About the Board of Tax Appeals

Statutory Authority

The Kansas State Board of Tax Appeals is a specialized Board within the executive branch of state government. The Board was established on July 1, 2014, pursuant to Senate Bill 231. The Board's predecessor in authority was the Kansas Court of Tax Appeals.

The Board of Tax Appeals is the highest administrative tribunal to hear cases involving ad valorem (property), income, sales, compensating use, and inheritance taxes, along with other matters involving taxation by state and local authorities. The Board is an independent tax tribunal, meaning that it is not affiliated with the Kansas Department of Revenue or any other taxing authority. The Board of Tax Appeals is a neutral decision-making body.

Mission

The Board's 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.

The Board is committed to fulfilling its mission in a highly efficient and professional manner, using all available technology and human resources to best meet the needs of the public.

Divisions of the Board

The Board is comprised of two divisions - the regular division and the small claims and expedited hearings division.