There Is a Newer Version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 2 PROPERTY EXEMPT FROM TAXATION
- 79-201. 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.
- 79-201a. Property exempt from property and ad valorem taxes.
- 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.
- 79-201c. Same; wearing apparel; household goods and personal effects; graveyards.
- 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.
- 79-201e. Same; mined land; reclaimed surface mining operations.
- 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.
- 79-201g. Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.
- 79-201h. Same; solar energy systems.
- 79-201i. Purpose for farm machinery and equipment property tax exemption.
- 79-201j. Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.
- 79-201k. Property exempt from taxation; purpose; business aircraft.
- 79-201l. Severability clause.
- 79-201m. Property exempt from taxation; merchants' and manufacturers' inventory.
- 79-201n. Property exempt from taxation; grain.
- 79-201o. Property exempt from taxation; construction hand tools.
- 79-201p. Property exempt from taxation; motor vehicle inventories.
- 79-201q. Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.
- 79-201r. Property exempt from taxation; Strother Field airport.
- 79-201s. Property exempt from taxation; certain municipal airports; valuation of land and improvements.
- 79-201t. Property exempt from taxation; oil leases.
- 79-201u. Property exempt from taxation; motor vehicles donated for charitable auctions.
- 79-201v
- 79-201w. Property exempt from taxation; machinery, equipment, materials and supplies.
- 79-201x. Property exempt from taxation; residential property exempt from statewide school levy.
- 79-201y
- 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.
- 79-202
- 79-203
- 79-204
- 79-205. Waterworks plants at Kansas City exempted from taxation.
- 79-206
- 79-207. Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.
- 79-208
- 79-209
- 79-210. Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.
- 79-210a
- 79-211
- 79-212
- 79-213. 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 court 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.
- 79-213a. Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.
- 79-213b
- 79-213c
- 79-213d. Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.
- 79-213e
- 79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.
- 79-215. Property exempt from taxation; personal property held for sale or display at certain functions.
- 79-216 to 79-218
- 79-219. Property exempt from taxation; mechanic's hand tools.
- 79-220. Property exempt from taxation; antique aircraft.
- 79-221. Property exempt from taxation; leased real and personal property of certain economic development corporations.
- 79-222. Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.
- 79-223. Same; certain commercial and industrial machinery and equipment.
- 79-224. Same; certain telecommunications machinery and equipment and railroad machinery and equipment.
- 79-225. Property exempt from taxation; certain integrated coal gasification power plant property.
- 79-226. Property exempt from taxation; certain refinery property.
- 79-227. Property exempt from taxation; certain crude oil or natural gas pipeline property.
- 79-228. Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.
- 79-229. Property exempt from taxation; certain biomass-to-energy plant property.
- 79-230. Property exempt from taxation; nuclear generation facility property.
- 79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility.
- 79-232. Property exempt from taxation; biofuel storage and blending equipment.
- 79-233. Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
- 79-234. Same; certain tangible personal property.
- 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.
- 79-236 to 79-249. Reserved.
- 79-250. Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.
- 79-251. Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.
- 79-252
- 79-252a. Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.
- 79-253. Applicability of amendments to 79-201, 79-251 and 12-1749d.
- 79-254. Exempt property deemed used exclusively, when.
- 79-255. Property tax refund for oil lease property; claim procedures.
- 79-256. Independent power producer property and pollution control devices; definitions.
- 79-257. Same; exemption from taxation.
- 79-258. Property exempt from taxation; certain electric public utility property and pollution control devices.
- 79-259. Property exempt from taxation; certain electric transmission lines and appurtenances.
Disclaimer: These codes may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
