When may a Kansas county appraiser treat property as exempt, and what filings are required after an exemption is granted?

Plain-English summary

Kansas PVD Directive 92-025 tells county officials to start from a strict rule: property stays taxable unless an exemption is expressly authorized and the required exemption process has been completed.

K.S.A. 79-101 made all Kansas real and personal property taxable unless expressly exempt. Under the version of K.S.A. 79-213 discussed in the directive, a property owner generally had to file an initial exemption request with the Board of Tax Appeals (BOTA). Statutory exceptions existed, including exceptions listed in subsection (l) and specific provisions such as K.S.A. 79-215 for property held for display at a fair.

Unless an exception removed the initial-filing requirement, the directive says the property was taxable until BOTA issued an exemption order. If a county appraiser was unsure whether personal property qualified, the appraiser was to place it on the tax roll because "all doubts concerning exemption are to be resolved against the exemption in favor of taxation." At the same time, the appraiser was supposed to help a taxpayer who requested exemption file with BOTA.

An exemption order was not necessarily the end of the review. The directive told appraisers to put property back on the roll after a change in ownership, a change in use, or a change in law that ended the exemption.

It also distinguished two filings:

• K.S.A. 79-213 governed the initial request for exemption before BOTA.
• K.S.A. 79-210 governed annual claims after BOTA had granted an exemption. For a multi-year exemption, the taxpayer generally filed the annual claim with the county appraiser rather than sending it back to BOTA.

The source PDF does not show a completed approval date. Its second-page header reads 11-30-1992, but the signature line says only "Approved:" followed by a blank date field, so this page leaves issued_date blank.

What this means for you

Property owners seeking an exemption

Do not assume that exempt use alone removes property from the roll. First identify whether the property is exempt from the initial BOTA filing requirement. If it is not, the directive treats the property as taxable until BOTA issues an exemption order.

Owners with an existing exemption

Continue monitoring annual filing duties. A grant for a stated term, such as ten years, generally required an annual claim with the county appraiser for each year. Also report changes in ownership or use because either could cause the appraiser to place the property back on the roll.

County appraisers

When exemption is genuinely uncertain, list the personal property rather than resolving the doubt in the owner's favor. But the directive pairs that instruction with a duty to assist a taxpayer who wants to submit an exemption request to BOTA.

Accountants and tax professionals

Separate the initial BOTA process under K.S.A. 79-213 from the later annual county filing under K.S.A. 79-210. They serve different stages, and satisfying one does not necessarily satisfy the other.

Common questions

Q: Is Kansas property presumed taxable or exempt?
A: Taxable. The directive says all real and personal property is subject to taxation unless expressly exempt.

Q: Who initially decides an exemption request?
A: Unless a statutory exception applies, the property owner files the initial request with BOTA and the property remains taxable until BOTA issues an exemption order.

Q: What should an appraiser do when unsure about personal property?
A: Put it on the roll. The directive says doubts are resolved against exemption and in favor of taxation.

Q: Does the appraiser have any duty to help the taxpayer?
A: Yes. If the taxpayer asks for exemption, the appraiser should assist with filing the request with BOTA.

Q: Can previously exempt property return to the roll?
A: Yes. The directive identifies changes in ownership, use, or law as reasons to list the property again.

Q: Is an annual exemption claim sent to BOTA?
A: Generally no. After the initial BOTA grant, the annual claim under K.S.A. 79-210 was filed with the county appraiser, subject to listed exceptions.

Q: When was this directive approved?
A: The PDF's approval-date field is blank. A page header shows 11-30-1992, but the document does not supply a completed signature date.

Citations and references

• K.S.A. 79-101 — Kansas property is taxable unless expressly exempt.
• K.S.A. 1991 Supp. 79-213(a) and (l), as amended by L. 1992, ch. 102, § 8, and ch. 287, § 2 — initial BOTA exemption filing and exceptions.
• K.S.A. 79-215 — filing exception for property held for display at a fair.
• K.S.A. 1991 Supp. 79-210 — annual exemption claims after an initial BOTA grant.
• L. 1992, ch. 249, § 1 — authority cited for adopting the directive.
• Farmers Co-op v. Kansas Bd. of Tax Appeals, 236 Kan. 632, 635, 694 P.2d 462 (1985) — doubts concerning exemption are resolved in favor of taxation.

Source

• Landing page: Kansas Property Tax Directives
• Original PDF: PVD Directive 92-025

Original ruling text

STATE OF KANSAS

David C. Cunningham, Director
Robert B. Docking State Office Building (913) 296-2365
915 S.W. Harrison St. FAX (913) 296-2320
Topeka, Kansas 66612-1585

                                           Department of Revenue
                                      Division of Property Valuation


                                         DIRECTIVE #92-025

    TO:              County Appraisers and County Commissioners

    SUBJECT: Exemptions


    This directive is adopted pursuant to the provisions of L. 1992, ch. 249, § 1, and
    shall be in force and effect from and after the Director's approval date.

    No County Official shall exempt the value of any property or release, discharge,
    remit or commute any portion on taxes assessed or levied against any person or
    property, except for those properties which may be exempted by the county
    appraiser without the approval of the Board of Tax Appeals.

    All property in Kansas, real and personal, is subject to taxation unless expressly
    exempt therefrom. K.S.A. 79-101. K.S.A. 1991 Supp. 79-213(a), as amended by L.
    1992, Ch. 102, § 8, and Ch. 287, § 2, provides that any property owner requesting
    an exemption from ad valorem taxation shall be required to file an initial request
    for exemption with the state board of tax appeals (hereinafter referred to as
    "BOTA"). K.S.A. 79-213(l), as amended, lists several exceptions to the filing
    requirement. In addition, particular statutes provide exceptions to the filing
    requirement for specific types of property. For example, K.S.A. 79-215 provides
    that property held for display at a fair is exempt from the filing requirement of
    K.S.A. 79-213. Unless a particular type of property is exempt from the filing
    requirement, the property is taxable unless BOTA has issued an exemption order
    for the property.

    If the appraiser is in doubt as to whether a particular item of personal property is
    exempt, the property should be placed on the roll. Whether or not there is an
    initial filing requirement, all doubts concerning exemption are to be resolved
    against the exemption in favor of taxation. Farmers Co-op v. Kansas Bd. of Tax
    Appeals, 236 Kan. 632, 635, 694 P.2d 462 (1985). If the taxpayer requests that

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Directive #92-025 11-30-1992
the property be exempt, the county appraiser should assist the taxpayer in filing a
request for exemption with BOTA.

Although an initial request for exemption has been granted by BOTA, the
appraiser should place the property on the roll if there has been a change in
ownership, or change in use of the property, or if the property is no longer exempt
due to a change in the law.

The filing requirement in K.S.A. 79-213, as amended, should not be confused with
the annual filing requirement in K.S.A. 1991 Supp. 79-210. The annual filing
requirement in K.S.A. 79-210 applies after an initial request for exemption has
been granted by BOTA. Generally, when BOTA grants an exemption for a
specified number of years, for example 10 years, the taxpayer is required to file an
annual claim with the county appraiser each year for 10 years. This claim need
not be forwarded to BOTA. A few exceptions to the annual filing requirement are
listed in K.S.A. 79-210.

Approved:
(Date) David C. Cunningham
Director of Property Valuation