Board of Tax Appeals warns staffing shortfall and aging technology are slowing appeals

Kristen Wheeler, chair of the Board of Tax Appeals (BOTA), told the Special Committee on Taxation that the agency is processing near‑record numbers of appeals while operating with a small staff and an aging technology platform.

Wheeler said BOTA processed more appeals in the most recent fiscal year than in almost any year since 2019 and is seeing “near highs” in both regular and small‑claims filings. She noted the board handles both regular division cases, which follow the Administrative Procedure Act and Kansas rules of civil procedure, and a small‑claims track that is informal but subject to statutory deadlines. “All single‑family residential properties must go through the small claims appeal process,” Wheeler said, noting statutory deadlines compress that part of BOTA’s calendar.

Why it matters: BOTA’s delays have direct financial effects on taxpayers and taxing entities. Wheeler described commercial taxpayers that waited more than a year for hearings and local governments that must delay refunds until appeals are resolved. She said the board’s current throughput depends on human case management and that technology alone will not solve the problem.

What BOTA told the committee - Workload and staffing: Wheeler said BOTA is operating with 16 full‑time equivalents (FTEs) and listed turnover that resulted in a 25% staff change in an 18‑month span. She described a staffing deficit equivalent to roughly 80 person‑work weeks for one category of appeals. “At current case loads, we have a deficit of 80 work weeks a year,” she said. She recommended adding an administrative assistant and a legal assistant and asked the committee to consider a taxpayer‑advocate position to help self‑represented appellants. - Processing time: Wheeler supplied a sample process map showing an uncomplicated residential appeal requires about five staff hours; she estimated that BOTA’s small staff requires hundreds of weeks of work to process current filings. She also described how continuances and late settlements lengthen dockets. - Technology: Wheeler said BOTA has an underway content‑management project to replace a defunct 2008 system; she estimates roughly nine months until install and several more months for adoption. She cautioned that tech will help but not eliminate the need for more trained staff to actively manage cases. - Near‑term steps: BOTA is recruiting hearing officers and contracting temporary attorneys for small‑claims and exemption dockets; Wheeler said a legal assistant would let attorneys spend more time on case management and less on routine tasks. She also described proposed case‑management surveys and a possible mediation pilot that could require statutory changes.

Committee questions and context: Members asked about county origins of appeals, the impact of delayed decisions on businesses and taxing authorities, and whether PVD guidance or county practices affect the number of appeals. Wheeler and BOTA staff said Johnson, Wyandotte, Sedgwick and Shawnee historically produce large numbers of appeals but cautioned that filings reflect dissatisfaction with valuations statewide.

Ending: Wheeler said the board will continue to pursue a mix of staffing increases and technology improvements and urged the committee to consider policy and funding options that reduce processing delays.