Johnson County KS Property Tax Appeal Guide (2026)

Johnson County mails Notices of Appraised Value on or before March 1 each year — in 2026 they went out February 25, with more than 220,000 notices sent to residential and commercial owners. You then have 30 calendar days from the mailing date to file an informal appeal with the County Appraiser (the 2026 deadline was March 27); Kansas law requires all informal hearings to conclude by May 15, with results mailed by May 20. If you miss that window, your other option is Payment Under Protest when you pay your tax bill — due by December 20 if you pay it yourself, January 31 if a mortgage company pays it, or May 10 for late or second-half payments — but you can only use one method, not both, in a given tax year. Kansas assesses residential property at 11.5% of appraised value, and a Level I decision you disagree with can be appealed to the state's Board of Tax Appeals (BOTA) within 30 days.

How assessments work in Johnson County

The County Appraiser's Office, led by Carolyn Logan, values all taxable real and personal property in the county as of January 1 each year, under oversight from the Kansas Department of Revenue's Division of Property Valuation. State law requires uniform, equal appraisal at fair market value. Your Notice of Appraised Value shows the current year's appraised value, the prior year's value, and the comparable sales data the office used.

Kansas taxes property differently than most states: instead of taxing the full appraised (market) value, the state applies a constitutional assessment rate first. Residential property — including multifamily and manufactured homes — is assessed at 11.5% of appraised value (Kansas Constitution, Article 11, Section 1). That assessed value, not your home's full market value, is what your local mill levy is applied against.

The Appraiser's Office does not set your tax rate. Johnson County's 2026 budget sets the county-level mill levy at 24.095 mills — 17.263 mills for general county operations, 3.812 for the library taxing district, and 3.020 for parks and recreation — down slightly from 24.110 mills in 2025. That county figure is only part of your total bill; your city and school district each certify their own separate mill levies that get added on top.

Whether you should appeal

Because Kansas taxes the assessed value (11.5% of appraised value), the arithmetic is straightforward. If your Notice of Appraised Value lists a figure well above what comparable homes near you have actually sold for around January 1, that gap is the basis for an appeal — bring sales comparisons, an appraisal, or photos and repair estimates documenting problems the county's mass appraisal missed.

Using just the county-level mill levy as an illustration: a $20,000 reduction in appraised value lowers your assessed value by 11.5% of that, or $2,300. At the 2026 county mill levy of 24.095 mills, that's roughly $2,300 ÷ 1,000 × 24.095 ≈ $55/year in county-only savings — before counting your city and school district levies, which are typically the larger share of a Johnson County tax bill and would add to the total savings from the same appraisal cut.

Step-by-step how to file

1. Read your Notice of Appraised Value. It arrives on or before March 1 and shows this year's and last year's appraised value plus the comparable sales the Appraiser relied on. This is not a tax bill.

2. Choose informal appeal or Payment Under Protest — not both. You may only submit one protest per tax year. The informal appeal follows the March notice; Payment Under Protest happens later, when you pay your taxes (December 20, January 31, or May 10 deadlines, depending on how you pay).

3. File within 30 days of the notice's mailing date. File online through the Appraiser's appeal portal (appealportal.jocogov.org), by mail, fax, or in person at 11811 S. Sunset Dr., Suite 2100, Olathe, KS 66061. You may designate a representative with a signed declaration if you don't want to handle the appeal yourself.

4. Pick a hearing format. Choose Hearing Based on Evidence (no phone or in-person contact — submit your documentation with the appeal), a 20-minute phone hearing, or a 20-minute in-person hearing.

5. Get your confirmation and attend. The office mails a confirmation letter at least 10 days before your scheduled hearing. Bring copies of everything — photos, repair estimates, comparable sales, or an appraisal.

6. Receive your decision. By state statute (K.S.A. 79-1448), all informal hearings must be concluded by May 15 and results mailed by May 20.

7. Appeal further if needed. If you disagree with the Level I result, you have 30 days from the mailing date to appeal to the state Board of Tax Appeals (BOTA) — Small Claims Division (20–30 minute hearing, decision within 30 days) or Regular Division (formal hearing, decision within 30–60 days).

Exemptions and relief programs

Kansas runs its major homeowner relief programs through the Kansas Department of Revenue, not the county, and you can only claim one per year — the state's free WebFile software automatically picks whichever gives you the largest refund.

Homestead Refund (K-40H). For the 2025 tax year, household income of $43,389 or less qualifies, provided you owned and occupied a Kansas home valued at $350,000 or less. You must also be age 55 or older (born before January 1, 1970), blind or permanently disabled, have had a dependent child under 18 living with you all year, or be a disabled veteran or their surviving spouse. The maximum refund is $700. File between January 1 and April 15, 2026.

SAFESR (K-40PT). For low-income seniors: you must have been 65 or older throughout 2025 (born before January 1, 1960), had household income of $25,380 or less, and owned/occupied a home valued at $350,000 or less, with no delinquent property taxes. The refund is 75% of the property taxes actually and timely paid, with no dollar cap. File between January 1 and April 15, 2026.

Senior or Disabled Veteran refund (K-40SVR). Freezes your property tax bill near its level in your first year of eligibility for qualifying seniors and disabled veterans; details and current income limits are available from the Kansas Department of Revenue.

Johnson County also approved a pilot property tax relief program for residents who meet income and other requirements starting in 2026; check with the county for current eligibility.

Contacts

• Appraiser's Office: 11811 S. Sunset Dr., Suite 2100, Olathe, KS 66061 · 913-715-9000 · apr-webmaster@jocogov.org
• Treasurer's Office (payments, Payment Under Protest): 111 S. Cherry St., Suite 1200, Olathe, KS 66061 · taxinfo@jocogov.org