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Property Tax Exemptions

There are numerous property tax exemption statutes in Kansas. The statute that is applicable for a given property depends on a number of factors. Each exemption statute contains specific requirements. To apply for an exemption, you must complete a Tax Exemption application form, any applicable Additions to that form, and pay the appropriate filing fee to the Board of Tax Appeals.

Recent Legislation - Exemptions

$20,000 Residential Property Exemption The $20,000 exemption from the school mill levy for residential property was extended for tax years 2013 and 2014.     
Senate Bill 23 § 9, amending K.S.A. 79-201x.
Automobile Manufacturing Property Exemption New automobile manufacturing property purchased or constructed after December 31, 2012 may be eligible for an exemption for 10 years following the year in which construction is complete. There are two qualifiers for this exemption:
The property includes a building or addition constructed after December 31, 2011 of not less than 50,000 square feet of floor space
-and -
Was purchased or constructed after December 31, 2011 for a total cost of not less than $10,000,000 including both land and buildings.
This bill also provides for the property owners to make payments in lieu of tax which were mutually agreed to with local taxing subdivisions.
House Substitute for Senate Bill 83 New § 8.
Industrial Revenue Bonds Exemption Background – Industrial Revenue Bonds (IRBs) are one of the economic development tools available to Kansas cities and counties. When IRBs are issued as financing for a particular facility or for personal property, the city or county who issued the bonds, holds legal title to the facility or personal property while the bonds are outstanding and the facility is exempt from property taxation for that period or up to 10 years. In order to qualify, the property in question must be deeded to the governmental entity that issued the IRB’s, which in turn seeks the ad valorem tax exemption. Such property is currently exempt pursuant to subsection, Second, which pertains to property used exclusively by the state or any municipality or political subdivision of the state. (K.S.A. 2012 Supp. 79-201a Second)
A new subsection was created,
Twenty Fourth, which provides that for all taxable years commencing after December 31, 2012, any property constructed or purchased in part with the proceeds of IRBs issued on or after July 1, 2013, shall be exempt from taxation for the value of that portion of the property financed by the IRBs and only for a period of 10 years after the calendar year in which the bonds are issued. In this new subsection, the property does not have to be used exclusively by the state or any municipality or political subdivision of the state. House Bill 2059 § 10, amending K.S.A. 79-201a.

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