82mm filters are BIG and often expensive but are a much better option than stepping rings, which can jam in threads and be quite a tedious thing to try and get off if over-tightened. SMC Pentax 67 lens filters sizes vary greatly from 67mm to 82mm; for photographers using a 35mm kit, filters from that are frequently usefully interchanged to the 6x7 system. For others, it's a case of buy what is needed as you go along.
BTW, you won't really need "contrast filters" for the SMC Pentax 67 55mm; it has legendary excellent contrast. Same with a few others like the SMC Pentax 67 75mm AL.