Welcome to the Kansas Court of Tax Appeals. The Court of Tax Appeals is an administrative court within the executive branch of state government and is the highest administrative tribunal for matters involving state and local taxation. Our mission is to resolve disputes between taxpayers and taxing authorities promptly and impartially and to help maintain public confidence in the state and local tax system.

How to initiate a Case

Property Tax Appeals

Are you appealing the valuation or classification assigned by your local county appraiser?

Property tax appeals include equalization appeals and payment under protest appeals.

K.S.A. 79-1609; 79-2005

A filing fee is assessed for property tax appeals except those involving single-family residential property.

property tax appeals photo

Disclaimer: The information contained on this Web site is not intended to be, and should not be construed as, legal advice. It is made available solely for the purpose of providing general guidance to assist parties with questions about the tax appeals process in Kansas. This information is not authoritative and should not be used as a basis for legal argument.

Are you appealing the valuation or classification assigned by your local county appraiser?

Property tax appeals include equalization appeals and payment under protest appeals.

K.S.A. 79-1609; 79-2005

A filing fee is assessed for property tax appeals except those involving single-family residential property.

Are you applying for a property tax exemption for real estate or personal property?

There are numerous property tax exemption statutes in Kansas. The statute that is applicable for a given property depends on a number of factors. Each exemption statute contains specific requirements. To apply for an exemption, you must complete a Tax Exemption application form and any applicable Additions to that form.

A filing fee is assessed for property tax exemptions.

Are you filing a tax grievance to correct a county clerical error or to request abatement of penalties for untimely filing of a personal property rendition?

K.S.A. 79-332a, 79-1422, 79-1427a, 79-1702

A filing fee is assessed for Tax Grievances.

Are you appealing from a final decision of the Kansas Department of Revenue, Division of Taxation?

K.S.A. 74-2438, 74-2433f

A filing fee is assessed for KDOR, Div. of Taxation Appeals.

Are you protesting the payment of mortgage registration fees?

K.S.A. 79-3107c

A filing fee is assessed for Mortgage Registration Protests.

Are you applying for an economic development exemption, applying for an industrial revenue bond exemption, or filing an industrial revenue bond informational statement?

Article 11, Section 13 Kansas Constitution
K.S.A. 79-213, 12-1744a

A filing fee is assessed for economic development exemptions, industrial revenue bond exemptions, and industrial revenue bond informational statements.

K.S.A. 12-110a, 79-2938, 79-2939, 72-6451

A filing fee is assessed for funding adjustment applications by government entities except appeals filed by school districts. School districts are exempt from filing fees.

K.S.A. 74-2438 (property valuation appeals)
K.S.A. 79-213 (property valuation exemptions)

A filing fee is assessed for state-assessed property appeals and applications.