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Bill would waive duplicate filing fees for taxpayers with pending Board of Tax Appeals cases
Summary
Senate Bill 269 would amend statutory exceptions to the Board of Tax Appeals filing fee so taxpayers who have a previous year's appeal still pending would not owe a new filing fee for a subsequent year’s appeal while the earlier case remains undecided.
Senate Bill 269 would prevent the State Board of Tax Appeals from charging a second filing fee to a taxpayer who has an earlier appeal still pending before the board when the taxpayer files another appeal for a later tax year.
The bill was described to the Senate Assessment and Taxation Committee by a committee staff member identified in the hearing as Amelia. She said the bill would amend the statutory list of fee exceptions in KSA provisions to add a new exception: no filing fee would be charged if a taxpayer has filed an appeal for a previous year that remains pending before the Board of Tax Appeals at the time another appeal is filed. Amelia explained the current statutory language requires the earlier appeal to have passed the time periods in KSA that govern summary or full opinions — 14 days for a summary decision or up to 90 days if a full opinion is requested — before the exception applies. Under the proposed change, the exception would apply even if the earlier appeal is simply still pending and not yet scheduled for hearing.
Eric Stafford, representing the Kansas Chamber, testified in support. "This is a good pro-taxpayer piece of legislation that really isn't that complex," Stafford said, adding that it is fair for a taxpayer to avoid paying a second filing fee when the first appeal has not been addressed. The committee did not record any opposition or neutral testimony during the hearing.
Committee members asked clarifying questions during the hearing; one member summarized the effect as meaning a taxpayer who has already paid to file an appeal would not be required to pay again if the earlier appeal has not yet been heard. Amelia confirmed the process point that each tax year is treated as a separate appeal that typically requires a separate filing fee unless an exception applies.
The committee closed the hearing on SB 269 with no recorded vote or formal action on the bill during the session.
Proponents at the hearing characterized the bill as a narrow, taxpayer-friendly technical fix to avoid duplicate fees while cases remain pending before the Board of Tax Appeals.
