The bill amends K.S.A. 74-2438a to prohibit the collection of a filing fee by the executive director of the state board of tax appeals when a taxpayer has a previous appeal that remains pending. Specifically, it states that no filing fee shall be charged to taxpayers with unresolved appeals from prior years, as well as to certain other categories of taxpayers, including those appealing single-family residential property tax refunds, not-for-profit organizations with property valuations under $100,000, and municipalities or political subdivisions. Additionally, the bill renames the COTA filing fee fund to the BOTA filing fee fund and outlines the procedures for remitting and expending these fees.

Furthermore, the bill repeals the existing section of K.S.A. 74-2438a, effectively updating the legal framework governing filing fees for tax appeals. The changes aim to alleviate the financial burden on taxpayers with pending appeals and streamline the process for specific groups, thereby enhancing access to the tax appeals system. The act will take effect upon its publication in the statute book.

Statutes affected:
As introduced: 74-2438a