§ 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
§ 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; adjustment of exemption amount
§ 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 pendency of
§ 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 Property exempt from taxation; 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 K.S.A. 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 K.S.A. 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
§ 79-265 Property exempt from taxation; certain antique utility trailers
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Terms Used In Kansas Statutes > Chapter 79 > Article 2 - Property Exempt From Taxation

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Docket: A log containing brief entries of court proceedings.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Residence: means the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning. See Kansas Statutes 77-201
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201