Renewable Energy Property Tax Exemption

December 06, 2023

Summary

Note: In May 2015, S.B. 91 was enacted, which limits the property tax exemption for applications received after December 31, 2016, to a period of 10 years.

Kansas statute exempts renewable energy equipment from property taxes if an application for an exemption is filed for the property on or before December 31, 2016. For applications for exemptions filed after December 31, 2016, a property tax exemption is limited to the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.

Renewable energy includes wind, solar thermal electric, photovoltaic, biomass, hydropower, geothermal, and landfill gas resources or technologies that are actually and regularly used predominantly to produce and generate electricity. In addition, beginning in the 2002 tax year 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 for electricity generation) is also exempt from property taxes.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Kansas
Incentive Type: Property Tax Incentive
Web Site:
Administrator: Kansas Corporation Commission
Start Date: 01/01/1999 (general) <br>01/01/2002 (non-electricity landfill gas)
Eligible Renewable/Other Technologies:
  • Geothermal Electric
  • Solar Thermal Electric
  • Solar Photovoltaics
  • Wind (All)
  • Biomass
  • Hydroelectric
  • Landfill Gas
  • Wind (Small)
Incentive Amount: 100%

Incentives

This program has 1 incentives
Technologies: Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Landfill Gas, Renewable Energy, Wind (Small)
Sectors: Residential
Parameters: The incentive is 100.00 %

Authorities

Name: Kansas Statutes 79-201
Effective Date: 01/01/1999
Name: S.B. 91
Date Enacted: 05/28/2015
Effective Date: 07/01/2015

Contact

Organization: Kansas Department of Revenue
Address: Docking State Office Building
Topeka KS 66625-8000
Phone: (785) 296-2365

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.