Exemption Filing Fees
Payment:
Filing fees may be paid by check or by money order to the Kansas Board 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 Board along with a letter explaining why you were unable to determine the appropriate fee. The Board 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 Board 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 $25 fee for each additional contiguous parcel within the economic unit.
- Where multiple filings can be consolidated as one by the Board 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 Board
Fee Schedule
Public school districts are exempt from paying filing fees. The fee schedule for all other persons or entities is as follows:
Not-for-profit organizations should include documentation showing not-for-profit status with application.
*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 Board, the term means the valuation at the time the appeal is filed with the regular division of the Board.
REGULAR DIVISION
VALUATION APPEALS: EQUALIZATIONS & PROTESTS (REAL & PERSONAL PROPERTY) |
|
| Real Property | |
| Single-family residential property & farmsteads | Exempt |
| Not-for-profit organization if valued* less than $100,000 (include documentation showing not-for-profit status with application) | Exempt |
| Properties valued at $250,000 or less | $125.00 |
| $250,001 through $1,000,000 | $200.00 |
| $1,000,001 through $5,000,000 | $300.00 |
| $5,000,001 through $10,000,000 | $400.00 |
| Greater than $10,000,000 | $500.00 |
| Personal Property | |
| Single-family residential mobile or manufactured homes | Exempt |
| All other Personal Property | $150.00 |
DIVISION OF PROPERTY VALUATION (STATE ASSESSED PROPERTY) |
|
| $250,000 or less at issue | $125.00 |
| $250,001 and up to $1,000,000 | $200.00 |
| $1,000,001 through $5,000,000 | $300.00 |
| $5,000,001 through $10,000,000 | $400.00 |
| more than $10,000,000 | $500.00 |
DIVISION OF TAXATION |
|
| Homestead property tax & food sales tax refunds | Exempt |
| $1,000 or less at issue | $100.00 |
| $1,001 and less than $10,000 | $150.00 |
| $10,001 and less than $100,000 | $300.00 |
| more than $100,000 | $500.00 |
EXEMPTION APPLICATIONS |
|
| Industrial Revenue Bond & Economic Development Exemptions less than or equal to $1,000,000 in value | $500.00 |
| Industrial Revenue Bond & Economic Development Exemptions greater than $1,000,000 in value | $1,000.00 |
| Oil Leases or Real Property Exemptions (per lease or per parcel) |
$400.00
|
| All other Personal Property Exemptions | $100.00 |
| Not-for-profit if value is less than $100,000 (include documentation showing not-for-profit status with application) | Exempt |
GRIEVANCES |
|
| Penalty abatement (79-332a, 79-1422, 79-1427a) | $25.00 |
| Clerical error (79-1701, 79-1702) | $25.00 |
MISCELLANEOUS |
|
| IRB Informational Statement Filings | $500.00 |
| Mortgage Registration Protests | $25.00 |
| No-Fund Warrant Requests | $150.00 |
| Reappraisal Requests, Complaints and appeals by any Board of County Commissioners of the final ratio study for the county | $2,000.00 |
| Any Municipality, Political Subdivision of the State, or School Appeals | Exempt |
SMALL CLAIMS AND EXPEDITED HEARINGS DIVISION
EQUALIZATIONS & PROTESTS |
|
| Not-for-profit organizaion if value is less than $100,000 (include documentation showing not-for-profit status with application) | Exempt |
| Single-family residential property, farmstead or mobile/manufactured home |
Exempt
|
| $250,000 or less | $100.00 |
| $250,001 through $1,000,000 | $150.00 |
| $1,000,001 through $3,000,000 |
$200.00 |
DIVISION OF TAXATION |
|
| Homestead property tax & Food sales tax refund | Exempt |
| less than $500 | Exempt |
| $500 but less than $10,001 | $50.00 |
| $10,001 through $14,999 | $150.00 |