Filing Fees
The Court is required by statute to charge filing fees to recover all or part of the cost of processing actions. K.S.A. 74-2438a. The Court's filing fee regulation can be found at K.A.R. 94-2-21 (pdf).
- Payment
- Fee Abatements for Multiple Related Filings
- Fee Schedule
- Regular Division
- Small Claims and Expedited Hearings Division
Payment:
Filing fees may be paid by check or by money order to the Kansas Court of Tax Appeals. Your filing fee should accompany the filing. However, if you are unsure of the appropriate fee in a particular case, you may file the appeal or application with the Court along with a letter explaining why you were unable to determine the appropriate fee. The Court will review the letter and accompanying filing and will invoice you for the appropriate fee.
If you are unable to pay a filing fee by reason of poverty, you may file an affidavit so stating along with appropriate supporting documentation. Upon proper proof the Court may waive the filing fee.
Fee Abatements for Multiple Related Filings:
Requests for fee abatement must be made in writing and must state in sufficient detail the basis for the request. Fee reductions may be appropriate in cases:
-
Where the same person or entity files multiple appeals involving contiguous parcels that comprise one economic unit. In such cases the fee is the regular fee for the highest valued parcel plus a $15 fee for each additional contiguous parcel within the economic unit.
- Where multiple filings can be consolidated as one by the Court because the matters involve substantially similar parties, property, or issues of fact or law. Fee reductions in these cases are left to the discretion of the Court.
Fee Schedule
Public school districts are exempt from paying filing fees. The fee schedule for all other persons or entities is as follows:
REGULAR DIVISION
VALUATION APPEALS: EQUALIZATIONS & PROTESTS (Real & Personal Property) |
|
| Real Property | |
| Single-family residential property & farmsteads | Exempt |
| Not-for-profit if valued* less than $100,000 | $10.00 |
| Properties valued* $250,000 or less | $50.00 |
| Greater than $250,000 and up to $1,000,000 | $75.00 |
| Greater than $1,000,000 and up to $5,000,000 | $125.00 |
| Greater than $5,000,000 and up to $10,000,000 | $175.00 |
| Greater than $10,000,000 | $200.00 |
| *The term "valued" means the valuation amount shown on the county notice of valuation or, if the valuation was reduced at the county level or by the small claims division of the Court, the term means the valuation at the time the appeal is filed with the regular division of the Court. | |
| Personal Property | |
| Single-family residential mobile or manufactured homes | Exempt |
| All other Personal Property | $50.00 |
DIVISION OF PROPERTY VALUATION |
|
| $500 or less at issue | $25.00 |
| more than $500 and up to $1,000 | $50.00 |
| more than $1,000 and up to $5,000 | $100.00 |
| more than $5,000 and up to $10,000 | $175.00 |
| more than $10,000 | $250.00 |
DIVISION OF TAXATION |
|
| Homestead property tax & food sales tax refunds | Exempt |
| $500 or less at issue | $25.00 |
| more than $500 and up to $1,000 | $50.00 |
| more than $1,000 and up to $5,000 | $100.00 |
| more than $5,000 and up to $10,000 | $175.00 |
| more than $10,000 | $250.00 |
| Personal Property | |
| Single-family residential mobile or manufactured homes | Exempt |
| All other Personal Property | $50.00 |
EXEMPTION APPLICATIONS |
|
| Industrial Revenue Bond & Economic Development Exemptions | $250.00 |
| Property Valuation Exemptions | $50.00 |
| All other Exemptions (per vehicle or per parcel) | $50.00 |
| Not-for-profit if value is less than $100,000 | $10.00 |
GRIEVANCES |
|
| Penalty abatement (79-332a, 79-1422, 79-1427a) | $15.00 |
| Clerical error (79-1701, 79-1702) | $15.00 |
MISCELLANEOUS |
|
| IRB Informational Statement Filings |
$250.00 |
| Mortgage Registration Protests | $15.00 |
| No-Fund Warrant Requests | $50.00 |
| Reappraisal Requests | $50.00 |