Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-101 Property taxable
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79-101. Property taxable. All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act. History: L. 1876, ch. 34, § 1; March 11; R.S. 1923, 79-101. Source or prior law: L. 1866, ch. 118, § 1; G.S.…
K.S.A. 79-102 Words and phrases
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79-102. Words and phrases. That the terms "real property," "real estate," and "land," when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs an…
Repealed
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[Repealed or reserved.]
Repealed
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[Repealed or reserved.]
K.S.A. 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.
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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 rene…
K.S.A. 79-201a Property exempt from property and ad valorem taxes
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79-201a. Property exempt from property and ad valorem taxes. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: First. All property belonging exclusively to the Unit…
K.S.A. 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.
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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. The following described property, to the extent herein specified…
K.S.A. 79-201c Same; wearing apparel; household goods and personal effects; graveyards
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79-201c. Same; wearing apparel; household goods and personal effects; graveyards. 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: First. The wearing…
K.S.A. 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.
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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. The following described property, to the extent herein specified, shall be and is …
K.S.A. 79-201e Same; mined land; reclaimed surface mining operations
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79-201e. Same; mined land; reclaimed surface mining operations. 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 real property upon which surface…
K.S.A. 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
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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. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad…
K.S.A. 79-201g Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir
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79-201g. Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir. 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 o…
K.S.A. 79-201h Same; solar energy systems
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79-201h. Same; solar energy systems. Any solar energy system shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas. For the purposes of this section, the term "solar energy system" shall have the meaning ascribed thereto …
K.S.A. 79-201i Purpose for farm machinery and equipment property tax exemption
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79-201i. Purpose for farm machinery and equipment property tax exemption. It is the purpose of K.S.A. 79-201j of this act to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth and development of a…
K.S.A. 79-201j Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment
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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 levi…
K.S.A. 79-201k Property exempt from taxation; purpose; business aircraft
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79-201k. Property exempt from taxation; purpose; business aircraft. (a) It is the purpose of this section to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth of commerce within the state; to enc…
K.S.A. 79-201l Severability clause
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79-201l. Severability clause. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or applicatio…
K.S.A. 79-201m Property exempt from taxation; merchants' and manufacturers' inventory
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79-201m. Property exempt from taxation; merchants' and manufacturers' inventory. To the extent herein specified, merchants' and manufacturers' inventory shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas. (a) As used i…
K.S.A. 79-201n Property exempt from taxation; grain
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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 …
K.S.A. 79-201o Property exempt from taxation; construction hand tools
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79-201o. Property exempt from taxation; construction hand tools. (a) It is the purpose of this section to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth and development of the construction ind…
K.S.A. 79-201p Property exempt from taxation; motor vehicle inventories
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79-201p. Property exempt from taxation; motor vehicle inventories. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: All motor vehicles held as inventory for sale b…
K.S.A. 79-201q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements
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79-201q. Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements. 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 …
K.S.A. 79-201r Property exempt from taxation; Strother Field airport
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79-201r. Property exempt from taxation; Strother Field airport. For all taxable years commencing after December 31, 1991, the Strother field airport commission and the political subdivisions comprising the Strother field airport commission shall be exempt from the payment of ad v…
K.S.A. 79-201s Property exempt from taxation; certain municipal airports; valuation of land and improvements
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79-201s. Property exempt from taxation; certain municipal airports; valuation of land and improvements. (a) For all taxable years commencing after December 31, 1991, all property owned and primarily operated as an airport by an airport authority established under K.S.A. 3-162 et …
K.S.A. 79-201t Property exempt from taxation; oil leases
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79-201t. Property exempt from taxation; oil leases. 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: (a) All oil leases, other than royalty interests…
K.S.A. 79-201u Property exempt from taxation; motor vehicles donated for charitable auctions
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79-201u. Property exempt from taxation; motor vehicles donated for charitable auctions. 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: (a) All moto…
K.S.A. 79-201v Repealed
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79-201v. History: L. 1975, ch. 495, § 2; L. 1977, ch. 323, § 1; L. 1978, ch. 390, § 1; L. 1979, ch. 307, § 1; L. 1980, ch. 68, § 5; L. 1981, ch. 370, § 1; L. 1982, ch. 389, § 1; L. 1987, ch. 395, § 1; L. 1987, ch. 368, § 4; L. 1989, ch. 118, § 190; L. 1989, ch. 288, § 2; L. 1989,…
K.S.A. 79-201w Property exempt from taxation; machinery, equipment, materials and supplies
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79-201w. Property exempt from taxation; machinery, equipment, materials and supplies. 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: Any item of machine…
K.S.A. 79-201x Property exempt from taxation; residential property exempt from statewide school levy
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79-201x. Property exempt from taxation; residential property exempt from statewide school levy. For taxable year 2024, and all taxable years thereafter, the following described property, to the extent herein specified, shall be and is hereby exempt from the property tax levied pu…
K.S.A. 79-201y Repealed
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79-201y. History: L. 1997, ch. 42, § 1; L. 1998, ch. 130, § 26; L. 1999, ch. 165, § 9; L. 2001, ch. 215, § 9; L. 2003, ch. 139, § 7; Repealed, L. 2004, ch. 180, § 18; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LC…
K.S.A. 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.
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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. The following described property, to the extent herein specified, shall be and…
K.S.A. 79-202 Repealed
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79-202. History: L. 1921, ch. 258, § 1; R.S. 1923, 79-202; L. 1937, ch. 355, § 1; L. 1947, ch. 441, § 1; Repealed, L. 1969, ch. 429, § 3; January 1, 1970. Source or prior law: L. 1895, ch. 157, § 1. CASE ANNOTATIONS 1. Question whether property is exempt from taxation is judicial…
K.S.A. 79-203 Repealed
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79-203. History: L. 1905, ch. 501, § 1; R.S. 1923, 79-203; Repealed, L. 1935, ch. 298, § 1; March 19. CASE ANNOTATIONS 1. Building used by students as literary hall and dormitory exempt. Kappa Kappa Gamma v. Pearcy, 92 Kan. 1020, 1023, 142 P. 294. 2. Use, not ownership governs; i…
K.S.A. 79-204 Repealed
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79-204. History: L. 1909, ch. 253, § 1; R.S. 1923, 79-204; L. 1929, ch. 284, § 1; L. 1953, ch. 419, § 1; Repealed, L. 1969, ch. 429, § 3; January 1, 1970. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR O…
K.S.A. 79-205 Waterworks plants at Kansas City exempted from taxation
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79-205. Waterworks plants at Kansas City exempted from taxation. Laws 1921, chapter 304, included by reference. [Exempts from taxation of any kind the portion of the waterworks plant of the municipality of Kansas City, Missouri, located in this state; also grants the right of emi…
K.S.A. 79-206 Repealed
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79-206. History: L. 1931, ch. 315, § 1; Repealed, L. 1969, ch. 429, § 3; January 1, 1970. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Doc…
K.S.A. 79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction
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79-207. Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction. No person, firm, association, partnership or corporation engaged in the ownership, operation or management of a cemetery or mausoleum in this state which is exempt f…
K.S.A. 79-208 Repealed
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79-208. History: L. 1945, ch. 374, § 1; L. 1959, ch. 364, § 1; Repealed, L. 1969, ch. 429, § 3; January 1, 1970. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arch…
K.S.A. 79-209 Repealed
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79-209. History: L. 1959, ch. 404, § 1; L. 1965, ch. 510, § 1; Repealed, L. 1975, ch. 495, § 28; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sch…
K.S.A. 79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations
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79-210. Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations. The owner or owners of all property which is exempt from the payment of property taxes under the laws of the state of Kansas for a specified period of y…
K.S.A. 79-210a Repealed
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79-210a. History: L. 1969, ch. 429, § 2; L. 1970, ch. 380, § 1; L. 1972, ch. 342, § 85; L. 1978, ch. 391, § 2; L. 1980, ch. 307, § 2; L. 1984, ch. 349, § 2; L. 1990, ch. 345, § 3; Repealed, L. 1994, ch. 187, § 7; January 1, 1995. Previous | Next LEGISLATIVE COORDINATING COUNCIL G…
K.S.A. 79-211 Repealed
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79-211. History: L. 1969, ch. 430, § 1; L. 1970, ch. 380, § 3; Repealed, L. 1982, ch. 391, § 39; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sch…
K.S.A. 79-212 Repealed
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79-212. History: L. 1972, ch. 356, § 3; Repealed, L. 1975, ch. 495, § 28; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents U…
K.S.A. 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 board 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.
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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 board of tax appeals; tax not required to be paid during pendency of application; abatem…
K.S.A. 79-213a Property exempt from taxation; alternative procedure for claiming exemption for property described by K
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79-213a. Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second. Any group, association, corporation or individual who has not been assessed or levied a tax on its personal or real property prior to July 1, 1985,…
K.S.A. 79-213b Repealed
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79-213b. History: L. 1980, ch. 307, § 1; L. 1984, ch. 349, § 3; L. 1986, ch. 370, § 2; L. 1988, ch. 375, § 3; L. 1988, ch. 356, § 313; L. 1989, ch. 288, § 3; L. 1990, ch. 345, § 4; L. 1992, ch. 102, § 8; Repealed, L. 1994, ch. 23, § 2; July 1. Previous | Next LEGISLATIVE COORDINA…
K.S.A. 79-213c Repealed
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79-213c. History: L. 1980, ch. 307, § 1; L. 1984, ch. 349, § 3; L. 1986, ch. 370, § 2; L. 1988, ch. 375, § 3; L. 1988, ch. 356, § 313; L. 1989, ch. 288. § 3; L. 1990, ch. 345, § 4; L. 1992, ch. 287, § 2; L. 1994, ch. 23, § 1; L. 1995, ch. 254, § 4; L. 1997, ch. 126, § 35; L. 1997…
K.S.A. 79-213d Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination
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79-213d. Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination. When any taxpayer has filed an application requesting an exemption from the payment of all or a portion of the ad valorem property taxes assessed, or …
K.S.A. 79-213e Repealed
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79-213e. History: L. 1980, ch. 307, § 1; L. 1984, ch. 349, § 3; L. 1986, ch. 370, § 2; L. 1988, ch. 375, § 3; L. 1988, ch. 356, § 313; L. 1989, ch. 288, § 3; L. 1990, ch. 345, § 4; L. 1992, ch. 287, § 2; L. 1994, ch. 23, § 1; L. 1995, ch. 254, § 4; L. 1997, ch. 126, § 35; L. 1997…
K.S.A. 79-213f Repealed
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79-213f. History: L. 1980, ch. 307, § 1; L. 1984, ch. 349, § 3; L. 1986, ch. 370, § 2; L. 1988, ch. 375, § 3; L. 1988, ch. 356, § 313; L. 1989, ch. 288, § 3; L. 1990, ch. 345, § 4; L. 1992, ch. 287, § 2; L. 1994, ch. 23, § 1; L. 1995, ch. 254, § 4; L. 1997, ch. 126, § 35; L. 1997…