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This exemption applies to property used to generate electricity from renewable energy resources, as well as all personal property used to collect, refine, and treat landfill gas or transport it from a landfill to a transmission pipeline.
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Kansas
Renewable Energy Property Tax Exemption
Section 11 of Kansas Statute No. 79-201 states that, for tax years commencing after December 31, 1998, the following property shall be exempt from all property taxes or ad valorem taxes levied under Kansas law:
. . . all property actually and regularly used predominantly to produce and generate electricity utilizing renewable energy resources or technologies. For purposes of this section, “renewable energy resources or technologies” shall include wind, solar, thermal, photovoltaic, biomass, hydropower, geothermal, and landfill gas resources or technologies.
This exemption applies to real estate, facilities, and equipment used to generate electricity from renewable energy resources, including landfill gas.
Also exempt from property taxes, beginning in the 2002 tax year, is all personal property used to collect, refine, and treat landfill gas or transport landfill gas from a landfill to a transmission pipeline (i.e., not necessarily used to produce electricity).
An application form for the renewable energy property tax exemption is available at the Web site listed below. Completed applications should be sent to the Kansas Department of Revenue, Division of Property Valuation, at the address shown below. Upon receipt of an application, the Kansas Department of Revenue’s Division of Property Valuation will review the application, make a recommendation, and file each application with the state board of tax appeals.
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