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

79-201j. Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment. The following described property, to the extent specified by this section, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (a) All farm machinery and equipment. The term "farm machinery and equipment" means that personal property actually and regularly used in any farming or ranching operation. The term "farm machinery and equipment" shall include: (1) Machinery and equipment comprising a natural gas distribution system which is owned and operated by a nonprofit public utility described by K.S.A. 66-104c, and amendments thereto, and which is operated predominantly for the purpose of providing fuel for the irrigation of land devoted to agricultural use; (2) any bed, body or box that is attached to a motor vehicle and is actually and regularly used in any farming or ranching operation, except for a bed, body or box that is attached to the motor vehicle by the motor vehicle manufacturer; and (3) any greenhouse which is not permanently affixed to real estate and which is used for a farming or ranching operation. The term "farming or ranching operation" shall include the operation of a feedlot, the performing of farm or ranch work for hire and the planting, cultivating and harvesting of nursery or greenhouse products, or both, for sale or resale. The term "farm machinery and equipment" shall not include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer, other than a farm trailer, as the terms are defined by K.S.A. 8-126, and amendments thereto. The provisions of this subsection shall apply to all taxable years commencing after December 31, 2007. (b) (1) All aquaculture machinery and equipment. The term "aquaculture machinery and equipment" means that personal property actually and regularly used in any aquaculture operation. The term "aquaculture operation" shall include the feeding out of aquatic plants and animals; breeding, growing or rearing aquatic plants and animals; and selling or transporting aquatic plants and animals. The term "aquaculture machinery and equipment" shall not include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer. (2) All Christmas tree machinery and equipment. The term "Christmas tree machinery and equipment" means that personal property actually and regularly used in any Christmas tree operation. The term "Christmas tree operation" shall include the planting, cultivating and harvesting of Christmas trees; and selling or transporting Christmas trees. The term "Christmas tree machinery and equipment" shall not include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer. The provisions of this subsection shall apply to all taxable years commencing after December 31, 1992. History: L. 1982, ch. 390, § 3; L. 1985, ch. 311, § 4; L. 1992, ch. 102, § 4; L. 1997, ch. 122, § 1; L. 1999, ch. 126, § 2; L. 2000, ch. 139, § 4; L. 2008, ch. 182, § 16; July 1. Cross References to Related Sections: Aquaculture defined, see 47-1901. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 72 (1984). Attorney General's Opinions: Determination of property exempt from taxation. 82-252. Property exempt from taxation; farm machinery and equipment held as inventory. 86-132. Beds, sheets and forks, valued and taxed as commercial and industrial machinery and equipment. 96-41. Farm machinery and equipment; real or personal property considered. 96-60. Constitutional exemption from property taxation for farm machinery and equipment does not require that property be exclusively used for farming. 97-11. CASE ANNOTATIONS 1. Property owned by nontax-exempt entity leased or providing service for profit to tax-exempt entity taxable. Farmers Co-op v. Kansas Bd. of Tax Appeals, 236 Kan. 632, 640, 694 P.2d 462 (1985). 2. Machinery and equipment used in commercial feedlot not within exemption from taxation as farming or ranching. T-Bone Feeders, Inc. v. Martin, 236 Kan. 641, 649, 693 P.2d 1187 (1985). 3. Cited; nonbusiness use of rental airplane from airplane rental company making property ineligible for tax exemption (K.S.A. 79-201k) examined. Kenneth Godfrey Aviation, Inc. v. Smith, 12 Kan. App. 2d 434, 746 P.2d 1068 (1987). 4. Property rented for profit is nonexempt regardless if used for purpose stated in Kansas Constitution, article 11, § 13. Board of Wyandotte County Comm'rs v. Kansas Ave. Properties, 246 Kan. 161, 171, 786 P.2d 1141 (1990). 5. Use of equipment as soil conservation contractor qualifies equipment to be exempt from taxation (as farm equipment). In re Tax Application of Lietz Constr. Co., 273 Kan. 890, 47 P.3d 1275 (2002). 6. Cited; a saw mill is not a farming operation; tax exemption denied. In re Tax Exemption Application of Goddard, 39 Kan. App. 2d 325, 329, 332, 180 P.3d 604 (2008). 7. State board of tax appeals did not err in finding that taxpayer's mixer-feeder trucks were exempt from taxation as farm machinery and equipment. In re Appeal of Reeve Cattle Co., Inc., 53 Kan. App. 2d 781, 392 P.3d 559 (2017). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026