About the Court of Tax Appeals

Statutory Authority

The Kansas State Court of Tax Appeals is a specialized court within the executive branch of state government. The Court was established on July 1, 2008, pursuant to House Bill 2018. The Court's predecessor in authority was the Kansas Board of Tax Appeals.

The Court 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 Court is an independent tax tribunal, meaning that it is not affiliated with the Kansas Department of Revenue or any other taxing authority. The Court of Tax Appeals is a neutral decision-making body.

Mission

The Court'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 Court 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 Court

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