There is a newer version of the Kansas Statutes
2013 Kansas Statutes
Chapter 79 TAXATION
Article 2 PROPERTY EXEMPT FROM TAXATION
- Section 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.
- 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.
- Section 79-205 Waterworks plants at Kansas City exempted from taxation.
- Section 79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.
- Section 79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.
- Section 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.
- 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.
- Section 79-214 Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.
- Section 79-215 Property exempt from taxation; personal property held for sale or display at certain functions.
- Section 79-219 Property exempt from taxation; mechanic's hand tools.
- Section 79-220 Property exempt from taxation; antique aircraft.
- Section 79-221 Property exempt from taxation; leased real and personal property of certain economic development corporations.
- Section 79-222 Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.
- Section 79-223 Same; certain commercial and industrial machinery and equipment.
- Section 79-224 Same; certain telecommunications machinery and equipment and railroad machinery and equipment.
- Section 79-225 Property exempt from taxation; certain integrated coal gasification power plant property.
- Section 79-226 Property exempt from taxation; certain refinery property.
- Section 79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property.
- Section 79-228 Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.
- Section 79-229 Property exempt from taxation; certain biomass-to-energy plant property.
- Section 79-230 Property exempt from taxation; nuclear generation facility property.
- Section 79-231 Property exempt from taxation; waste heat utilization system property at electric generation facility.
- Section 79-232 Property exempt from taxation; biofuel storage and blending equipment.
- Section 79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
- Section 79-234 Same; certain tangible personal property.
- Section 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.
- Section 79-250 Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.
- Section 79-251 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.
- Section 79-253 Applicability of amendments to 79-201, 79-251 and 12-1749d.
- Section 79-254 Exempt property deemed used exclusively, when.
- Section 79-255 Property tax refund for oil lease property; claim procedures.
- Section 79-256 Independent power producer property and pollution control devices; definitions.
- Section 79-257 Same; exemption from taxation.
- Section 79-258 Property exempt from taxation; certain electric public utility property and pollution control devices.
- Section 79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.
- Section 79-260 Property exempt from taxation; new automobile manufacturing property.
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.
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