Chapter 79 — TAXATION

79-213g. 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…

79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property exempted from property taxation ceases to be used exclusively for an exempt purpose, the owner thereof shall file with the county ap…

79-215. Property exempt from taxation; personal property held for sale or display at certain functions. (a) The following personal property is exempt from all property or ad valorem taxes levied under the laws of this state: Personal property held for sale or display at, and in c…

79-219. Property exempt from taxation; mechanic's hand tools. 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 hand tools and hand tool boxes act…

79-220. Property exempt from taxation; antique and amateur-built aircraft. The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: Any antique aircraft and amateur-built…

79-221. Property exempt from taxation; leased real and personal property of certain economic development corporations. 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 Kan…

79-222. Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity. (a) The following described property, to the extent specified, shall be and is hereby exempt from all property or ad va…

79-223. Same; certain commercial and industrial machinery and equipment. (a) It is the purpose of this section to promote, stimulate, foster and encourage new investments in commercial and industrial machinery and equipment in the state of Kansas, to contribute to the economic re…

79-224. Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment. (a) It is the purpose of this section to promote, stimulate, foster and encourage new investments in telecommunications machinery and equipment and rail…

79-225. Property exempt from taxation; certain integrated coal gasification power plant property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: (1) Any new integrated coa…

79-226. Property exempt from taxation; certain refinery property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new refinery property, any expanded refinery property …

79-227. Property exempt from taxation; certain crude oil or natural gas pipeline property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new qualifying pipeline prope…

79-228. Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any …

79-229. Property exempt from taxation; certain biomass-to-energy plant property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new biomass-to-energy plant property or…

79-230. Property exempt from taxation; nuclear generation facility property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any new nuclear generation facility property. (…

79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any waste hea…

79-232. Property exempt from taxation; biofuel storage and blending equipment. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any storage and blending equipment. (b) The p…

79-233. Property exempt from taxation; carbon dioxide capture, sequestration or utilization property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any carbon dioxide cap…

79-234. Same; certain tangible personal property. (a) The following described property, to the extent specified by this section, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: First. Any property classified for pr…

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. (a) The following described property, …

79-250. Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation. No city or county may grant any exemption from ad valorem taxation under section 13 of article 11 of the Constitution of the state of Kansas for al…

79-251. Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution. Prior to the granting of an exemption for any property from ad valorem taxation pursuant to the provisions of section 13 of article 11 of the constitution of the sta…

79-252. History: L. 1990, ch. 345, § 2; Repealed, L. 1998, ch. 146, § 12; July 1. Law Review and Bar Journal References: "Avoiding Economic Injury: Considerations in the Application of the Economic Development Exemption," J. K. Wilson, 4 Kan. J.L. & Pub. Pol'y, No. 2, 51, 52 (199…

79-252a. Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation. No ad valorem tax exemption for real or personal property, located within a redevelopment district established pursuant to K.S.A. 74-8921, and a…

79-253. Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d. Provisions added by amendments of this act to K.S.A. 79-201a and K.S.A. 79-251 and amendments thereto, and K.S.A. 1997 Supp. 12-1749d, and amendments thereto, shall not be applicable with respect to the ex…

79-254. Exempt property deemed used exclusively, when. (a) Any real property, or portion thereof, which is otherwise exempt from property taxation pursuant to the provisions of K.S.A. 79-201, 79-201a, 79-201b, 79-201g and amendments thereto, and which is leased or otherwise used …

79-255. Property tax refund for oil lease property; claim procedures. (a) For all taxable years commencing after December 31, 1999, and subject to the provisions of this section, there shall be allowed as a property tax refund to the operator of an oil lease an amount equal to 50…

79-256. Independent power producer property and pollution control devices; definitions. As used in K.S.A. 79-256 and 79-257, and amendments thereto: (a) "Independent power producer property" means all or any portion of property used solely in the generation, marketing and sale of…

79-257. Property exempt from taxation; certain electric generation property and pollution control devices. 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: (a) All…

79-258. Property exempt from taxation; certain electric public utility property and pollution control devices. The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: (a) All electric …

79-259. Property exempt from taxation; certain electric transmission lines and appurtenances. 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: (a) All electric tra…

79-260. Property exempt from taxation; new automobile manufacturing property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of Kansas: Any new automobile manufacturing property. (b) The provisio…

79-261. Procedure governing classification of property for purposes of exemption under K.S.A. 79-223. (a) (1) The provisions of this section are intended to codify the original legislative intent of the 2006 law exempting from ad valorem taxation commercial and industrial machine…

79-262. Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification. (a) After July 1, 2014, the owner of any project being constructed with the proceeds of industrial revenue bonds which has been e…

79-263. History: L. 2016, ch. 112, § 1; Expired, January 1, 2021. 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 Sess…

79-264. Property exempt from taxation; certain property owned by a redevelopment authority. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: All buildings, together with the…

79-265. Property exempt from taxation; certain antique utility trailers. (a) (1) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: Any antique utility trailer regi…

79-266. Property exempt from taxation; certain new electric generation property and pollution control devices. (a) 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:…

79-267. Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment. (a) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of …

[Repealed or reserved.]

[Repealed or reserved.]

79-301. Personal property to be listed and assessed. All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof. Such listing and assessment shall be made as hereinafter provided. Histo…

79-302. History: L. 1876, ch. 34, § 5; R.S. 1923, 79-302; Repealed, L. 1965, ch. 511, § 12; June 30. Source or prior law: L. 1866, ch. 118, § 4; G.S. 1868, ch. 107, § 5. CASE ANNOTATIONS 1. Agent need not list money collected to be immediately transferred. The State v. Huff, 96 K…

79-303. Who to list property. Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment. The property of every ward shall be listed by his or her guardian; of ever…

79-304. Place of listing of certain property for taxation purposes. Every person required to list property on behalf of others shall list such property in the taxing districts in which the property is located and such person shall list such property separate and apart from such p…

79-305. History: L. 1876, ch. 34, § 8; R.S. 1923, 79-305; Repealed, L. 1965, ch. 511, § 12; June 30. Source or prior law: L. 1866, ch. 118, § 6; G.S. 1868, ch. 107, § 9. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Mee…

79-305a. Rendition preparers; definitions. As used in this act: (a) "Person" means any individual, firm, partnership, joint adventure, association or corporation. (b) "Personal property tax rendition form" means any list, schedule or statement required to be furnished pursuant to…

79-306. Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception. On or before March 15 of each year, or the next following business day if such date falls on a day other than a r…

79-306a. History: L. 1965, ch. 511, § 4; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Do…

79-306b. History: L. 1965, ch. 511, § 5; L. 1968, ch. 95, § 2; L. 1969, ch. 433, § 8; L. 1979, ch. 309, § 15; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Mentioned in mandamus action involving uniform and equal assessment of gas leaseholds. Mobil Oil Corporation…