Kansas Statutes Annotated Chapter 79 — Taxation

K.S.A. 79-258

Property exempt from taxation; certain electric public utility property and pollution control devices

Official textksrevisor.govlast amended 2024

The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas:

# (a)

All electric generation facilities and additions to electric generation facilities described in K.S.A. 66-128 (b)(2)(C), and amendments thereto.

# (b)

The provisions of subsection (a) shall apply: (1) Except as provided in paragraph (2), from and after commencement of construction of such property and for the 10 taxable years immediately following the taxable year in which construction of such property is completed; or (2) for a peak load plant, from and after commencement of construction of such peak load plant and for the four taxable years immediately following the taxable year in which construction of such property is completed.

# (c)

All pollution control devices purchased for or constructed or installed at electric generation facilities described in K.S.A. 66-128 (b)(2)(C), and amendments thereto.

# (d)

The provisions of subsection (c) shall apply:

# (1)

Except as provided in paragraph (2), 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 such property is purchased or construction or installation of such property is completed; or

# (2)

for a peak load plant, from and after purchase or commencement of construction or installation of such property and for the four taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed.

# (e)

As used in this section, "peak load plant" means an electric generation facility used during maximum load periods.

# (f)

The provisions of this section shall apply to all taxable years commencing after December 31, 2000, but only to property for which the applicant filed an application for exemption pursuant to this section on or before December 31, 2024. No application for exemption pursuant to this section shall be filed after December 31, 2024.

Amendment history

L. 2001, ch. 207, § 2; L. 2008, ch. 174, § 6; L. 2024, ch. 81, § 8; July 1.

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