The Kansas Legislature provided that the Court of Tax Appeals shall charge and collect a filing fee established by rules and regulations adopted by the court. Pursuant to the Legislature’s direction, the court has adopted regulations implementing filing fees for certain applications and appeals filed with the court. A copy of these regulations and filing fees may be found on the court’s website.
Payment & Methods
Filing fees may be paid by:
- Cash payment for the exact amount of the fee
- Check or money order made payable to the Kansas Court of Tax Appeals
- Credit card
The filing fee must accompany the filing or be received by the court within seven business days of the date when the appeal or application was filed. Failure to pay the fee will result in dismissal of the appeal or application.
If a taxpayer or applicant asserts they are unable to pay a filing fee by reason of poverty, they must file an affidavit with supporting documentation indicating that fact. Upon proper proof, the court may waive the filing fee.
Value & Valuation
The terms “value” and “valuation” mean the valuation shown on the county notice of valuation or the valuation at the time of filing the appeal with the Regular Division if the valuation has been reduced by the county appraiser at the informal hearing, by the hearing officer panel, or by the Small Claims Division.
Multiple Applications / Appeals
If an applicant or taxpayer asserts multiple applications or appeals should be filed as one application or appeal, such applicant or taxpayer must submit a written request and demonstrate that the matters should be filed as one. If the court finds the applicant or taxpayer is correct, all fees or a portion of the fees may be waived. If all of the fees or a portion of the fees have been paid, the court may issue a refund.