Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Kansas, property tax is imposed on real estate and personal property. The amount of tax is based on the appraised value of the property, which is determined by county appraisers each year. Local governments, including counties, cities, and school districts, rely on property tax revenue to fund various services such as education, public safety, and infrastructure maintenance. Property owners in Kansas have the right to appeal the appraised value of their property if they believe it is incorrect. This appeal process typically begins with a discussion or informal meeting with the county appraiser. If the issue is not resolved, the property owner can then appeal to the county Board of Tax Appeals. The appeal must be filed within a certain time frame after receiving the valuation notice, usually by March 30th or within 30 days of receiving the notice. It's important for property owners to be aware of the deadlines and procedures for filing an appeal to ensure their rights are protected.