About the Court of Tax Appeals
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 (pdf). 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.
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.
- Regular Division
The Court's regular division has broad jurisdiction to hear and decide tax matters including property tax appeals, appeals from final determinations of the Department of Revenue, tax grievances, applications for exemption from property tax, county-wide reappraisal requests, mortgage registration protests, no-fund warrant requests, and appeals from school districts with declining enrollment.
- Small Claims and Expedited Hearings Division
The Court's small claims and expedited hearings division is a convenient and informal forum for appealing the valuation of single-family residential properties and commercial properties that are appraised at two million dollars or less. This division also may hear appeals from the Department of Revenue, Division of Taxation, if the amount of tax in controversy does not exceed fifteen thousand dollars.