Create a polygon using relativeToGround altitudeMode, which interprets the altitude as a value in meters above the ground.
Note: you'll need to specify the altitude value for each point. Can't just specify altitude for one and have others use same altitude. If you omit altitude it defaults to "0".
Here's polygon with each point set at 10 meters above ground.
<?xml version="1.0" encoding="utf-8"?>
<kml xmlns="http://www.opengis.net/kml/2.2">
<Placemark>
<name>tennis-poly</name>
<Polygon>
<altitudeMode>relativeToGround</altitudeMode>
<outerBoundaryIs>
<LinearRing>
<coordinates>
-122.43193945401,37.801983684521,10
-122.431564131101,37.8020327731402,10
-122.431499536494,37.801715236748,10
-122.43187136387,37.8016634915437,10
-122.43193945401,37.801983684521,10
</coordinates>
</LinearRing>
</outerBoundaryIs>
</Polygon>
</Placemark>
</kml>
If want the polygon to be flat on the horizontal plain regardless of the terrain then the altitudeMode must be absolute which is respect to mean sea level. You could skip defining the altitude in the coordinates and specify a single height using a <gx:altitudeOffset>
.
<?xml version="1.0" encoding="utf-8"?>
<kml xmlns="http://www.opengis.net/kml/2.2" xmlns:gx="http://www.google.com/kml/ext/2.2">
<Placemark>
<name>tennis-poly</name>
<Polygon>
<altitudeMode>absolute</altitudeMode>
<outerBoundaryIs>
<LinearRing>
<gx:altitudeOffset>50</gx:altitudeOffset>
<coordinates>
-122.43193945401,37.801983684521
-122.431564131101,37.8020327731402
-122.431499536494,37.801715236748
-122.43187136387,37.8016634915437
-122.43193945401,37.801983684521
</coordinates>
</LinearRing>
</outerBoundaryIs>
</Polygon>
</Placemark>
</kml>