Kansas Property Tax Exemptions

Personal Exemptions

K.S.A. 79-201c	All household goods and personal effects not used for the production of income. Household goods and personal effects shall not be deemed to be used for the production of income when used in the home for registered or licensed day care operations. Wearing apparel of every person, pick-up truck shells, sailboards, etc. Land used exclusively as graveyards.
K.S.A. 79-201e	All real property upon which surface mining operations were conducted prior to January 1, 1969, but which has been reclaimed and returned to productive use. Exemption is for 5 years.
K.S.A. 79-201g	Lands contiguous to or donated in connection with erection or maintenance of a dam or reservoir. Exemption is either for 10 or 20 years.
K.S.A. 79-201x	In 2023, exempts the first $40,000.00 of appraised value for residential property from the statewide school finance mill levy. The Director of Vehicles is required to make an ongoing adjustment to the exemption if the average percentage change in statewide residential valuation of all residential rea property for the preceding 10 years is determined to have increased.
K.S.A. 79-220	Antique aircraft (model year must be 30 yrs. old or older, and used exclusively for recreational or display purposes); and amateur-built aircraft (major portion has been fabricated and assembled by a person who undertook the construction project solely for their own education or recreation).
K.S.A. 79-234	Personal property classified under Article 11 § 1 subclass 6 of class 2 that would be required to be listed pursuant to K.S.A. 79-306 whose purchase price is $750 or less. This includes non-highway motor vehicles, mopeds, certain trailers, all-terrain vehicles, golf carts, etc.
K.S.A. 79-5501(c)	Any watercraft designed to be propelled through the water through human power alone.
K.S.A. 8-1,119	Exempts antique utility trailers if the trailers are: 1) used exclusively for personal use and not for the production of income; 2) 35 years or older as determined by the date of manufacture; and 3) have an empty weight of 2,000 pounds or less and a gross weight of not more than 8000 pounds.

Military Exemptions

K.S.A. 79-5107(e)	Motor vehicles owned by a Kansas resident that is actively in the Military Service. Military Service includes 1) full-time military service of the United States outside the State, 2) member of military service of the United States and is mobilized and deployed on date of application for registration; 3) full-time member of miliary service of United States and is stationed in Kansas; and 4) a current member in good standing of the Kansas army or air national guard or a unit of the reserve forces of the United States military. The exemption is limited to two motor vehicles.
K.S.A. 79-5121(e)	Recreational vehicle owned by a Kansas resident that is in full-time regular military service of United States and: 1) the vehicle is maintained outside of this State; and 2) the Kansas resident is absent from the State solely by reason of military orders.
50 U.S.C. § 571	Pursuant to the Servicemembers Civil Relief Act, personal property that is owned by non-resident in Military Service who is absent from such person’s domicile due to military orders. The exemption does not apply to property used in trade or business.

Farm Exemptions

K.S.A. 79-201j (a)	Farm machinery and equipment, including (1) machinery and equipment comprising a natural gas distribution system which is owned and operated by a non-profit public utility described by K.S.A. 66-104c and which is operated predominantly for the purpose of providing fuel for the irrigation of land devoted to agricultural use; (2) any bed, body or box that is attached to a motor vehicle and is actually and regularly used in any farming or ranching operation, except for a bed, body or box that is attached to the motor vehicle by the motor vehicle manufacturer; and (3) any greenhouse which is not permanently affixed to real estate and which is used for a farming or ranching operation.
K.S.A. 79-201j (b)	(1) All aquaculture machinery and equipment; (2) all Christmas tree machinery and equipment.
Art. 11, § 1 Kansas Const.	Livestock; farm machinery and equipment
K.S.A. 79-201d	Hay, silage, farm storage & drying equipment and hay and cellulose storage structures.
K.S.A. 79-201n	Grain

Business Exemptions

Article 11, § 13 Kansas Const.	Property of a new or expanding business that creates new employment and is used for manufacturing, storing goods traded in interstate commerce, or research and development (exempt up to 10 years); Poultry, rabbit and swine confinement facilities precluded from exemption (K.S.A. 79-250).
K.S.A. 79-201a Second Twenty-Fourth	Industrial Revenue Bond funded property (exempt up to 10 years); property located in a redevelopment project area; and rabbit or swine confinement are precluded (also see K.S.A. 12-1749b).
K.S.A. 79-201 Eleventh	Renewable energy resource or technology property (wind, solar, photovoltaic, biomass, hydropower, geothermal and landfill gas resources or technologies). [2015 House Sub. for Senate Bill 91, § 4 amends this statute to provide a 10 year exemption for new properties after December 31, 2016. See amendment for details.]
K.S.A. 79-201 Twelfth	Personal property actually and regularly used predominantly to collect, refine or treat landfill gas or to transport landfill gas from a landfill to a transmission pipeline and the landfill gas produced.
K.S.A. 79-201f	Personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.
K.S.A. 79-201f	Personal property moving in interstate commerce or stored in warehouses or storage areas prior to shipment out of state.
K.S.A. 79-201k	Business aircraft used predominantly to earn income for the owner in the conduct of the owner’s business or industry. If the owner’s business is leasing of aircraft, the lessee’s use of the aircraft shall not be considered in determining the exemption. Predominantly means at least 80% of the total use of the aircraft or utilization of the aircraft such that all of the aircraft costs are deductible for federal income tax purposes.
K.S.A. 79-201m	Merchant’s and Manufacturer’s Inventory
K.S.A. 79-201o	Construction hand tools
K.S.A. 79-219	Mechanic’s hand tools
K.S.A. 79-201p	Motor vehicles held as inventory for sale by motor vehicle dealers.
K.S.A. 79-201t	Certain low-producing oil leases, exemption broadened in 1998 to include average daily production of 3 barrels and 5 barrels (completion depth of 2,000 feet or more).
K.S.A. 79-201w	Any item of machinery, equipment, material and supplies which had a retail cost when new of $1,500 or less used exclusively for business or by an entity exempt from state income tax pursuant to K.S.A. 79¬32,113.
K.S.A. 79-215	Personal property held for sale or display at, and in connection with, a fair, exposition, trade show, auction, bazaar, flea market or convention.
K.S.A. 79-221	Certain leased property integrally associated with property exempt under Article 11, Chapter 13 of the Kansas Constitution.
K.S.A. 79-223	Commercial and industrial machinery and equipment purchased or leased after June 30, 2006.
K.S.A. 79-224	Telecommunications and railroad machinery and equipment purchased or leased after June 30, 2006. In 2022, this exemption was expanded to permit the exemption for any telecommunications machinery and equipment that is placed in inventory or is a work-in-progress.
K.S.A. 79-225	Any new or expanded integrated coal gasification power plant property, as defined by K.S.A. 2006 Supp. 79-32,238, and all property purchased for or constructed or installed at an integrated coal gasification power plant to comply with air emission standards. Plant must be located in Kansas, converts coal into synthesis gas that can be used as a fuel to generate energy and uses the synthesis gas as a fuel to generate electric energy. Expansion must increase capacity by at least 10%. Exemption is from and after purchase or commencement of construction or installation of such property and for the 12 taxable years immediately following the taxable year in which construction or installation is completed.
K.S.A. 79-226	Any new, expanded or restored crude oil refinery as that term is defined by K.S.A. 2014 Supp. 79-32,217. Expansion must increase capacity by at least 10%. Exemption is from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation is completed.
K.S.A. 79-227	Any new crude oil or natural gas liquid qualifying pipeline, as that term is defined by K.S.A. 2016 Supp. 79-32,223. Pipeline must be located in this state, is used primarily to transport crude oil or natural gas liquids, has a length of more than 190 miles in Kansas and refineries or natural gas liquid processing facilities have access to the pipeline. Exemption is from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation is completed.
K.S.A. 79-228	Any new or expanded integrated coal or coke gasification nitrogen fertilizer plant, as that term is defined by K.S.A. 2016 Supp. 79¬32,228. Plant must be located in Kansas, converts coal or petroleum coke into synthesis gas and uses the synthesis gas to produce nitrogen fertilizer. Exemption is from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation is completed.
K.S.A. 79-229	New or expanded biomass-to-energy plant defined to be an industrial process plant located in Kansas where biomass is processed to produce annually any of the following and co-products: Not less than 500,000 gallons of cellulosic alcohol; liquid or gaseous fuel or energy in a quantity having BTU value equal to or greater than 500,000 gallons of cellulosic alcohol; or oil produced for direct conversion into fuel in a quantity having BTU value equal to or greater than 500,000 gallons of cellulosic alcohol. The exemption is for any real or tangible personal property purchased, constructed or installed for incorporation in and used as part of a new or expansion of a biomass-to-energy plant, construction of which begins after December 31, 2005. For an expansion to qualify, the capacity of the plant must be increased by at least 10%. The exemption is from and after purchase or commencement of construction or installation of such property; and for the 10 taxable years immediately following the taxable year in which construction or installation is completed. Biomass is defined to be any organic matter available on a renewable or recurring basis, including solid and liquid organic waste, but excluding: (1) petroleum oil, natural gas, coal in lignite, and any products thereof; and (2) corn or grain sorghum suitable for human consumption.
K.S.A. 79-230	New nuclear generation facility real or tangible personal property purchased, constructed or installed as part of a nuclear generation facility producing electricity or electric power. Construction must begin after December 31, 2006, and be within three miles of a nuclear generation facility in existence on January 1, 2007. The exemption is from and after purchase or commencement of construction or installation and continuing for 10 taxable years immediately following the taxable year in which construction or installation is completed. There is a payment in lieu of tax in an amount equal to the amount which would have been levied upon the real property.
K.S.A. 79-231	Waste heat utilization system real or personal property purchased, constructed or installed after December 31, 2006, for the recovery of waste heat generated in the process of generating electricity at an electric generation facility located in Kansas and the use of such heat is to generate additional electricity or to produce fuels from renewable energy resources or technologies as defined in K.S.A. 79¬201 Eleventh. The exemption is from and after purchase or commencement of construction or installation; and continuing for 10 taxable years immediately following the taxable year in which construction or installation is completed.
K.S.A. 79-232	Storage and blending equipment for petroleum-based fuel and biodiesel, ethanol or other biofuel that is installed at a fuel terminal, refinery or biofuel production plant after December 31, 2006. The exemption is from and after installation and continuing for 10 taxable years immediately following the taxable year in which installation is completed. Such equipment does not include equipment used only for denaturing ethyl alcohol.
K.S.A. 79-233	Carbon dioxide capture, sequestration or utilization property and any electric generation unit which captures and sequesters all carbon dioxide and other emissions. Exemption is from the date of purchase or commencement of construction or installation and for the 5 taxable years immediately following the taxable year in which construction or installation is completed and applies to all taxable years commencing after December 31, 2007. Carbon dioxide capture, sequestration or utilization property means any machinery and equipment used to capture carbon dioxide from industrial and other anthropogenic sources or to convert such carbon dioxide into one or more products; any carbon dioxide injection well; and any machinery and equipment used to recover carbon dioxide from sequestration. Carbon dioxide injection well means any hole or penetration of the surface of the earth used to inject carbon dioxide for underground storage or for enhanced recovery of hydrocarbons; any associated machinery and equipment used for such injection of carbon dioxide; but does not include underground storage.
K.S.A. 79-259	Ten year exemption for electric transmission lines and appurtenances to such lines.
K.S.A. 79-260	New automobile manufacturing property purchased or constructed after December 31, 2011 for a cost of not less than $10M. Exemption from and after the later of purchase or commencement of construction and continue only for 10 calendar years following the calendar year in which construction is completed; payment in lieu provision.

County Appraiser Authorized Exemptions (BOTA application process not required)

K.S.A. 79-213(l)	Provides that county appraisers may remove from the tax rolls the following:
K.S.A. 79-213(l)(1)	K.S.A. 79-201j Farm machinery and equipment
K.S.A. 79-213(l)(2)	K.S.A. 79-215 Personal property held for sale or display at fairs, trade shows, expositions, auctions, bazaars, flea markets or conventions
K.S.A. 79-213(l)(3)	K.S.A. 79-201c Wearing apparel, household goods and personal effects
K.S.A. 79-213(l)(4)	Art. 11 § 1 Kan. Constitution - Livestock
K.S.A. 79-213(l)(5)	K.S.A. 79-201d Hay and silage, farm storage and drying equipment and hay and cellulose storage structures
K.S.A. 79-213(l)(6)	K.S.A. 79-201m Merchants’ and manufacturers’ inventory
K.S.A. 79-213(l)(7)	K.S.A. 79-201n Grain
K.S.A. 79-213(l)(8)	K.S.A. 79-201a Seventeenth Property acquired by the Secretary of Transportation and used in the administration, construction, maintenance or operation of the state highway system
K.S.A. 79-213(l)(9)	K.S.A. 79-201a Ninth Property acquired by the Kansas Turnpike Authority used for Kansas Turnpike purposes
K.S.A. 79-213(l)(10)	K.S.A. 79-201j Aquaculture machinery and equipment
K.S.A. 79-213(l)(11)	K.S.A.79-201j Christmas tree machinery and equipment
K.S.A. 79-213(l)(12)	K.S.A. 79-201a Second Property used exclusively by the state or municipality or any political subdivision for right-of-way purposes
K.S.A. 79-213(l)(13)	K.S.A. 79-201w Machinery, equipment, materials and supplies with a retail cost when new of $1,500 or less used exclusively for business or by an entity exempt from state income tax pursuant to K.S.A. 79-32,113
K.S.A. 79-213(l)(14)	K.S.A. 79-201a Second Motor vehicles owned and used exclusively by the state, municipality or political or taxing subdivision for governmental purposes
K.S.A. 79-213(l)(15)	K.S.A. 79-201x The exemption for up to $20,000 of the value of residential property from the statewide school mill levy
K.S.A. 79-213(l)(16)	K.S.A. 79-201 Ninth Vehicles owned by a 501(c)(3) organization that is exempt from property tax under K.S.A. 79-201 Ninth and uses the vehicles to transport the elderly and handicapped
K.S.A. 79-213(l)(17)	K.S.A. 79-5107(e) Not more than two motor vehicles owned and maintained outside of the state by Kansas resident military personnel stationed outside the State of Kansas at time of registration. In addition, not more than two motor vehicles, regardless where maintained, which are owned by a Kansas resident who is a member of the military service and who is mobilized or deployed on the date of such individual’s application for registration
K.S.A. 79-213(l)(18)	K.S.A. 79-223 Commercial and industrial machinery and equipment purchased or leased after June 30, 2006
K.S.A. 79-213(l)(19)	K.S.A. 79-224 Telecommunications and railroad machinery and equipment purchased or leased after June 30, 2006
K.S.A. 79-213(l)(20)	K.S.A. 79-234 Personal property classified under Article 11 § 1 subclass 6 of class 2 that would be required to be listed pursuant to K.S.A. 79-306 whose purchase price is $750 or less
K.S.A. 79-213(l)(21)	K.S.A. 79-5121(e) Recreational vehicles owned by full-time military service members absent from this state by reason of military orders;
K.S.A. 79-213(l)(22)	K.S.A. 12-5909 or K.S.A. 19-26,111 Property acquired by city or county land banks;
K.S.A. 79-213(l)(23)	K.S.A. 79-201a First Property belonging exclusively to the United States, except property Congress has declared to be subject to taxation

Government Exemptions

K.S.A. 79-201a First	Property owned by the United States government.
K.S.A. 79-201a Second	Property used exclusively for state, municipal or political subdivision purposes, including leased vehicles if leased for a period of at least one year and property leased for medical services and certain property funded by industrial revenue bonds, up to 10 years.
K.S.A. 79-201a Third	Works, machinery and fixtures used by a rural or township water district.
K.S.A. 79-201a Fourth	Fire engines and implements
K.S.A. 79-201a Fifth	Property owned by county fair associations
K.S.A. 79-201a Sixth	Property acquired and held by municipality under municipal housing law
K.S.A. 79-201a Seventh	Property acquired or held by a municipality for urban renewal law
K.S.A. 79-201a Eighth	Property acquired and held by Kansas armory board for armory purposes
K.S.A. 79-201a Ninth	Property acquired by Kansas Turnpike Authority
K.S.A. 79-201a Tenth	Property acquired and used for state park purposes by Wildlife & Parks
K.S.A. 79-201a Eleventh	State office building
K.S.A. 79-201a Twelfth	Student union buildings and student dormitories
K.S.A. 79-201a Thirteenth	Revenue bonds for buildings and facilities at educational institutions
K.S.A. 79-201a Fourteenth	Kansas City, MO Waterworks
K.S.A. 79-201a Fifteenth	Groundwater management district property
K.S.A. 79-201a Sixteenth	Joint water district
K.S.A. 79-201a Seventeenth	Property acquired by Secretary of Transportation for highway purposes
K.S.A. 79-201a Eighteenth	Industrial training centers at vo-tech schools, technical and community colleges
K.S.A. 79-201a Nineteenth	Vo-tech, technical and community college student unions or dormitories
K.S.A. 79-201a Twentieth	Personal property contained in a dormitory that is exempt.
K.S.A. 79-201a Twenty-First	Real property transferred by City of Olathe to KSU Foundation and associated personal property held, used or operated for educational and research purposes at the KSU Olathe innovation campus.
K.S.A. 79-201a Twenty-Second	All real and personal property owned by a postsecondary educational institution, which is leased for a period not to exceed five years by a for-profit company and is actually and regularly used exclusively for research and development.
K.S.A. 79-201a Twenty-Third	For tax years commencing after December 31, 2005, all housing developments located on U.S. Dept. of Defense military installations developed pursuant to military housing privatization initiative and provided exclusively or primarily for use by military personnel of the U.S. and their families.
K.S.A. 79-201a Twenty-Fifth	For tax years commencing after December 31, 2013, all utility systems and appurtenances located on U.S. Dept. of Defense military installations acquired or installed after December 31, 2013 and used exclusively or primarily by the U.S. military.
K.S.A. 79-201a Twenty-Sixth	Land owned by municipality that is part of a public levee leased pursuant to K.S.A. 13-1243.
K.S.A. 79-201q	Municipal airports and airport authorities
K.S.A. 79-201s	Certain municipal airports
K.S.A. 79-201r	Strother Field Airport
K.S.A. 79-205	Waterworks plants at Kansas City
K.S.A. 79-222	Municipality owned buildings on property of a state educational institution under the supervision of the state board of regents and associated personal property.
K.S.A. 12-1771b(c)	Auto race track facility
K.S.A. 12-3418	Property of Port Authorities
K.S.A. 12-5909	Property of City Land Banks
K.S.A. 19-26,111	Property of County Land Banks
K.S.A. 27-319(b)	Salina and Pratt Airports
K.S.A. 12-5509	Property used for performance of a public service defined to be the collection, transportation, processing, recycling or disposal of solid wastes or acquisition, treatment or distribution of water.
K.S.A. 74-99d11	Transmission facilities owned by the Kansas Electric Transmission Authority if such facilities would be exempt if owned by a private entity.
K.S.A. 79-235	Any building and personal property therein constructed on property of KU or a related endowment association, owned or operated, by a Kansas not-for-profit entity, for the purpose of strategic technology acquisition and commercialization incubator.
K.S.A. 76-3313	Property of the University of Kansas Hospital Authority acquired and used for its public purposes.
K.S.A. 75-37,123(e)	Topeka state hospital property as long as owned by the state of Kansas and used by the state or any of its agencies, is vacant, leased by an exempt entity or used for exempt purpose.
K.S.A. 75-3686	Some real estate titled in name of state of Kansas and leased for exempt purposes. (Portion of the real estate may be taxable)
K.S.A. 79-264	Property owned by redevelopment authority established pursuant to K.S.A. 19-4901 et seq., (redevelopment authority created by board of county commissioners for property in former federal enclaves in Johnson and Labette Counties), leased to a business for certain purposes. Exemption for not more than 10 yrs.

Nonprofit: Religious, Education and Charitable; Humanitarian Purposes

K.S.A. 79-201 First	Property used for public worship or school district purposes.
K.S.A. 79-201 Second	Property used for literary, educational, scientific, religious, benevolent or charitable purposes, including leased vehicles if leased for a period of at least one year.
K.S.A. 79-201 Third, Fourth	Moneys and credits belonging exclusively to universities, colleges, schools. Reserve or emergency funds of fraternal benefit societies.
K.S.A. 79-201 Fifth, Sixth	Property of a public or nonprofit Kansas college or university
K.S.A. 79-201 Seventh	Parsonages
K.S.A. 79-201 Eighth	Property of 501(c)(19) Veterans Organization
K.S.A. 79-201 Ninth	Property used by a 501(c)(3) non-profit entity for humanitarian services
K.S.A. 79-201 Tenth	Convents, monasteries, etc.
K.S.A. 79-201u	Motor vehicles donated for charitable auctions.

Nonprofit Fees Charged for Services

K.S.A. 79-201b First	Property of a nonprofit hospital as defined in K.S.A. 75-425 used or hospital purposes; or a nonprofit psychiatric hospital as defined by K.S.A. 59-2902 and used for such purposes.
K.S.A. 79-201b Second	Property of nonprofit adult care homes as defined by K.S.A. 39-923 used for adult care home purposes, charges for services at below cost or at lowest feasible cost (Revenue Ruling 72-124).
K.S.A. 79-201b Third	Property of nonprofit children’s home as defined by K.S.A. 75-3329 used for such purposes, charges at below cost or lowest feasible cost.
K.S.A. 79-201b Fourth	Property used exclusively for housing for elderly and handicapped persona having limited or lower income or used exclusively for cooperative housing for persons with limited or low income, assistance/financing under 42 USCA 1437, owned by nonprofit organization. [Amended in 2008 adding subsection (b) to provide exemption for all real and personal property actually and regularly used exclusively for the temporary housing of 24 months or less of limited or low income, single-parent families in need of financial assistance.]
K.S.A. 79-201b Fifth	Property used for housing elderly persons operated by a nonprofit organization, charges at below cost or lowest feasible cost (Revenue Ruling 72-124).
K.S.A. 79-201b Sixth	Property used exclusively for group housing of mentally ill, retarded or handicapped; nonprofit organization; charges at below cost or lowest feasible cost; licensed under K.S.A. 75-3307b or 36-501 et seq.
K.S.A. 79-201z	Property actually and primarily used for housing of elderly, persons with disabilities or persons with limited or low income, which property is owned solely and operated by a community housing development organization (CHDO).
K.S.A. 79-263	Property owned and primarily operated as an airport by a healthcare foundation exempt by IRC Section 501(c)(3). Provision is effective January 1, 2016 and has no effect on or after January 1, 2021.

Additional Recent Statutes to Note

K.S.A. 79-1613	Abatement or credit against property tax levied upon a homestead destroyed or substantially destroyed due to an earthquake, flood, tornado, fire, storm, or other event or occurrence which the governor has declared a disaster applicable to tax years after December 31, 2011. (Not an “exemption”) In 2022, the abatement was expanded beyond the homestead and may be applied to other improvements.
K.S.A. 8-143m	Commercial vehicles (any truck or truck tractor registered for a gross weight of more than 10,000 pounds which is operating as a commercial vehicle) pay an annual fee in lieu of property tax on and after January 1, 2014. (See also K.S.A. 79-5101, et seq.)