Sales/Use Tax, Income Tax or Withholding
The department tries to resolve tax matters before an appeal is necessary. However the informal administrative appeal process is designed to resolve tax issues without formal court proceedings.
Appeal Process Steps
- Taxpayer receives initial notice of an assessment and has the opportunity to work with a problem resolution officer to resolve the matter.
- If attempts to resolve any issues are unsuccessful, the problem resolution officer will issue a notice of final assessment.
- If the taxpayer disagrees with the notice, an appeal letter must be sent to the department within 60 days requesting an informal conference. This request must identify the objections to the assessment or refund denial.
- The taxpayer is notified of the receipt of the request. A date and time for the first status conference is set and a confirmation letter is sent to the taxpayer. Status conferences are often held by telephone to avoid expense to the taxpayer.
- Status conferences review all facts and issues. This continues until the matter is resolved or it is clear that no resolution can occur at the department level.
- The department must issue a written final determination within 270 days of the request for informal conference. This written determination constitutes final agency action and is subject to administrative review by the Kansas Court of Tax Appeals.
- The taxpayer has 30 days to file a written notice of appeal of the department’s final determination to the Kansas Court of Tax Appeals, with a copy to the Secretary of Revenue.
Property Valuation Appeals
If you believe the county’s value does not reflect the fair market value of your property on Jan. 1, you should appeal. The appeals process is an opportunity to review a property in more detail. We all want values to be accurate so we have a fair basis for sharing the cost of local services. You are welcome to request information about how your property was valued from the county appraiser’s office in order to determine whether you should appeal.
The first opportunity you have to appeal is when you receive the written notice of your property’s value in the spring. To appeal, contact your county appraiser within 30 days from the date the notice was mailed.