PocketLaw | Kansas Statutes | Property Exempt From Taxation

Property Exempt From Taxation

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Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans' organization or charitable purposes; parsonages; community service organizations providing humanitarian services; electric generating property using renewable technology; landfill gas and production property.

Section
79-201a

Property exempt from property and ad valorem taxes.

Section
79-201b

Property exempt from taxation; hospitals, public hospital authority, adult care homes, children's homes, group housing of certain handicapped persons, housing for elderly persons and single-parent families.

Section
79-201c

Same; wearing apparel; household goods and personal effects; graveyards.

Section
79-201d

Property exempt from taxation; hay and silage; farm storage and drying equipment; hay storage structures; structures for storing materials for producing cellulosic alcohol and by products.

Section
79-201e

Same; mined land; reclaimed surface mining operations.

Section
79-201f

Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.

Section
79-201g

Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.

Section
79-201h

Same; solar energy systems.

Section
79-201i

Purpose for farm machinery and equipment property tax exemption.

Section
79-201j

Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.

Section
79-201k

Property exempt from taxation; purpose; business aircraft.

Section
79-201l

Severability clause.

Section
79-201m

Property exempt from taxation; merchants' and manufacturers' inventory.

Section
79-201n

Property exempt from taxation; grain.

Section
79-201o

Property exempt from taxation; construction hand tools.

Section
79-201p

Property exempt from taxation; motor vehicle inventories.

Section
79-201q

Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.

Section
79-201r

Property exempt from taxation; Strother Field airport.

Section
79-201s

Property exempt from taxation; certain municipal airports; valuation of land and improvements.

Section
79-201t

Property exempt from taxation; oil leases.

Section
79-201u

Property exempt from taxation; motor vehicles donated for charitable auctions.

Section
79-201w

Property exempt from taxation; machinery, equipment, materials and supplies.

Section
79-201x

Property exempt from taxation; residential property exempt from statewide school levy.

Section
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.

Waterworks plants at Kansas City exempted from taxation.

Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.

Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.

Property exempt from taxation; initial request for exemption; forms, content and filing of request for exemption; recommendations by county appraiser; determination and order by state board of tax appeals; tax not required to be paid during pendency of application; abatement or refund of taxes by court; nonapplicability of provisions to certain exempt property.

Section
79-213a

Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.

Section
79-213d

Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.

Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.

Property exempt from taxation; personal property held for sale or display at certain functions.

Property exempt from taxation; mechanic's hand tools.

Property exempt from taxation; antique and amateur-built aircraft.

Property exempt from taxation; leased real and personal property of certain economic development corporations.

Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.

Same; certain commercial and industrial machinery and equipment.

Same; certain telecommunications machinery and equipment and railroad machinery and equipment.

Property exempt from taxation; certain integrated coal gasification power plant property.

Property exempt from taxation; certain refinery property.

Property exempt from taxation; certain crude oil or natural gas pipeline property.

Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.

Property exempt from taxation; certain biomass-to-energy plant property.

Property exempt from taxation; nuclear generation facility property.

Property exempt from taxation; waste heat utilization system property at electric generation facility.

Property exempt from taxation; biofuel storage and blending equipment.

Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.

Same; certain tangible personal property.

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.

Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.

Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.

Section
79-252a

Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.

Applicability of amendments to 79-201, 79-251 and 12-1749d.

Exempt property deemed used exclusively, when.

Property tax refund for oil lease property; claim procedures.

Independent power producer property and pollution control devices; definitions.

Same; exemption from taxation.

Property exempt from taxation; certain electric public utility property and pollution control devices.

Property exempt from taxation; certain electric transmission lines and appurtenances.

Property exempt from taxation; new automobile manufacturing property.

Procedure governing classification of property for purposes of exemption under 79-223.

Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.

Property exempt from taxation; certain airports.

Property exempt from taxation; certain property owned by a redevelopment authority.