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Code · Kansas · Chapter 79 — Taxation

79-266. Property exempt from taxation; certain new electric generation property and pollution control devices.

318 words·~1 min read·/ks/chapter-79/79-266

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

79-266. Property exempt from taxation; certain new electric generation property and pollution control devices.
(a)The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
(1)Any new electric generation facility.
(2)Any new addition to a new or existing electric generation facility.
(3)Any new pollution control device constructed or installed on or after January 1, 2025, at a new or existing electric generation facility.
(b)The provisions of this section shall apply from and after commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
(c)As used in this section:
(1)"Existing electric generation facility" means an electric generation facility described in K.S.A. 66-104
(e)or 66-128 (b)(2)(C), and amendments thereto, that is in existence on December 31, 2024. "Existing electric generation facility" does not include an electric generation facility that converts wind, solar, biomass, landfill gas or any other renewable source of energy to electricity.
(2)"New addition" means any real or tangible personal property constructed or installed on or after January 1, 2025, for incorporation in and use as part of a new or existing electric generation facility.
(3)"New electric generation facility" means an electric generation facility described in K.S.A. 66-104
(e)or 66-128 (b)(2)(C), and amendments thereto, and the commencement of construction of such facility began on or after January 1, 2025. "New electric generation facility" includes any electric generation facility that utilizes nuclear energy for the generation of electricity. "New electric generation facility" does not include any electric generation facility that converts wind, solar, biomass, landfill gas or any other renewable source of energy to electricity.
(d)The provisions of this section shall apply to all taxable years commencing after December 31, 2024.
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