Kansas Board of Tax Appeals Case Decisions
Frequently Asked Questions
Q: May applications and appeals be filed by facsimile or electronic
mail?
A: The Board accepts applications and appeals filed by facsimile and
electronic mail. If an application or appeal is submitted by facsimile
or electronic mail, do not send a copy by U.S. mail. The Board's facsimile
number is 785-296-6690 and the Board's e-mail address is maildesk@bota.state.ks.us.
Q: May I e-mail information directly to the Board Members or to Board
staff?
A: All correspondence that is related to cases pending before the Board
is to be sent to the Board's official e-mail address of maildesk@bota.state.ks.us
in order for the correspondence to be considered filed with the Board.
E-mail sent to individual e-mail addresses at the Board is not considered
filed with the Board and will not be stamped as officially filed with
the Board.
Q: What is the difference between the Small Claims Division and the
Regular Division of the Board?
A: Small Claims: The Small Claims Division was created to be an informal
process by which taxpayers could have their appeals heard in a relatively
short time period. The appeal of the valuation or assessment of single-family
residential properties must be filed with the Small Claims Division before
an appeal may be filed with the Regular Division. The appeal of properties
that are not single-family residential, may be filed in Small Claims only
if the valuation as shown on the Notice of Value from the county is less
than $2,000,000. Small Claims does not have the authority to address the
valuation of agricultural land. Appeals of the valuation of agricultural
land must be filed with the Regular Division. The appeal of decisions
from the Secretary of Revenue concerning income tax, homestead tax, sales
and use tax, etc., may be filed with Small Claims only if the amount of
tax in controversy is less than $15,000.
The owner of the property or the taxpayer may appear at the hearing in
person or may be represented by an attorney, a certified public accountant,
a certified general appraiser, a tax representative or agent, a member
of the owner's immediate family or an authorized employee of the owner.
The Small Claims hearing is to be held within 60-days of receipt of the
appeal and is to be held in the county where the property is located,
or an adjacent county. Hearings on appeals from the Secretary of Revenue
are to be held in the county where the taxpayer resides or an adjacent
county. At the Small Claims hearing, there will be one hearing officer.
There is no record kept of the hearing and all documentation submitted
by the parties is to be returned to the parties. The decision of the hearing
officer is to be mailed within 30-days after the hearing is held. See
K.S.A. 74-2433f.
Regular Division: The Regular Division process is more formal. An individual
owner of a property or taxpayer may appear at the hearing in person or
may be represented by an attorney. A tax representative or agent may appear
on behalf of the owner or taxpayer; however, the functions that such an
agent may perform on behalf of the owner or taxpayer are limited. See
Board's Memorandum concerning Tax Representatives and Agents, which is
available by contacting the Board or on the Board's Web site at www.ink.org/public/bota.
Corporations and other similar entities may be required to be represented
by an attorney when appearing before the Regular Division. See K.S.A.
77-515.
The hearing of single-family residential properties, lesser-valued commercial
properties, and agricultural land valuation and assessment appeals are
typically heard in various regional locations throughout the State, such
as in Chanute, El Dorado, Emporia, Garden City, Great Bend, Hays, Hutchinson,
Leavenworth, Overland Park, Kansas City, Salina, Topeka, and Wichita.
The hearing of multi-family residential properties and most commercial
properties are held in Topeka. Most appeals from the Secretary of Revenue
are heard in Topeka.
The hearing is more formal than Small Claims. Depending on the workload
of the Board, there may be one to five Board Members at the hearing. The
Board is the agency of record. Therefore, the hearing is recorded by either
the use of a tape recorder or by a certified shorthand reporter and all
documentation, etc. submitted is kept by the Board as part of the record.
There are specific rules that govern the exchange of documentation and
exhibits before the hearing and rules that govern how the hearing is conducted.
See K.A.R. 94-2-1 through 94-2-20. Depending on the complexity of the
case, a decision is usually mailed to the parties within 30 to 60 days
after the hearing is closed. Decisions in more complex cases may take
longer to be decided and a decision mailed to the parties.
Q: Am I required to have an attorney when I appeal to the Board of
Tax Appeals?
A: There is no requirement that an individual owner of a property be
represented by an attorney at either the Small Claims or the Regular Division
of the Board.
If the appeal is filed with the Small Claims Division, the owner of the
property may appear at the hearing in person or may be represented by
an attorney, a certified public accountant, a certified general appraiser,
a tax representative or agent, a member of the owner's immediate family
or an authorized employee of the owner. See K.S.A. 74-2433f.
If the appeal is filed with the Regular Division of the Board, an individual
owner of a property may appear at the hearing in person or may be represented
by an attorney. A tax representative or agent may appear on behalf of
the owner; however, the functions that such an agent may perform on behalf
of the taxpayer are limited. See Board's Memorandum concerning Tax Representatives
and Agents, which is available by contacting the Board or on the Board's
Web site at www.ink.org/public/bota.
Corporations and other similar entities may be required to be represented
by an attorney when appearing before the Regular Division. See K.S.A.
77-515.
Q: I am a tax representative or agent. What steps in the application
and appeals process may I perform?
A: Please contact the Board and request a copy of the Board's current
Memorandum regarding tax representatives and agents. In the alternative,
a copy of the Memorandum is available on the Board's Web site www.ink.org/public/bota.
Q: What is the difference between an entry of appearance and a declaration
of representative.
A: An entry of appearance is a document that is filed by an attorney
indicating that the attorney has been authorized to represent the taxpayer
in the matter before the Board. A declaration of representative is a document
that is filed by an individual or entity indicating that the owner of
the property has authorized the individual or entity to be the owner's
representative/agent in the matter before the Board.
Q: I want to file a tax exemption application. What are the steps
in the process?
A: A tax exemption application form is completed by the applicant and
filed with the County Appraiser of the county where the property is located.
The application form is available from the County Appraiser's office or
the Board's Web site at www.ink.org/public/bota.
The County Appraiser reviews the application, makes comments and/or recommendations
concerning the application, and forwards the application to the Board.
Upon receipt of the application, the Board assigns a docket number and
notifies the applicant and the county that the application has been received.
Once the Board's review of the application begins, the time before a decision
is mailed to the parties depends on the type of exemption application
and whether sufficient information has been provided with the application
for the Board to make a decision. If the Board requires additional information
before making a decision, a letter or letters may be sent to the applicant
requesting the information. In the alternative, the application may be
set for hearing before the Board. As a result, it is difficult to estimate
how long it will take to receive a decision on a tax exemption application.
Q: I recently received a Notice of Hearing from the Board. What is
the procedure if I wish to bring evidence, such as documents, pictures,
or witnesses to the hearing for the Board's review in making its decision?
A: Pursuant to the Board's regulation K.A.R. 94-2-13, copies of each
document, photograph, witness list, or other physical evidence are to
be exchanged with all parties, such as the County, Division of Property
Valuation, or Kansas Department of Revenue, whichever is applicable to
your appeal, at least 20 calendar days before the scheduled hearing. If
a party fails to exchange their evidence or provide a list of witnesses,
the evidence may be excluded from the hearing and the witnesses not allowed
to testify.
In addition, the Board requests that each party bring two copies of
their evidence to the hearing to be provided to the Board at the hearing.
Q: I recently received a Notice of Hearing from the Board. I am unavailable
to attend a hearing on the date scheduled. How do I request a continuance?
A: Pursuant to the Board's regulation K.A.R. 94-2-15, a request for a
continuance of a hearing is to be filed in writing with the Board at least
30 days before the date of the hearing. The presiding officer for the
Board may waive the 30-day requirement for good cause. The request for
a continuance should explain the reasons why you cannot attend the hearing
on the scheduled date. A copy of the request must be sent to each party,
such as the County, Division of Property Valuation, or Kansas Department
of Revenue, whichever is applicable to your appeal.
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