Motor Carrier Ad Valorem Appeal Process

Valuation Appeal
The appraisal, assessment and tax bill statement is completed and sent to the carrier, by first class mail, on or before Aug. 1 of each year. The statement is required to contain the amount of valuation or assessment, the rate of levy and the amount of the tax. If a motor carrier has any objection to the statement as issued, the motor carrier must, within 15 days of the date of mailing of such statement notify the director of property valuation in writing of such objection, setting forth the basis of the objection and all facts relating thereto. Such objection constitutes a request for an “informal conference”. Failure to request an “informal conference” does not preclude the carrier from filing an appeal under K.S.A. 74-2438 (Appeal to the State Board of Tax Appeals).

An “informal conference” will be scheduled upon receipt of an objection or may be scheduled by contacting the Motor Carrier hearing officer of the State Appraised Property Bureau.

E-Mail - pvd.mctax@kdor.ks.gov
Phone - 785-296-4510
Fax - 785-296-8509

Notification of the date and time for the conferences is made by email, phone or fax followed by written confirmation. Conferences are meant to be brief and to the point and are promptly followed by a formal finding of the Director in the form of a "new" statement conveying the change, if any, resulting from the conference. This second "statement" is not subject to an informal conference.

Carriers have thirty days from receipt of the "statement" (original or amended) to file a notice of appeal with the State Board of Tax Appeals (BOTA). The board sets a time and place for a de novo hearing. Such hearings are conducted in accordance with the provisions of the Kansas administrative procedures act. Companies requesting such hearings may be required to obtain Kansas counsel. BOTA may affirm either party or render its opinion anew.

Appeal from a BOTA order may be made to the State Court of Appeals.
Such appeals are made on the record produced at BOTA.

Appeal from a decision of the State Court of Appeals can be made to the Kansas Supreme Court.
It is possible for an appeal to go directly from BOTA to the Supreme Court if the Court believes, or it can be convinced, that the issue is of statewide significance.

The Board of Tax Appeals may be contacted:
On the web at - www.kansas.gov/bota/
By telephone at - 785-296-2388
By fax at - 785-296-6690
By mail at:
Board of Tax Appeals
Docking State Office Building
915 S.W. Harrison St., Suite 451
Topeka, KS 66612-1505

Payment Under Protest
The carrier is entitled to pay motor carrier property taxes under protest. The carrier may "Protest" any feature of the tax (valuation, assessment, levy, error, etc.).

In order to protest the carrier must file a written statement with the Director of Property Valuation at the time of paying the tax. The statement must clearly identify the grounds on which all or any part of the tax is being protested.

If the grounds of the protest are that the tax levy or any part of the tax is illegal the carrier shall state the exact portion of the tax which is being protested.

If the grounds of the protest are objections to the valuation or assessment of the property, the carrier shall state the amount of valuation or assessment, which the motor carrier admits to being valid, and the exact portion of the tax, which is being protested.

Every motor carrier making a “payment under protest” must within 30 days, after filing the protest with the Director of the Division of Property Valuation, commence an action for recovery of the disputed tax in the District Court. The District Court must be in the county of residence of the carrier, or if a nonresident of Kansas, in the District Court of Shawnee County.

District Court action will require obtaining Kansas counsel.

Failure to timely commence an action in some court of competent jurisdiction for the recovery of the protested taxes causes the protest to become null and void and of no effect whatsoever.

Motor Carrier Property Tax Forms
A Motor Carrier Rendition

Property tax forms or Ad Valorem property forms (the rendition) are automatically mailed to carriers who have registered to operate in or through Kansas. The forms are typically mailed on or before Feb. 15, of each year to the address of record as supplied through base state registration. The “Schedule I” motor carrier rendition form is unique to each carrier because they carry the Kansas (Department of Revenue) DOR account number and name used to identify each carrier. Consequently, acquiring an authorized “Schedule I” is essential for a proper filing.

If you do not have a “Schedule I” with the proper name and identification provided by this office you must contact the Motor Carrier Section in order to acquire one. A "Schedule I” may be requested by email, fax, telephone or mail. We hope to have Schedule I’s available on the web-site soon. All general equipment forms (Tractor, Truck, Trailer & Bus) are available using the link below.

Equipment Listing Forms Packet -includes Tractors, Trailers, Trucks and Busses.

E-Mail - pvd.mctax@kdor.ks.gov
Phone - 785-296-4510
Fax - 785-296-8509

If you would like a full set of forms mailed to you please use the following email address or postal address to request “Kansas motor carrier property tax forms” to be mailed to you from the Division of Property Valuation. Be sure to provide your Account Number (DOR#), ICC number, as well as your name and address and the tax year/filing year for which forms are requested.

pvd.mctax@kdor.ks.gov

Address:
Motor Carrier Section
Docking State Office Bldg. 4th FL. N
915 SW Harrison St.
Topeka, KS 66612-1585

The above addresses may be used to request:

  • A short extension of the filing time can be granted, upon request, as long as the March 20 deadline has not passed. Forms are required to be filed, on or before March 20, each year.
  • If you have already missed the mailing deadline of March 20 you may wish to make a request to have the penalty waived. A penalty waiver request should be made is a simple letter format to the director of the Division of Property Valuation. You must specifically ask that the “penalty be waived”. You must also state the circumstances that caused the late filing. The vast majority of such requests are granted.
  • The penalty for failure to file timely is a 50 percent increase in the assessed value. The Director has the discretion to waive the late filing penalty upon receipt of a formal request, from a carrier, to do so and upon the circumstances of the late filing passing a rational “just cause test”.

Back to the main Property Valuation page