be completed prior to May 15th," unless the director of property valuation approves an extension under K.S.A. 79-1404, Seventeenth.

Q: Can I do the meeting by phone?
A: Yes. "Informal meetings may be conducted by telephone where circumstances necessitate."

Q: Does this apply to a payment-under-protest appeal too?
A: Those appeals are tracked in ORION under K.S.A. 79-2005(a) along with change of value appeals. The May 15 completion date the directive states is expressly tied to real property informal meetings under K.S.A. 79-1448.

Q: What is ORION?
A: The Kansas appeal tracking system counties must use for real property informal meetings, unless the director has granted a variance for an approved alternate system. Personal property appeals use a county-developed system instead.

Q: Is this directive still in force?
A: It superseded Directives #92-004 and #92-023 and was approved July 10, 2019. Confirm on the Division's current directive list, and confirm deadlines with your county, before relying on it.

Citations and references

Authority for the directive: K.S.A. 79-505(a).

Appeal routes tracked:

• K.S.A. 79-1448 -- informal meetings on "change of value notice appeals"; real property meetings must be completed prior to May 15
• K.S.A. 79-2005(a) -- "payment under protest appeals"

Clerical error corrections entered in the tracking system: K.S.A. 79-1701 and K.S.A. 79-1701a.

Extension authority: K.S.A. 79-1404, Seventeenth.

Forms named in the directive: informal notification of results forms PV-RA-32 and PV-RA-35.

Directives superseded by this one: #92-004 and #92-023.

Source

• Landing page: Kansas Property Tax Directives
• Original PDF: PVD Directive 19-023

Original ruling text

Division of Property Valuation
300 SW 29th Street Phone: 785-296-2365
PO Box 3506 Fax: 785-296-2320
Topeka KS 66601-3506 www.ksrevenue.gov
Mark Burghart, Secretary Laura Kelly, Governor

                                    DIRECTIVE #19-023

TO: County Appraisers

SUBJECT: Informal meetings; scheduling and posting; “no shows”
This Directive Supersedes Directives #92-004 and #92-023

This directive is adopted pursuant to the provisions of K.S.A. 79-505(a), and shall be in force and effect
from and after the Director's approval date.
The county appraiser shall input all informal meetings scheduled pursuant to K.S.A. 79-1448 (“change of
value notice appeals”) and K.S.A. 79-2005(a) (“payment under protest appeals”) pertaining to real property
into the Kansas ORION appeal tracking system, except where the director of property valuation has granted
a variance for an approved alternate tracking system. An alternate appeal tracking system shall be developed
by the county appraiser and used to track personal property appeals.
The county appraiser shall not generate an informal notification of results form (PV-RA-32 and PV-RA-
35) through the appeal tracking system for "no shows." "No shows" are not entitled to continue with the
formal appeal process and should not be misled by the instructions printed on the bottom of the form.
Real property valuation changes made pursuant to the clerical error statutes (K.S.A. 79-1701 and K.S.A.
79-1701a) shall be input into the Kansas ORION appeal tracking system, except where the director of
property valuation has granted a variance for an approved alternate tracking system.
Whenever possible, the county appraiser should reschedule an informal meeting when just and adequate
reasons are shown for the failure to appear at the scheduled meeting. When rescheduling informal meetings,
the county appraiser must keep in mind that all real property informal meetings scheduled or rescheduled
pursuant to K.S.A. 79-1448 must be completed prior to May 15th, except where the director of property
valuation has approved an extension as provided by K.S.A. 79-1404, Seventeenth.
Informal meetings may be conducted by telephone where circumstances necessitate.

Approved: July 10, 2019
David N. Harper
Director of Property Valuation