Property exempt from taxation; grain

79-201n. Property exempt from taxation; grain. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: All grain. As used in this section: "Grain" includes soybeans, cowpeas, wheat, corn, oats, barley, kafir, rye, flax and all other grains, but shall not include any such grain after it has been milled or processed. The provisions of this section shall be applicable to all taxable years commencing after December 31, 1988. History: L. 1988, ch. 391, § 1; July 1. CASE ANNOTATIONS 1. Natural gas stored in Kansas by company not selling natural gas in Kansas held to be merchant's inventory and not subject to property tax. In re Tax Exemption Application of Central Illinois Public Services Co., 276 Kan. 612, 78 P.3d 419 (2003). 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