reglab/housing_qa huggingface dataset:
KS Stat § 79-201c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201c Same; wearing apparel; household goods and personal effects; graveyards.

79-201c. Same; wearing apparel; household goods and personal effects; graveyards. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:First. The wearing apparel of every person.Second. All household goods and personal effects not used for the production of income. The terms household goods and personal effects when used in this act, except as otherwise specifically provided, shall include all items of furniture, cooking utensils, refrigerators, deep freezers, washing and drying machines, dishwashers, stoves, ranges, ironers, vacuum cleaners, sewing machines, radios, record players, television sets, shop and hobby equipment used in or about the home, fishing equipment (not including boats), bicycles, yard and garden equipment, firearms, golf clubs, photographic equipment, jewelry, luggage, musical instruments, air conditioners if not a part of the central heating and air conditioning system, sailboards and pick-up truck shells. For the purposes of this paragraph, household goods and personal effects shall not be deemed to be used for the production of income when used in the home for day care home purposes if such home has been registered or licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto, or when used in the home for bed and breakfast home purposes as defined in K.S.A. 79-1439, and amendments thereto.Third. All lands used exclusively as graveyards.The provisions of this section shall apply to all taxable years commencing after December 31, 2003.History: L. 1975, ch. 495, § 4; L. 1977, ch. 325, § 1; L. 1988, ch. 374, § 4; L. 1999, ch. 123, § 1; L. 2004, ch. 173, § 7; July 1.
KS Stat § 79-201e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201e Same; mined land; reclaimed surface mining operations.

79-201e. Same; mined land; reclaimed surface mining operations. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:All real property upon which surface mining operations were conducted prior to January 1, 1969, but which has been reclaimed and returned to productive use, to the extent of the increase in the valuation of such property resulting from reclamation and conservation practices performed upon such property by the owner thereof, for a period of five (5) years from and after the calendar year in which such property is reclaimed and returned to productive use shall be exempt from taxation. Before such exemption may be granted, the taxpayer shall file a claim for such exemption with the county clerk or county assessor, as the case may be, and no exemption shall be allowed if the reclamation work commenced is discontinued before completion of the work.The provisions of this section shall apply to all taxable years commencing after December 31, 1974.History: L. 1975, ch. 495, § 6; July 1.
KS Stat § 79-201h (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201h Same; solar energy systems.

79-201h. Same; solar energy systems. Any solar energy system shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas. For the purposes of this section, the term "solar energy system" shall have the meaning ascribed thereto by K.S.A. 79-32,169 as in effect on June 30, 1980. The provisions of this section shall be applicable to all taxable years commencing after December 31, 1979, through December 31, 1985.History: L. 1980, ch. 310, § 11; July 1.
KS Stat § 79-201i (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201i Purpose for farm machinery and equipment property tax exemption.

79-201i. Purpose for farm machinery and equipment property tax exemption. It is the purpose of K.S.A. 79-201j of this act to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth and development of agricultural endeavors within the state. Agriculture, as conducted in farming and ranching operations throughout the state, is the primary basis of the Kansas economy. Communities, regions, and the state as a whole are materially dependent upon agricultural endeavors and derive substantial financial benefit from the success of Kansas agriculture. Farming and ranching operations require the investment of large sums of capital for the purpose of providing the land on which the operations are conducted, and the farm machinery and equipment necessary to satisfactorily carry out such endeavors. Because of agriculture's unique requirements of substantial capital investment, the property tax burden becomes a deterrent to such investment and, in some instances, an encouragement to farm and ranch abandonment. Kansas, and all its citizens, will benefit from any improvement in the economic environment of Kansas agriculture. The exemption from the ad valorem property tax of farm machinery and equipment actually and regularly used in farming and ranching operations will constitute an incentive to agriculture and will improve the general economy of the state. Considering this state's heavy reliance on agriculture, the enhancement of agricultural endeavors is deemed to be a public purpose which will promote the general welfare of the state and be for the benefit of the people of the state.History: L. 1982, ch. 390, § 2; May 20.
KS Stat § 79-201k (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201k Property exempt from taxation; purpose; business aircraft.

79-201k. Property exempt from taxation; purpose; business aircraft. (a) It is the purpose of this section to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth of commerce within the state; to encourage the location of new business and industry in this state and the expansion, relocation or retention of existing business and industry when so doing will help maintain or increase the level of commerce within the state; and to promote the economic stability of the state by maintaining and providing employment opportunities, thus promoting the general welfare of the citizens of this state, by exempting aircraft used in business and industry, from imposition of the property tax or other ad valorem tax imposed by this state or its taxing subdivisions. Kansas has long been a leader in the manufacture and use of aircraft and the use of aircraft in business and industry is vital to the continued economic growth of the state.(b) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:First. For all taxable years commencing after December 31, 2002, all aircraft used predominantly to earn income for the owner in the conduct of the owner's business or industry. If the owner's business or industry is the leasing of aircraft, the lessee's use of the aircraft shall not be considered in determining this exemption. The term "predominantly" means: (1) At least 80% of the total use of the aircraft; or (2) utilization of the aircraft such that all of the aircraft costs are deductible for federal income tax purposes. The term "aircraft" shall not include lightweight roadable vehicles, as defined by K.S.A. 8-126, and amendments thereto.History: L. 1982, ch. 390, § 4; L. 1988, ch. 374, § 3; L. 2004, ch. 171, § 2; L. 2011, ch. 66, § 4; July 1.
KS Stat § 79-201l (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201l Severability clause.

79-201l. Severability clause. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.History: L. 1982, ch. 390, § 5; May 20.
KS Stat § 79-201m (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201m Property exempt from taxation; merchants' and manufacturers' inventory.

79-201m. Property exempt from taxation; merchants' and manufacturers' inventory. To the extent herein specified, merchants' and manufacturers' inventory shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas.(a) As used in this section:(1) "Merchant" means and includes every person, company or corporation who shall own or hold, subject to their control, any tangible personal property within this state which shall have been purchased primarily for resale in the ordinary course of business without modification or change in form or substance, and without any intervening use, except that, an incidental use, including but not limited to the rental or lease of any such property, shall not be deemed to be an intervening use;(2) "manufacturer" means and includes every person, company or corporation who is engaged in the business of transforming, refining or combining materials and labor to convert tangible personal property from one form to another including packaging; and(3) "inventory" means and includes those items of tangible personal property that: (1) Are primarily held for sale in the ordinary course of business (finished goods); (2) are in process of production for such sale (work in process); or (3) are to be consumed either directly or indirectly in the production of finished goods (raw materials and supplies). A capital asset subject to depreciation or cost recovery accounting for federal income tax purposes that is retired from regular use by its owner and held for sale or as standby or surplus equipment by such owner shall not be classified as inventory.(b) The provisions of this section shall not apply to any tangible personal property of a public utility as defined by K.S.A. 79-5a01, and amendments thereto.The provisions of this section shall apply to all taxable years commencing after December 31, 1988.History: L. 1988, ch. 375, § 2; L. 1989, ch. 289, § 1; L. 1989, ch. 1, § 1 (Special Session); Dec. 14.
KS Stat § 79-201n (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201n Property exempt from taxation; grain.

79-201n. Property exempt from taxation; grain. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:All grain. As used in this section: "Grain" includes soybeans, cowpeas, wheat, corn, oats, barley, kafir, rye, flax and all other grains, but shall not include any such grain after it has been milled or processed.The provisions of this section shall be applicable to all taxable years commencing after December 31, 1988.History: L. 1988, ch. 391, § 1; July 1.
KS Stat § 79-201o (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201o Property exempt from taxation; construction hand tools.

79-201o. Property exempt from taxation; construction hand tools. (a) It is the purpose of this section to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth and development of the construction industry within the state. The exemption from the ad valorem property tax of hand tools used in the construction industry will constitute an incentive to economic development within the state and will improve the general economy of the state. Such an exemption will also further fairness in the state's current taxing structure.(b) The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:For all taxable years commencing after December 31, 1987, all hand tools and hand tool boxes actually and regularly used exclusively by a mechanic or tradesperson in the construction industry in the course of such business.History: L. 1988, ch. 374, § 1; July 1.
KS Stat § 79-201p (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201p Property exempt from taxation; motor vehicle inventories.

79-201p. Property exempt from taxation; motor vehicle inventories. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:All motor vehicles held as inventory for sale by any motor vehicle dealer. As used in this section, "motor vehicle" means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, and "motor vehicle dealer" means and includes a new vehicle dealer and a used vehicle dealer as the same are defined by K.S.A. 8-126, and amendments thereto.The provisions of this section shall apply to all taxable years commencing after December 31, 1988.History: L. 1988, ch. 374, § 5; July 1.
KS Stat § 79-201q (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.

79-201q. Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:(a) (1) All property owned and primarily operated as an airport by a political subdivision, including property leased by the political subdivision for purposes not essential to the operation of an airport, for all taxable years commencing before January 1, 1993.(2) For all taxable years commencing after December 31, 1992, all property owned and primarily operated as an airport by a political subdivision, including property leased by the political subdivision for purposes essential to the operation of an airport. Payments in lieu of property taxes may be required for any or all of such years for such leased property, and such payments shall be apportioned and distributed in the same manner as general property taxes.(b) If the term of any lease existing on April 15, 1991, of any such property for purposes not essential to the operation of an airport extends beyond tax year 1992, the expiration date of the exemption provided by subsection (a) shall be the tax year next following the tax year during which such lease expires. Payments in lieu of taxes may be required for taxable years commencing after December 31, 1992, for any such property for the duration of any such lease, and all such payments shall be apportioned and distributed in the same manner as general property taxes.(c) Nothing in this section shall be deemed to apply to or limit the operation of K.S.A. 27-319, 27-330 or 79-201a Second, and amendments thereto.(d) All property taxes, including any penalties and interest accrued thereon, imposed upon any property described in subsection (a) and (b) for all taxable years to which such subsections apply are hereby declared to be canceled but any such amounts paid in any such year shall not be refunded except that with respect to Liberal municipal airport such amounts shall be refunded.(e) The county or district appraiser shall value the land and improvements, and the value of the land and improvements may be entered on the assessment rolls in separate entries and descriptions. The provisions of this subsection shall be applicable to all taxable years commencing after December 31, 1992.History: L. 1991, ch. 7, § 2; L. 1992, ch. 171, § 1; L. 2003, ch. 156, § 1; July 1.
KS Stat § 79-201r (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201r Property exempt from taxation; Strother Field airport.

79-201r. Property exempt from taxation; Strother Field airport. For all taxable years commencing after December 31, 1991, the Strother field airport commission shall be exempt from the payment of ad valorem taxes levied by the state and any other political or taxing subdivision of the state on property owned by it prior to and on January 1, 1992. All property taxes, including any penalties and interest accrued thereon, imposed upon any property herein described for all taxable years commencing prior to January 1, 1992, are hereby declared to be cancelled but any such amounts paid in any such year shall not be refunded.History: L. 1992, ch. 171, § 3; July 1.
KS Stat § 79-201s (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201s Property exempt from taxation; certain municipal airports; valuation of land and improvements.

79-201s. Property exempt from taxation; certain municipal airports; valuation of land and improvements. (a) For all taxable years commencing after December 31, 1991, all property owned and primarily operated as an airport by an airport authority established under K.S.A. 3-162 et seq., and amendments thereto, including property leased by the airport authority for aviation related purposes, shall be exempt from all property or ad valorem taxes levied under the laws of this state. If the term of any lease existing on April 15, 1991, of any property for purposes not aviation related extends beyond tax year 1991, such property shall be exempt from all property or ad valorem taxes levied under the laws of this state until the tax year next following the tax year during which such lease expires.(b) All property or ad valorem taxes, including any penalties and interest accrued thereon, imposed upon any property described by subsection (a) for all taxable years commencing prior to January 1, 1992, are hereby declared to be canceled.(c) The county or district appraiser shall value the land and improvements, and the value of the land and improvements may be entered on the assessment rolls in separate entries and descriptions. The provisions of this subsection shall be applicable to all taxable years commencing after December 31, 1991.History: L. 1992, ch. 171, § 4; L. 2003, ch. 156, § 2; July 1.
KS Stat § 79-201t (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201t Property exempt from taxation; oil leases.

79-201t. Property exempt from taxation; oil leases. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:(a) All oil leases, other than royalty interests therein, the average daily production from which is three barrels or less per producing well, or five barrels or less per producing well which has a completion depth of 2,000 feet or more.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1997.History: L. 1992, ch. 282, § 20; L. 1998, ch. 130, § 27; July 1.
KS Stat § 79-201u (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201u Property exempt from taxation; motor vehicles donated for charitable auctions.

79-201u. Property exempt from taxation; motor vehicles donated for charitable auctions. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (a) All motor vehicles donated to any charitable organization, which is exempt from federal income taxation pursuant to section 501(c)(3) and is an eligible recipient of a charitable contribution pursuant to section 170(c)(2) of the federal internal revenue code, for the purpose of selling such motor vehicles at a charitable auction, the proceeds of which are to be used for the benefit of such charitable organization.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1993.History: L. 1994, ch. 299, § 2; July 1.
KS Stat § 79-201w (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201w Property exempt from taxation; machinery, equipment, materials and supplies.

79-201w. Property exempt from taxation; machinery, equipment, materials and supplies. The following described property, to the extent specified by this section, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:Any item of machinery, equipment, materials and supplies which, except for the operation of the provisions of this section, would be required to be listed for the purpose of taxation pursuant to K.S.A. 79-306, and amendments thereto, and which is used or to be used in the conduct of the owner's business, or in the conduct of activities by an entity not subject to Kansas income taxation pursuant to K.S.A. 79-32,113, and amendments thereto, whose original retail cost when new is $400 or less for tax years 2005 and 2006, and $1,500 or less for tax year 2007, and all tax years thereafter.History: L. 1995, ch. 254, § 1; L. 1998, ch. 130, § 24; L. 2002, ch. 185, § 19; L. 2006, ch. 205, § 8; July 1.
KS Stat § 79-201x (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201x Property exempt from taxation; residential property exempt from statewide school levy.

79-201x. Property exempt from taxation; residential property exempt from statewide school levy. For taxable years 2021 and 2022, the following described property, to the extent herein specified, shall be and is hereby exempt from the property tax levied pursuant to the provisions of K.S.A. 72-5142, and amendments thereto: Property used for residential purposes to the extent of $20,000 of its appraised valuation.History: L. 1997, ch. 42, § 1; L. 1998, ch. 130, § 26; L. 1999, ch. 165, § 9; L. 2001, ch. 215, § 9; L. 2003, ch. 147, § 36; L. 2005, ch. 152, § 43; L. 2007, ch. 152, § 8; L. 2009, ch. 97, § 2; L. 2011, ch. 110, § 3; L. 2013, ch. 99, § 9; L. 2015, ch. 4, § 73; L. 2017, ch. 95, § 103; L. 2019, ch. 19, § 19; L. 2021, ch. 115, § 5; July 1.
KS Stat § 79-201z (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-201z Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization.

79-201z. Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization. The following described property, to the extent herein specified, shall be and is exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:(a) All real property and tangible personal property actually and primarily used for housing for the elderly, persons with disabilities or persons with limited or low income, which is owned solely and operated by an organization recognized as a community housing development organization by the Kansas housing resource corporation and organized not-for-profit under the laws of the state of Kansas or by a corporation organized not-for-profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation. For purposes of this subsection, such property shall meet housing quality standards as defined by the United States department of housing and urban development and shall be low cost housing at or below fair market rent.(b) The provisions of subsection (a) shall apply to all taxable years commencing after December 31, 2004.History: L. 2005, ch. 103, § 1; July 1.