Committee hears bill to waive repeat filing fees at Board of Tax Appeals when prior appeal remains pending

Senate Bill 269 was heard by the Committee on Taxation. The bill would prohibit the Board of Tax Appeals (BOTA) from charging a filing fee when a taxpayer has a previous appeal still pending at the board at the time a subsequent appeal for the same tax year is filed.

Why it matters: Supporters say the bill prevents duplicative filing fees where a taxpayer's earlier appeal has not been resolved; the division of budget provided a fiscal estimate showing several hundred thousand dollars in lost filing-fee revenue over the next three fiscal years.

Fiscal impact and testimony: The Division of Budget reported BOTA estimates the bill would decrease filing-fee fund revenues by $130,000 in FY 2026, $135,000 in FY 2027, and $140,000 in FY 2028. Eric Stafford of the Kansas Chamber told the committee the measure "is a very simple bill" that passed the Senate 40-0 and that it prevents duplication of fees when an appeal has not been resolved. As Stafford explained, the bill addresses situations where a taxpayer must pay an additional filing fee while an earlier appeal remains unresolved before the board.

Discussion: Committee members discussed the administrative prevalence and impact of duplicate fees. Representative Turner described constituent hardship from lengthy delays at BOTA and said the bill could reduce related business risk. Committee members asked about the amount of the filing fee; the bill's proponents did not have the precise schedule on hand and said fee amounts vary by property classification and other factors. The Department of Revenue and staff said a fee schedule is available and varies by case characteristics.

Outcome: The committee closed the hearing on Senate Bill 269 after proponent testimony; no committee vote was recorded during this meeting.