Kansas Statutes Annotated

K.S.A. § 79-201j (2026)

Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment

✓ current as of May 2026

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79-201j. Property exempt from taxation; farm machinery and equipment; aquaculture machinery and equipment; Christmas tree machinery and equipment. The following described property, to the extent specified by this section, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:

(a) All farm machinery and equipment. The term "farm machinery and equipment" means that personal property actually and regularly used in any farming or ranching operation. The term "farm machinery and equipment" shall include: (1) Machinery and equipment comprising a natural gas distribution system which is owned and operated by a nonprofit public utility described by K.S.A. 66-104c, and amendments thereto, and which is operated predominantly for the purpose of providing fuel for the irrigation of land devoted to agricultural use; (2) any bed, body or box that is attached to a motor vehicle and is actually and regularly used in any farming or ranching operation, except for a bed, body or box that is attached to the motor vehicle by the motor vehicle manufacturer; and (3) any greenhouse which is not permanently affixed to real estate and which is used for a farming or ranching operation. The term "farming or ranching operation" shall include the operation of a feedlot, the performing of farm or ranch work for hire and the planting, cultivating and harvesting of nursery or greenhouse products, or both, for sale or resale. The term "farm machinery and equipment" shall not include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer, other than a farm trailer, as the terms are defined by K.S.A. 8-126, and amendments thereto.

The provisions of this subsection shall apply to all taxable years commencing after December 31, 2007.

(b) (1) All aquaculture machinery and equipment. The term "aquaculture machinery and equipment" means that personal property actually and regularly used in any aquaculture operation. The term "aquaculture operation" shall include the feeding out of aquatic plants and animals; breeding, growing or rearing aquatic plants and animals; and selling or transporting aquatic plants and animals. The term "aquaculture machinery and equipment" shall not include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer.

(2) All Christmas tree machinery and equipment. The term "Christmas tree machinery and equipment" means that personal property actually and regularly used in any Christmas tree operation. The term "Christmas tree operation" shall include the planting, cultivating and harvesting of Christmas trees; and selling or transporting Christmas trees. The term "Christmas tree machinery and equipment" shall not include any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer.

The provisions of this subsection shall apply to all taxable years commencing after December 31, 1992.

History: L. 1982, ch. 390, § 3; L. 1985, ch. 311, § 4; L. 1992, ch. 102, § 4; L. 1997, ch. 122, § 1; L. 1999, ch. 126, § 2; L. 2000, ch. 139, § 4; L. 2008, ch. 182, § 16; July 1.

Notes of Decisions

Cited in 9 cases, 1985–2017 · leading case: In Re Tax Application of Lietz Constr. Co., 47 P.3d 1275 (Kan. 2002).

Sort: Relevance Newest Treatment

In Re Tax Application of Lietz Constr. Co., 47 P.3d 1275 (Kan. 2002). · cites it 34× “” Originally, BOTA had denied exemption to Kramer on a dozer, dirt scraper, and ripper, pursuant to K.S.A. 79-201j, because the applicant had indicated that he also used the equipment for commercial purposes.”

T-Bone Feeders, Inc. v. Martin, 693 P.2d 1187 (Kan. 1985). · cites it 5× “K.S.A. 1982 Supp. 79-201j provides an exemption from ad valorem taxation for farm machinery and equipment in the following language: “79-20lj.”

Farmers Co-Operative v. Kansas Bd. of Tax Appeals, 694 P.2d 462 (Kan. 1985). “) K.S.A. 79-201j states: “Property exempt from taxation; farm machinery and equipment.”

In Re the Appeal of Goddard, 180 P.3d 604 (Kan. Ct. App. 2008). · cites it 4× “: Jerry and Pat Goddard (taxpayers) appeal an order of the State Board of Tax Appeals (BOTA) denying in large part their claim for an exemption from ad valorem tax on equipment utilized in their tree harvesting and sawmill operation pursuant to K.S.A. 2007 Supp. 79-201j(a),…”

Bd. of Cnty. Commissioners v. Kansas Avenue Props., 786 P.2d 1141 (Kan. 1990). “Agriculture, as conducted in farming and ranching operations throughout the state, is the primary basis of the Kansas economy. Communities, regions, and the state as a whole are materially dependent upon agricultural endeavors and derive substantial financial benefit from the…”

Bd. of Sedgwick Cnty. Commissioners v. Action Rent to Own, Inc., 969 P.2d 844 (Kan. 1998). “Section 79-213(n), added in 1984, states, ‘The provisions of tins section shall not apply to farm machinery and equipment exempted from ad valorem taxation by K.S.A. 1983 Supp. 79-201j, and amendments thereto.”

In Re the Appeal of Reeve Cattle Co., 392 P.3d 559 (Kan. Ct. App. 2017). · cites it 15× “Reeve Cattle paid the penalties under protest and filed an appeal with BOTA claiming the mixer-feeder trucks were exempt from taxation under die farm machinery and equipment exemption at K.S.A. 2015 Supp. 79-201j. Before BOTA, Reeve Cattle argued that K.”

In re Tax Appeal of Reeve Cattle Co (Kan. Ct. App. 2017). · cites it 15× “Under the facts of this case, BOTA did not err in finding that the taxpayer's mixer- feeder trucks are exempt from taxation as farm machinery and equipment under K.S.A. 2015 Supp. 79-201j. Appeal from Board of Tax Appeals.”

In re the Appeal of Polaroid ID Sys., Inc., 66 P.3d 247 (Kan. Ct. App. 2003). · cites it 2× “79-20li and K.S.A. 79-201j. The court held that farm machinery and equipment owned by taxpayers who provided custom combining services to farmers and fertilizer equipment owned by a farm cooperative which was rented to farmers was subject to ad valorem and property taxation.”

— K.S.A. § 79-201j(a) — 2 cases

In Re Tax Application of Lietz Constr. Co., 47 P.3d 1275 (Kan. 2002). “” Originally, BOTA had denied exemption to Kramer on a dozer, dirt scraper, and ripper, pursuant to K.S.A. 79-201j, because the applicant had indicated that he also used the equipment for commercial purposes.”

In Re the Appeal of Goddard, 180 P.3d 604 (Kan. Ct. App. 2008). “: Jerry and Pat Goddard (taxpayers) appeal an order of the State Board of Tax Appeals (BOTA) denying in large part their claim for an exemption from ad valorem tax on equipment utilized in their tree harvesting and sawmill operation pursuant to K.S.A. 2007 Supp. 79-201j(a),…”

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