There is a newer version of the Kansas Statutes
2011 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.
- 79-21a Property exempt from property and ad valorem taxes.
- 79-21b 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.
- 79-21c Same; wearing apparel; household goods and personal effects; graveyards.
- 79-21d 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.
- 79-21e Same; mined land; reclaimed surface mining operations.
- 79-21f Property exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.
- 79-21g Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.
- 79-21h Same; solar energy systems.
- 79-21i Purpose for farm machinery and equipment property tax exemption.
- 79-21j Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.
- 79-21k Property exempt from taxation; purpose; business aircraft.
- 79-21l Severability clause.
- 79-21m Property exempt from taxation; merchants' and manufacturers' inventory.
- 79-21n Property exempt from taxation; grain.
- 79-21o Property exempt from taxation; construction hand tools.
- 79-21p Property exempt from taxation; motor vehicle inventories.
- 79-21q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.
- 79-21r Property exempt from taxation; Strother Field airport.
- 79-21s Property exempt from taxation; certain municipal airports; valuation of land and improvements.
- 79-21t Property exempt from taxation; oil leases.
- 79-21u Property exempt from taxation; motor vehicles donated for charitable auctions.
- 79-21w Property exempt from taxation; machinery, equipment, materials and supplies.
- 79-21x Property exempt from taxation; residential property exempt from statewide school levy.
- 79-21z 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.
- 79-205 Waterworks plants at Kansas City exempted from taxation.
- 79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.
- 79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.
- 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.
- 79-2,13a Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.
- 79-2,13d Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.
- 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.
- 79-219 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.
- 79-250 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.
- 79-2,52a 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.
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