Property Exempt from Taxation
79-201Property 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 property79-201aProperty exempt from property and ad valorem taxes79-201bProperty 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 families79-201cSame; wearing apparel; household goods and personal effects; graveyards79-201dProperty exempt from taxation; hay and silage; farm storage and drying equipment; hay storage structures; structures for storing materials for producing cellulosic alcohol and by products79-201eSame; mined land; reclaimed surface mining operations79-201fProperty exempt from taxation; personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state79-201gSame; lands contiguous to or donated in connection with erection or maintenance of dam or reservoir79-201hSame; solar energy systems79-201iPurpose for farm machinery and equipment property tax exemption79-201jProperty exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment79-201kProperty exempt from taxation; purpose; business aircraft79-201lSeverability clause79-201mProperty exempt from taxation; merchants' and manufacturers' inventory79-201nProperty exempt from taxation; grain79-201oProperty exempt from taxation; construction hand tools79-201pProperty exempt from taxation; motor vehicle inventories79-201qProperty exempt from taxation; municipal airports, airport authorities; valuation of land and improvements79-201rProperty exempt from taxation; Strother Field airport79-201sProperty exempt from taxation; certain municipal airports; valuation of land and improvements79-201tProperty exempt from taxation; oil leases79-201uProperty exempt from taxation; motor vehicles donated for charitable auctions79-201wProperty exempt from taxation; machinery, equipment, materials and supplies79-201xProperty exempt from taxation; residential property exempt from statewide school levy79-201zProperty 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 organization79-205Waterworks plants at Kansas City exempted from taxation79-207Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction79-210Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations79-213Property 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 property79-213aProperty exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second79-213dSame; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination79-214Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty79-215Property exempt from taxation; personal property held for sale or display at certain functions79-219Property exempt from taxation; mechanic's hand tools79-220Property exempt from taxation; antique and amateur-built aircraft79-221Property exempt from taxation; leased real and personal property of certain economic development corporations79-222Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity79-223Same; certain commercial and industrial machinery and equipment79-224Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment79-225Property exempt from taxation; certain integrated coal gasification power plant property79-226Property exempt from taxation; certain refinery property79-227Property exempt from taxation; certain crude oil or natural gas pipeline property79-228Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property79-229Property exempt from taxation; certain biomass-to-energy plant property79-230Property exempt from taxation; nuclear generation facility property79-231Property exempt from taxation; waste heat utilization system property at electric generation facility79-232Property exempt from taxation; biofuel storage and blending equipment79-233Property exempt from taxation; carbon dioxide capture, sequestration or utilization property79-234Same; certain tangible personal property79-235Same; 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 purposes79-250Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation79-251Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution79-252aExemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation79-253Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d79-254Exempt property deemed used exclusively, when79-255Property tax refund for oil lease property; claim procedures79-256Independent power producer property and pollution control devices; definitions79-257Property exempt from taxation; certain electric generation property and pollution control devices79-258Property exempt from taxation; certain electric public utility property and pollution control devices79-259Property exempt from taxation; certain electric transmission lines and appurtenances79-260Property exempt from taxation; new automobile manufacturing property79-261Procedure governing classification of property for purposes of exemption under K.S.A. 79-22379-262Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification79-264Property exempt from taxation; certain property owned by a redevelopment authority79-265Property exempt from taxation; certain antique utility trailers79-266Property exempt from taxation; certain new electric generation property and pollution control devices79-267Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment79-213fProperty 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. [See Revisor's Note]79-213gProperty 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. [See Revisor's Note]79-263Property exempt from taxation; certain airports