Kansas Statutes
Article 2 - Property Exempt From Taxation
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.

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, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
First. All real property, and tangible personal property, actually and regularly used exclusively for hospital purposes by a hospital as the same is defined by K.S.A. 65-425, and amendments thereto, or a psychiatric hospital as the same was defined by K.S.A. 59-2902, and amendments thereto, as in effect on January 1, 1976, which hospital or psychiatric hospital is operated by a corporation organized not for profit under the laws of the state of Kansas or by a corporation organized not for profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation, or a public hospital authority; and all intangible property including moneys, notes and other evidences of debt, and the income therefrom, belonging exclusively to such a corporation and used exclusively for hospital, psychiatric hospital or public hospital authority purposes. This exemption shall not be deemed inapplicable to property which would otherwise be exempt pursuant to this paragraph because any such hospital, psychiatric hospital or public hospital authority: (a) Uses such property for a nonexempt purpose that is minimal in scope and insubstantial in nature if such use is incidental to the exempt purpose enumerated in this paragraph; or (b) is reimbursed for the actual expense of using such property for the exempt purposes enumerated in this paragraph or paragraph second of K.S.A. 79-201, and amendments thereto; or (c) permits the use of such property for the exempt purposes enumerated in this paragraph or paragraph second of K.S.A. 79-201, and amendments thereto, by more than one agency or organization for one or more of such purposes.
Second. All real property, and tangible personal property, actually and regularly used exclusively for adult care home purposes by an adult care home as the same is defined by K.S.A. 39-923, and amendments thereto, that is operated by a corporation organized not for profit under the laws of the state of Kansas or by a corporation organized not for profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation, charges to residents for services of which produce an amount which in the aggregate is less than the actual cost of operation of the home or the services of which are provided to residents at the lowest feasible cost, taking into consideration such items as reasonable depreciation, interest on indebtedness, acquisition costs, interest and other expenses of financing acquisition costs, lease expenses and costs of services provided by a parent corporation at its costs and contributions to which are deductible under the Kansas income tax act; and all intangible property including moneys, notes and other evidences of debt, and the income therefrom, belonging exclusively to such corporation and used exclusively for adult care home purposes. For purposes of this paragraph and for all taxable years commencing after December 31, 1976, an adult care home which uses its property in a manner which is consistent with the federal internal revenue service ruling 72-124 issued pursuant to section 501(c)(3) of the federal internal revenue code, shall be deemed to be operating at the lowest feasible cost. The fact that real property or real or tangible personal property may be leased from a not-for-profit corporation, which is exempt from federal income taxation pursuant to section 501(c)(3) of the internal revenue code of 1986, and amendments thereto, and which is the parent corporation to the not-for-profit operator of an adult care home, shall not be grounds to deny exemption or deny that such property is actually and regularly used exclusively for adult care home purposes by an adult care home, nor shall the terms of any such lease be grounds for any such denial. For all taxable years commencing after December 31, 1995, such property shall be deemed to be used exclusively for adult care home purposes when used as a not-for-profit day care center for children which is licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto.
Third. All real property, and tangible personal property, actually and regularly used exclusively for private children's home purposes by a private children's home as the same is defined by K.S.A. 75-3329, and amendments thereto, that is operated by a corporation organized not for profit under the laws of the state of Kansas or by a corporation organized not for profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation, charges to residents for services of which produce an amount that in the aggregate is less than the actual cost of operation of the home or the services of which are provided to residents at the lowest feasible cost, taking into consideration such items as reasonable depreciation and interest on indebtedness, and contributions to which are deductible under the Kansas income tax act; and all intangible property including moneys, notes and other evidences of debt, and the income therefrom, belonging exclusively to such a corporation and used exclusively for children's home purposes.
Fourth. All real property and tangible personal property, actually and regularly used exclusively for: (a) Housing for elderly and handicapped persons having a limited or lower income, or used exclusively for cooperative housing for persons having a limited or low income, assistance for the financing of which was received under 12 U.S.C.A. § 1701 et seq., or under 42 U.S.C.A. § 1437 et seq., that is operated by a corporation organized not for profit under the laws of the state of Kansas or by a corporation organized not for profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation; and (b) for all taxable years commencing after December 31, 2006, temporary housing of 24 months or less for limited or low income, single-parent families in need of financial assistance who are enrolled in a program to receive life training skills, that is operated by a charitable or religious organization; and all intangible property including moneys, notes and other evidences of debt, and the income therefrom, belonging exclusively to such a corporation and used exclusively for the purposes of such housing. For the purposes of this subsection, cooperative housing means those not-for-profit cooperative housing projects operating or established pursuant to sections 236 or 221(d)(3), or both, of the national housing act and which have been approved as a cooperative housing project pursuant to applicable federal housing administration and U.S. department of housing and urban development statutes, and rules and regulations, during such time as the use of such properties are: (1) Restricted pursuant to such act, or rules and regulations thereof; or (2) subject to affordability financing standards established pursuant to the national housing act during such time that such not-for-profit corporation has adopted articles of incorporation or by-laws, or both, requiring such corporation to continue to operate in compliance with the United States department of housing and urban development affordability income guidelines established pursuant to sections 236 or 221(d)(3) of the national housing act or rules and regulations thereof.
Fifth. All real property and tangible personal property, actually and regularly used exclusively for housing for elderly persons, that is operated by a corporation organized not for profit under the laws of the state of Kansas or by a corporation organized not for profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation, in which charges to residents produce an amount that in the aggregate is less than the actual cost of operation of the housing facility or the services of which are provided to residents at the lowest feasible cost, taking into consideration such items as reasonable depreciation and interest on indebtedness and contributions to which are deductible under the Kansas income tax act; and all intangible property including moneys, notes and other evidences of debt, and the income therefrom, belonging exclusively to such corporation and used exclusively for the purpose of such housing. For purposes of this paragraph and for all taxable years commencing after December 31, 1976, an adult care home which uses its property in a manner which is consistent with the federal internal revenue service ruling 72-124 issued pursuant to section 501(c)(3) of the federal internal revenue code, shall be deemed to be operating at the lowest feasible cost. For all taxable years commencing after December 31, 1995, such property shall be deemed to be used exclusively for housing for elderly persons purposes when used as a not-for-profit day care center for children that is licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto.
Sixth. All real property and tangible personal property actually and regularly used exclusively for the purpose of group housing of mentally ill persons or individuals with intellectual or other disabilities that is operated by a corporation organized not for profit under the laws of the state of Kansas or by a corporation organized not for profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation, in which charges to residents produce an amount that in the aggregate is less than the actual cost of operation of the housing facility or the services of which are provided to residents at the lowest feasible cost, taking into consideration such items as reasonable depreciation and interest on indebtedness and contributions to which are deductible under the Kansas income tax act, and that is licensed as a facility for the housing of mentally ill persons or individuals with intellectual or other disabilities under the provisions of K.S.A. 39-2001 et seq., and amendments thereto, or as a rooming or boarding house used as a facility for the housing of individuals with intellectual or other disabilities that is licensed as a lodging establishment under the provisions of K.S.A. 36-501 et seq., and amendments thereto.
The provisions of this section, except as otherwise specifically provided, shall apply to all taxable years commencing after December 31, 1998.
History: L. 1975, ch. 495, § 3; L. 1976, ch. 421, § 1; L. 1977, ch. 324, § 1; L. 1985, ch. 311, § 2; L. 1986, ch. 369, § 2; L. 1988, ch. 372, § 2; L. 1988, ch. 373, § 2; L. 1996, ch. 264, § 6; L. 1998, ch. 12, § 26; L. 1999, ch. 154, § 74; L. 2004, ch. 173, § 6; L. 2008, ch. 182, § 15; L. 2018, ch. 71, § 29; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 2 - Property Exempt From Taxation

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 g...

79-201a Property exempt from property and ad valorem taxes.

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.

79-201c Same; wearing apparel; household goods and personal effects; graveyards.

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.

79-201e Same; mined land; reclaimed surface mining operations.

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.

79-201g Same; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir.

79-201h Same; solar energy systems.

79-201i Purpose for farm machinery and equipment property tax exemption.

79-201j Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment.

79-201k Property exempt from taxation; purpose; business aircraft.

79-201l Severability clause.

79-201m Property exempt from taxation; merchants' and manufacturers' inventory.

79-201n Property exempt from taxation; grain.

79-201o Property exempt from taxation; construction hand tools.

79-201p Property exempt from taxation; motor vehicle inventories.

79-201q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.

79-201r Property exempt from taxation; Strother Field airport.

79-201s Property exempt from taxation; certain municipal airports; valuation of land and improvements.

79-201t Property exempt from taxation; oil leases.

79-201u Property exempt from taxation; motor vehicles donated for charitable auctions.

79-201w Property exempt from taxation; machinery, equipment, materials and supplies.

79-201x Property exempt from taxation; residential property exempt from statewide school levy.

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.

79-205 Waterworks plants at Kansas City exempted from taxation.

79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.

79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.

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 pe...

79-213a Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.

79-213d Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.

79-214 Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.

79-215 Property exempt from taxation; personal property held for sale or display at certain functions.

79-219 Property exempt from taxation; mechanic's hand tools.

79-220 Property exempt from taxation; antique and amateur-built aircraft.

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

79-222 Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.

79-223 Same; certain commercial and industrial machinery and equipment.

79-224 Same; certain telecommunications machinery and equipment and railroad machinery and equipment.

79-225 Property exempt from taxation; certain integrated coal gasification power plant property.

79-226 Property exempt from taxation; certain refinery property.

79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property.

79-228 Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.

79-229 Property exempt from taxation; certain biomass-to-energy plant property.

79-230 Property exempt from taxation; nuclear generation facility property.

79-231 Property exempt from taxation; waste heat utilization system property at electric generation facility.

79-232 Property exempt from taxation; biofuel storage and blending equipment.

79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.

79-234 Same; certain tangible personal property.

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.

79-250 Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.

79-251 Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.

79-252a Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.

79-253 Applicability of amendments to 79-201, 79-251 and 12-1749d.

79-254 Exempt property deemed used exclusively, when.

79-255 Property tax refund for oil lease property; claim procedures.

79-256 Independent power producer property and pollution control devices; definitions.

79-257 Same; exemption from taxation.

79-258 Property exempt from taxation; certain electric public utility property and pollution control devices.

79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.

79-260 Property exempt from taxation; new automobile manufacturing property.

79-261 Procedure governing classification of property for purposes of exemption under 79-223.

79-262 Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.

79-263 Property exempt from taxation; certain airports.

79-264 Property exempt from taxation; certain property owned by a redevelopment authority.