Kansas Statutes
Article 2 - Property Exempt From Taxation
79-205 Waterworks plants at Kansas City exempted from taxation.

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.