reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-221 Property exempt from taxation; leased real and personal property of certain economic development corporations.

79-221.
Property exempt from taxation; leased real and personal property of certain economic development corporations.
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:
(a) All buildings, together with the land upon which such buildings are located, and all tangible personal property rented or leased from a lessor having a 51% or more ownership interest in the lessee, from a lessor in which the lessee has a 51% or more ownership interest or from a lessor which is a community based not-for-profit economic development corporation organized under the laws of this state which is exempt from federal income taxation pursuant to paragraphs (4) and (6) of subsection (c) of section 501 of the federal internal revenue code of 1986 as in effect on January 1, 1990, if: (1) Such rented or leased property is integrally associated with other property which has been exempted pursuant to section 13 of article 11 of the Kansas constitution, and (2) such leased property is otherwise used exclusively for the same exempt purpose for which the exemption was granted pursuant to section 13 of article 11 of the Kansas constitution.
(b) For the purposes of this section, a community based not-for-profit economic development corporation shall mean a corporation organized and existing solely for the purpose of engaging in economic development activities and improving the economic climate of the county wherein lies the principal office of the corporation.
(c) The exemption granted pursuant to this section shall expire at the expiration of the same period of years for which the exemption was granted by the county or city for property owned by such lessee.
(d) The provisions of this section shall apply to all taxable years commencing after December 31, 1993.
History:
L. 1990, ch. 345, § 5; L. 1994, ch. 268, § 5; May 5.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-222 Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.

79-222.
Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.
(a) The following described property, to the extent specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of Kansas:
Any building constructed on property of a state educational institution under the supervision of the state board of regents, owned by a municipality and operated by a Kansas not-for-profit entity comprised of one or more state universities and municipalities for the purpose of strategic technology acquisition and commercialization, and any personal property located therein.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2004.
History:
L. 2005, ch. 161, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-225 Property exempt from taxation; certain integrated coal gasification power plant property.

79-225.
Property exempt from taxation; certain integrated coal gasification power plant property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas:
(1) Any new integrated coal gasification power plant property or any expanded integrated coal gasification power plant property.
(2) All property purchased for or constructed or installed at an integrated coal gasification power plant to comply with air emission standards imposed by state or federal law.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 12 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.
(d) As used in this section:
(1) "Expanded integrated coal gasification power plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing integrated coal gasification power plant, construction of which expansion begins after December 31, 2005.
(2) "Expansion of an existing integrated coal gasification power plant" means expansion of the capacity of an existing integrated coal gasification power plant by at least 10% of such capacity.
(3) "Integrated coal gasification power plant" has the meaning provided by K.S.A. 79-32,238, and amendments thereto.
(4) "New integrated coal gasification power plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an integrated coal gasification power plant, construction of which begins after December 31, 2005.
History:
L. 2006, ch. 209, § 26; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-226 Property exempt from taxation; certain refinery property.

79-226.
Property exempt from taxation; certain refinery property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new refinery property, any expanded refinery property or any restored refinery property.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.
(d) As used in this section:
(1) "Expanded refinery property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing refinery, construction of which expansion begins after December 31, 2005.
(2) "Expansion of an existing refinery" means expansion of the capacity of an existing refinery by at least 10% of such capacity.
(3) "New refinery property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a refinery, construction of which begins after December 31, 2005.
(4) "Refinery" has the meaning provided by K.S.A. 79-32,217, and amendments thereto.
(5) "Restored refinery property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of restoration of production of a refinery which has been out of production for five or more years.
History:
L. 2006, ch. 209, § 31; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property.

79-227.
Property exempt from taxation; certain crude oil or natural gas pipeline property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new qualifying pipeline property.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.
(d) As used in this section:
(1) "New qualifying pipeline property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a new qualifying pipeline, construction of which begins after December 31, 2005.
(2) "Qualifying pipeline" has the meaning provided by K.S.A. 79-32,223, and amendments thereto.
History:
L. 2006, ch. 209, § 34; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-228 Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.

79-228.
Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new integrated coal or coke gasification nitrogen fertilizer plant property or any expanded integrated coal or coke gasification nitrogen fertilizer plant property.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.
(d) As used in this section:
(1) "Expanded integrated coal or coke gasification nitrogen fertilizer plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant, construction of which expansion begins after December 31, 2005.
(2) "Expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant" means expansion of the capacity of an existing integrated coal or coke gasification nitrogen fertilizer plant by at least 20% of such capacity.
(3) "Integrated coal or coke gasification nitrogen fertilizer plant" has the meaning provided by K.S.A. 79-32,228, and amendments thereto.
(4) "New integrated coal or coke gasification nitrogen fertilizer plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an integrated coal or coke gasification nitrogen fertilizer plant, construction of which begins after December 31, 2005.
History:
L. 2006, ch. 209, § 36; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-229 Property exempt from taxation; certain biomass-to-energy plant property.

79-229.
Property exempt from taxation; certain biomass-to-energy plant property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new biomass-to-energy plant property or any expanded biomass-to-energy plant property.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.
(d) As used in this section:
(1) "Biomass-to-energy plant" has the meaning provided by K.S.A. 79-32,233, and amendments thereto.
(2) "Expanded biomass-to-energy plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing biomass-to-energy plant, construction of which expansion begins after December 31, 2005.
(3) "Expansion of an existing biomass-to-energy plant" means expansion of the capacity of an existing biomass-to-energy plant by at least 10% of such capacity.
(4) "New biomass-to-energy plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a biomass-to-energy plant, construction of which begins after December 31, 2005.
History:
L. 2006, ch. 209, § 38; L. 2007, ch. 113, § 20; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-230 Property exempt from taxation; nuclear generation facility property.

79-230.
Property exempt from taxation; nuclear generation facility property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas:
Any new nuclear generation facility property.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2006.
(d) The owner or owners of any new nuclear generation facility property shall pay to the appropriate taxing subdivisions of the state a payment in lieu of taxes in an amount equal to the amount which would have been levied upon the real property portion of such property if such real property were subject to ad valorem taxes as long as any exemption granted pursuant to this section is still in effect, and such taxing subdivision is authorized to receive and expend revenue resulting therefrom in the manner as otherwise provided by law.
(e) As used in this section:
(1) "Existing nuclear generation facility" means a nuclear generation facility which is in existence on January 1, 2007.
(2) "New nuclear generation facility property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a nuclear generation facility, of which construction begins after December 31, 2006, and which is within three miles of the reactor of an existing nuclear generation facility.
(3) "Nuclear generation facility" means any physical plant utilizing nuclear energy as the primary fuel for the production or generation of electricity or electric power.
History:
L. 2007, ch. 113, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-231 Property exempt from taxation; waste heat utilization system property at electric generation facility.

79-231.
Property exempt from taxation; waste heat utilization system property at electric generation facility.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any waste heat utilization system property.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2006.
(d) As used in this section:
(1) "Waste heat utilization system" has the meaning provided in K.S.A. 74-8949d, and amendments thereto.
(2) "Waste heat utilization system property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a waste heat utilization system.
History:
L. 2007, ch. 113, § 17; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-232 Property exempt from taxation; biofuel storage and blending equipment.

79-232.
Property exempt from taxation; biofuel storage and blending equipment.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any storage and blending equipment.
(b) The provisions of subsection (a) shall apply from and after installation of such equipment and for the 10 taxable years immediately following the taxable year in which installation of such equipment is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2006.
(d) As used in this section, "storage and blending equipment" has the meaning provided in K.S.A. 79-32,251, and amendments thereto.
History:
L. 2007, ch. 113, § 37; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.

79-233.
Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any carbon dioxide capture, sequestration or utilization property; and any electric generation unit which captures and sequesters all carbon dioxide and other emissions.
(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the five taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2007.
(d) As used in this section, "carbon dioxide capture, sequestration or utilization property" means: (1) Any machinery and equipment used to capture carbon dioxide from industrial and other anthropogenic sources or to convert such carbon dioxide into one or more products; (2) any carbon dioxide injection well, as defined in K.S.A. 2023 Supp. 55-1637, and amendments thereto; and (3) any machinery and equipment used to recover carbon dioxide from sequestration.
History:
L. 2007, ch. 73, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-234 Same; certain tangible personal property.

79-234.
Same; certain tangible personal property.
(a) The following described property, to the extent specified by this section, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
First. Any property classified for property tax purposes pursuant to section 1 of article 11 of the constitution of the state of Kansas in subclass (6) of class 2 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, whose purchase price is $750 or less.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2008.
History:
L. 2008, ch. 182, § 6; June 5.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-235 Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes.

79-235.
Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes.
(a) The following described property, to the extent specified by this section, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
First. Any building constructed on property of the university of Kansas or a related endowment association, or both, owned or operated, or both, by a Kansas not-for-profit entity, for the purpose of a strategic technology acquisition and commercialization incubator, and any personal property located therein.
(b) The provisions of this section shall apply to all tax years commencing after December 31, 2008.
History:
L. 2008, ch. 182, § 7; June 5.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-250 Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.

79-250.
Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.
No city or county may grant any exemption from ad valorem taxation under section 13 of article 11 of the Constitution of the state of Kansas for all or any portion of the appraised valuation of all or any part of the buildings, improvements, tangible personal property and land of any poultry confinement facility, rabbit confinement facility or swine production facility which is on agricultural land and which is owned or operated by a corporation or limited liability company. As used in this section, "corporation," "limited liability company," "agricultural land," "poultry confinement facility," "rabbit confinement facility" and "swine production facility" have the meanings respectively ascribed thereto by K.S.A. 17-5903, and amendments thereto.
History:
L. 1987, ch. 368, § 3; L. 1988, ch. 99, § 57; L. 1994, ch. 130, § 5; April 14.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-251 Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.

79-251. Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.
Prior to the granting of an exemption for any property from ad valorem taxation pursuant to the provisions of section 13 of article 11 of the constitution of the state of Kansas, the board of county commissioners of any county or the governing body of any city, as the case requires, shall be required to do the following:
(a) Develop and adopt official policies and procedures for the granting of such exemptions including:
(1) The required preparation of an analysis of the costs and benefits of each exemption, including the effect of the exemption on state revenues, prior to the granting of such exemption;
(2) a procedure for monitoring the compliance of a business receiving an exemption with any terms or conditions established by the governing body for the granting of the exemption;
(b) conduct a public hearing on the granting of such exemption. Notice of the public hearing shall be published at least once seven days prior to the hearing in the official city or county newspaper, as the case requires, and shall indicate the purpose, time and place thereof. In addition to such publication notice, the city or county clerk, as the case requires, shall notify in writing the governing body of the city or county and unified school district within which the property proposed for exemption is located; and
(c) adopt a resolution containing the following findings of fact:
(1) That the property for which the exemption is to be granted will be used exclusively for the purposes specified in section 13 of article 11 of the constitution of the state of Kansas; and
(2) if the business using the property is relocating from one city or county to another within this state, that the business has received approval of the secretary of commerce prior to qualifying for the exemption upon a finding by the secretary that such relocation is necessary to prevent the business from relocating outside this state.
(d) Any listing of property submitted by the business as part of the exemption process shall not constitute a classification of the property. Classification of any property acquired during the tax exemption shall be determined at the end of the exemption period in accordance with K.S.A. 79-262, and amendments thereto.
History:
L. 1990, ch. 345, § 1; L. 1994, ch. 187, § 3; L. 1998, ch. 146, § 6; L. 2003, ch. 154, § 92; L. 2014, ch. 140, § 10; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-252a Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.

79-252a.
Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.
No ad valorem tax exemption for real or personal property, located within a redevelopment district established pursuant to K.S.A. 74-8921, and amendments thereto, granted after the effective date of this act by the governing body of any city or the board of county commissioners of any county pursuant to the provisions of section 13 of article 11 of the Kansas constitution shall be deemed to exempt any such property from the ad valorem property tax levied by or on behalf of a school district.
History:
L. 1999, ch. 158, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-253 Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d.

79-253.
Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d.
Provisions added by amendments of this act to K.S.A. 79-201a and K.S.A. 79-251 and amendments thereto, and K.S.A. 1997 Supp. 12-1749d, and amendments thereto, shall not be applicable with respect to the exemption of property constructed or purchased by revenue bonds for which a city or county has issued a letter of intent, resolution of intent or inducement resolution prior to the effective date of this act or with respect to property exempted pursuant to section 13 of article 11 of the Kansas constitution by resolution or ordinance of a board of county commissioners of any county or a governing body of any city enacted prior to the effective date of this act.
History:
L. 1994, ch. 187, § 6; January 1, 1995.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-254 Exempt property deemed used exclusively, when.

79-254.
Exempt property deemed used exclusively, when.
(a) Any real property, or portion thereof, which is otherwise exempt from property taxation pursuant to the provisions of K.S.A. 79-201, 79-201a, 79-201b, 79-201g and amendments thereto, and which is leased or otherwise used for the location of a wireless communications tower, antenna or relay site, shall be deemed to be used exclusively for the purposes of such sections.
(b) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1995.
History:
L. 1997, ch. 126, § 38; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-255 Property tax refund for oil lease property; claim procedures.

79-255.
Property tax refund for oil lease property; claim procedures.
(a) For all taxable years commencing after December 31, 1999, and subject to the provisions of this section, there shall be allowed as a property tax refund to the operator of an oil lease an amount equal to 50% of the total amount of property tax levied and actually and timely paid by the operator for a property tax year which is attributable to the working interest of an oil lease the average daily production per well from which is 15 barrels or less when the price per barrel of oil is $16 or less, as prescribed in the oil and gas appraisal guide by the director of property valuation for the applicable tax year. No refund shall be allowed for property tax paid upon machinery and equipment for which a credit is claimed pursuant to K.S.A. 79-32,206, and amendments thereto.
(b) No claim for a refund allowable pursuant to subsection (a) shall be paid unless filed with and in possession of the department of revenue on or before April 15 of the year next succeeding the year in which such taxes were paid, except that the director of taxation may extend the time for filing any claim or accept a claim filed after the deadline for filing when good cause exists therefor if the claim has been filed within three years of the deadline.
(c) The allowable amount of such claim shall be paid to the operator from the income tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation or by any person designated by the claimant, but no warrant issued hereunder shall be drawn in an amount of less than $5. No interest shall be allowed on any payment made to an operator pursuant to this section.
(d) Insofar as the same may be made applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to this section which may become in dispute.
(e) The department of revenue shall devise and provide forms and instructions necessary to administer this section, and the secretary of revenue may adopt rules and regulations for such purpose.
History:
L. 2000, ch. 184, § 29; L. 2001, ch. 57, § 5; April 12.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-256 Independent power producer property and pollution control devices; definitions.

79-256.
Independent power producer property and pollution control devices; definitions.
As used in K.S.A. 79-256 and 79-257, and amendments thereto:
(a) "Independent power producer property" means all or any portion of property used solely in the generation, marketing and sale of electricity generated by an electric generation facility described in subsection (e) of K.S.A. 66-104, and amendments thereto. Independent power producer property shall not include property used in generating electricity by nuclear resources or technologies or by renewable energy resources or technologies, as defined in K.S.A. 79-201, and amendments thereto;
(b) "peak load plant" means an independent power plant used during maximum load periods.
History:
L. 2001, ch. 206, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-257 Same; exemption from taxation.

79-257.
Same; exemption from taxation.
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:
(a) All electric generation facilities described in subsection (e) of K.S.A. 66-104, and amendments thereto.
(b) The provisions of subsection (a) shall apply:
(1) Except as provided in paragraph (2), from and after commencement of construction of such property and for the 12 taxable years immediately following the taxable year in which construction of such property is completed; or
(2) for peak load plants, from and after commencement of construction of such property and for the six taxable years immediately following the taxable year in which construction of such property is completed.
(c) All pollution control devices purchased for or constructed or installed at electric generation facilities described in subsection (e) of K.S.A. 66-104, and amendments thereto.
(d) The provisions of subsection (c) shall apply:
(1) Except as provided in paragraph (2), from and after purchase or commencement of construction or installation of such property and for the 12 taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed; or
(2) for a peak load plant, from and after purchase or commencement of construction or installation of such property and for the six taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed.
(e) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.
History:
L. 2001, ch. 206, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-258 Property exempt from taxation; certain electric public utility property and pollution control devices.

79-258.
Property exempt from taxation; certain electric public utility property and pollution control devices.
The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas:
(a) All electric generation facilities and additions to electric generation facilities described in subsection (b)(2)(C) of K.S.A. 66-128, and amendments thereto.
(b) The provisions of subsection (a) shall apply: (1) Except as provided in paragraph (2), from and after commencement of construction of such property and for the 10 taxable years immediately following the taxable year in which construction of such property is completed; or (2) for a peak load plant, from and after commencement of construction of such peak load plant and for the four taxable years immediately following the taxable year in which construction of such property is completed.
(c) All pollution control devices purchased for or constructed or installed at electric generation facilities described in subsection (b)(2)(C) of K.S.A. 66-128, and amendments thereto.
(d) The provisions of subsection (c) shall apply: (1) Except as provided in paragraph (2), from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed; or (2) for a peak load plant, from and after purchase or commencement of construction or installation of such property and for the four taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed.
(e) As used in this section, "peak load plant" means an electric generation facility used during maximum load periods.
(f) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.
History:
L. 2001, ch. 207, § 2; L. 2008, ch. 174, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.

79-259.
Property exempt from taxation; certain electric transmission lines and appurtenances.
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:
(a) All electric transmission lines and appurtenances described in subsection (b)(2)(D) of K.S.A. 66-128, and amendments thereto, and the right-of-way on which such lines are located.
(b) The provisions of this section shall apply to property the construction of which is completed after December 31, 2000, and for the 10 taxable years immediately following the taxable year in which construction of such property is completed.
(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.
History:
L. 2001, ch. 207, § 4; L. 2008, ch. 174, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-260 Property exempt from taxation; new automobile manufacturing property.

79-260. Property exempt from taxation; new automobile manufacturing property.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of Kansas:
Any new automobile manufacturing property.
(b) The provisions of subsection (a) shall apply from and after the later of the purchase or commencement of construction of such property and continue only for a period thereafter until 10 calendar years following the calendar year in which construction of such property is completed.
(c) The provisions of this section shall apply to all taxable years beginning after December 31, 2011.
(d) The owner of any new automobile manufacturing property shall pay in lieu of taxes in an amount mutually agreed to by the governing body of the appropriate taxing subdivisions and the owners as long as this exemption is in effect. The in lieu of taxes shall be paid at the same time taxes are required to be paid pursuant to K.S.A. 79-2004 and 79-2004a, and amendments thereto. The county treasurer shall apportion such in lieu of tax payments among the taxing subdivisions of this state in the territory in which the facility is located. Any payment in lieu of taxes shall be divided by the county treasurer among such taxing subdivisions in the same proportion that the amount of the total mill levy of each individual taxing subdivision bears to the aggregate of such levies of all the taxing subdivisions among which the division is to be made. The county treasurer shall pay such amounts to the taxing subdivisions at the same time or times as their regular operating tax rate mill levy is paid to them. Based upon the assessed valuation which such facility would have if it were upon the tax rolls of the county, the county clerk shall compute the total of the property taxes which would be levied upon such facility by all taxing subdivisions within which the facility is located if such property were taxable.
(e) As used in this section:
(1) "Appropriate taxing subdivisions" means the county, city or unified government jurisdiction in which the new automobile property is located; and
(2) "new automobile manufacturing property" means any real property purchased or constructed after December 31, 2011, owned by a business with an NAICS code of 336111, provided such property:
(A) Includes a building or addition to a building constructed after December 31, 2011, having not less than 50,000 square feet of floorspace; and
(B) was purchased or constructed after December 31, 2011, for a total cost of not less than $10,000,000 including the cost of both the land and buildings.
History:
L. 2013, ch. 87, § 8; April 25.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-261 Procedure governing classification of property for purposes of exemption under K.S.A. 79-223.

79-261. Procedure governing classification of property for purposes of exemption under
K.S.A.
79-223.
(a) (1) The provisions of this section are intended to codify the original legislative intent of the 2006 law exempting from ad valorem taxation commercial and industrial machinery and equipment purchased, leased or transported into the state after June 30, 2006, pursuant to K.S.A. 79-223, and amendments thereto.
(2) As used in this section, "commercial and industrial machinery and equipment" means property classified within subclass (5) of class 2 of section 1 of article 11 of the constitution of the state of Kansas.
(b) (1) In determining the classification of property for ad valorem tax purposes, the county appraiser shall conform to the definitions of real and personal property in Kansas law and to the factors set forth in the personal property guide devised or prescribed by the director of property valuation pursuant to K.S.A. 75-5105a(b), and amendments thereto.
(2) Where the proper classification of commercial and industrial machinery and equipment is not clearly determined from the definitions of real and personal property provided in Kansas law, the appraiser shall use the three part fixture law test as set forth in the personal property guide prescribed by the director of property valuation pursuant to K.S.A. 75-5105a(b), and amendments thereto, and shall consider the following:
(A) The annexation of the machinery and equipment to the real estate;
(B) the adaptation to the use of the realty to which it is attached and determination whether the property at issue serves the real estate; and
(C) the intention of the party making the annexation, based on the nature of the item affixed; the relation and situation of the party making the annexation; the structure and mode of annexation; and the purpose or use for which the annexation was made.
(3) The basic factors for clarifying items as real or personal property are their designated use and purpose. The determination of whether property is real or personal must be made on a case-by-case basis. All three parts of the three-part fixture test must be satisfied for the item to be classified as real property.
History:
L. 2014, ch. 140, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-262 Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.

79-262. Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.
(a) After July 1, 2014, the owner of any project being constructed with the proceeds of industrial revenue bonds which has been exempted from ad valorem taxation pursuant to K.S.A. 79-201a Second, and amendments thereto, or the owner of any property exempted from ad valorem taxation pursuant to section 13 of article 11 of the constitution of the state of Kansas, shall within 30 days of the completion of any improvement on the project, notify the county appraiser of such completion and the county appraiser upon receipt of such notification shall classify such improvement as real property, personal property or a combination of both real and personal property within 180 days of receipt of the notice, and shall notify the owner of such classification. The owner, if aggrieved by the county appraiser's classification, may appeal such classification to the court of tax appeals pursuant to K.S.A. 79-1409, and amendments thereto. For property described in K.S.A. 79-5b01, and amendments thereto, the county appraiser appraising such property or the taxpayer may request that the director of property valuation contract with an independent appraiser pursuant to the provisions of K.S.A. 79-5b01 through 79-5b03, and amendments thereto, to determine classification of such property.
(b) Any property classified in accordance with subsection (a) shall not be reclassified within two years after the expiration of the tax exemption period absent the approval of the court of tax appeals upon a hearing in a decision upheld upon appeal, if any, and:
(1) A material physical change to such property has occurred;
(2) a material change in the use of such property has occurred; or
(3) a substantial change in directly applicable law has occurred.
(c) After the expiration of the two years, the appraiser shall classify such property as required by K.S.A. 79-1459, and amendments thereto.
History:
L. 2014, ch. 140, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-263 Property exempt from taxation; certain airports.

79-263. Property exempt from taxation; certain airports.
For all taxable years commencing after December 31, 2015, all property owned and primarily operated as an airport by a healthcare foundation that has been exempted from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986, as amended, shall be exempt from all property or ad valorem taxes levied under the laws of this state. The provisions of this section shall expire and have no effect on and after January 1, 2021.
History:
L. 2016, ch. 112, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-264 Property exempt from taxation; certain property owned by a redevelopment authority.

79-264. Property exempt from taxation; certain property owned by a redevelopment authority.
(a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: All buildings, together with the land upon which the buildings are located, and all tangible personal property associated therewith, owned by a redevelopment authority established as a body corporate and politic pursuant to K.S.A. 19-4901 et seq., and amendments thereto, that is located in a redevelopment district within a former federal enclave and is leased to a business and thereafter used exclusively for the purpose of: (1) Manufacturing articles of commerce; (2) conducting research and development; or (3) processing and storing goods or commodities that are sold or traded in interstate commerce.
(b) In accordance with K.S.A. 19-4904, and amendments thereto, a redevelopment authority may file a request for exemption under the provisions of this section pursuant to K.S.A. 79-213, and amendments thereto, only with approval of the board of county commissioners by resolution.
(c) An exemption from ad valorem taxes granted pursuant to subsection (a) shall be in effect for not more than 10 calendar years after the calendar year in which the business commences its operations or the calendar year in which the expansion of an existing business is completed, as the case may be.
(d) This section is adopted pursuant to section 13(d) of article 11 of the constitution of the state of Kansas, and shall be part of and supplemental to article 2 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto.
History:
L. 2017, ch. 99, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-265 Property exempt from taxation; certain antique utility trailers.

79-265. Property exempt from taxation; certain antique utility trailers.
(a) (1) 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: Any antique utility trailer registered pursuant to K.S.A. 8-1,119, and amendments thereto, used exclusively for personal use and not for the production of income.
(2) The term "antique utility trailer" includes only those trailers:
(A) 35 years or older as determined by the date of manufacture; and
(B) having an empty weight of 2,000 pounds or less and a gross weight of not more than 8,000 pounds.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2022.
History:
L. 2022, ch. 63, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-301 Personal property to be listed and assessed.

79-301.
Personal property to be listed and assessed.
All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof. Such listing and assessment shall be made as hereinafter provided.
History:
L. 1876, ch. 34, § 4; L. 1909, ch. 251, § 1; R.S. 1923, 79-301; L. 1965, ch. 511, § 1; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-303 Who to list property.

79-303.
Who to list property.
Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment. The property of every ward shall be listed by his or her guardian; of every minor by his or her father, if living and of sound mind; but if his or her father be not living, or be of unsound mind, by his or her mother; and if neither father nor mother is living, by the person having such property in charge. Any property held in trust for the benefit of another shall be listed by the trustee. The property of the estate of every deceased person shall be listed by the executor or administrator.
The property of persons, associations, companies or corporations whose assets are in the hands of receivers shall be listed by such receivers, and the property of every other corporation subject to taxation under this act shall be listed by some person designated by said corporation; and the property of any company or firm shall be listed by an agent or partner thereof.
If any person, association, company or corporation shall have in their possession or custody any tangible personal property belonging to others not specifically included in the foregoing, it shall be their duty to list such property with the assessor in the name of the owner thereof.
History:
L. 1876, ch. 34, § 6; R.S. 1923, 79-303; L. 1965, ch. 511, § 2; June 30.