Article

Property Exempt From Taxation

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
K.S.A. 79-201a— Property exempt from property and ad valorem taxes
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
K.S.A. 79-201c— Same; wearing apparel; household goods and personal effects; graveyards
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
K.S.A. 79-201e— Same; mined land; reclaimed surface mining operations
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
K.S.A. 79-201g— Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir
K.S.A. 79-201h— Same; solar energy systems
K.S.A. 79-201i— Purpose for farm machinery and equipment property tax exemption
K.S.A. 79-201j— Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment
K.S.A. 79-201k— Property exempt from taxation; purpose; business aircraft
K.S.A. 79-201l— Severability clause
K.S.A. 79-201m— Property exempt from taxation; merchants' and manufacturers' inventory
K.S.A. 79-201n— Property exempt from taxation; grain
K.S.A. 79-201o— Property exempt from taxation; construction hand tools
K.S.A. 79-201p— Property exempt from taxation; motor vehicle inventories
K.S.A. 79-201q— Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements
K.S.A. 79-201r— Property exempt from taxation; Strother Field airport
K.S.A. 79-201s— Property exempt from taxation; certain municipal airports; valuation of land and improvements
K.S.A. 79-201t— Property exempt from taxation; oil leases
K.S.A. 79-201u— Property exempt from taxation; motor vehicles donated for charitable auctions
K.S.A. 79-201v— Repealed
K.S.A. 79-201w— Property exempt from taxation; machinery, equipment, materials and supplies
K.S.A. 79-201x— Property exempt from taxation; residential property exempt from statewide school levy
K.S.A. 79-201y— Repealed
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
K.S.A. 79-202— Repealed
K.S.A. 79-203— Repealed
K.S.A. 79-204— Repealed
K.S.A. 79-205— Waterworks plants at Kansas City exempted from taxation
K.S.A. 79-206— Repealed
K.S.A. 79-207— Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction
K.S.A. 79-208— Repealed
K.S.A. 79-209— Repealed
K.S.A. 79-210— Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations
K.S.A. 79-210a— Repealed
K.S.A. 79-211— Repealed
K.S.A. 79-212— Repealed
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
K.S.A. 79-213a— Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 <span class="i"> Second
K.S.A. 79-213b— Repealed
K.S.A. 79-213c— Repealed
K.S.A. 79-213d— Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination
K.S.A. 79-213e— Repealed
K.S.A. 79-213f— Repealed
K.S.A. 79-213g— Repealed
K.S.A. 79-214— Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty
K.S.A. 79-215— Property exempt from taxation; personal property held for sale or display at certain functions
K.S.A. 79-216— Repealed
K.S.A. 79-219— Property exempt from taxation; mechanic's hand tools
K.S.A. 79-220— Property exempt from taxation; antique and amateur-built aircraft
K.S.A. 79-221— Property exempt from taxation; leased real and personal property of certain economic development corporations
K.S.A. 79-222— Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity
K.S.A. 79-223— Same; certain commercial and industrial machinery and equipment
K.S.A. 79-224— Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment
K.S.A. 79-225— Property exempt from taxation; certain integrated coal gasification power plant property
K.S.A. 79-226— Property exempt from taxation; certain refinery property
K.S.A. 79-227— Property exempt from taxation; certain crude oil or natural gas pipeline property
K.S.A. 79-228— Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property
K.S.A. 79-229— Property exempt from taxation; certain biomass-to-energy plant property
K.S.A. 79-230— Property exempt from taxation; nuclear generation facility property
K.S.A. 79-231— Property exempt from taxation; waste heat utilization system property at electric generation facility
K.S.A. 79-232— Property exempt from taxation; biofuel storage and blending equipment
K.S.A. 79-233— Property exempt from taxation; carbon dioxide capture, sequestration or utilization property
K.S.A. 79-234— Same; certain tangible personal property
K.S.A. 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
K.S.A. 79-236— Reserved
K.S.A. 79-250— Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation
K.S.A. 79-251— Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution
K.S.A. 79-252— Repealed
K.S.A. 79-252a— Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation
K.S.A. 79-253— Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d
K.S.A. 79-254— Exempt property deemed used exclusively, when
K.S.A. 79-255— Property tax refund for oil lease property; claim procedures
K.S.A. 79-256— Independent power producer property and pollution control devices; definitions
K.S.A. 79-257— Property exempt from taxation; certain electric generation property and pollution control devices
K.S.A. 79-258— Property exempt from taxation; certain electric public utility property and pollution control devices
K.S.A. 79-259— Property exempt from taxation; certain electric transmission lines and appurtenances
K.S.A. 79-260— Property exempt from taxation; new automobile manufacturing property
K.S.A. 79-261— Procedure governing classification of property for purposes of exemption under K.S.A. 79-223
K.S.A. 79-262— Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification
K.S.A. 79-263— Expired
K.S.A. 79-264— Property exempt from taxation; certain property owned by a redevelopment authority
K.S.A. 79-265— Property exempt from taxation; certain antique utility trailers
K.S.A. 79-266— Property exempt from taxation; certain new electric generation property and pollution control devices
K.S.A. 79-267— Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment