K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-201t (2026)

Property exempt from taxation; oil leases

✓ current as of May 2026
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79-201t. Property exempt from taxation; oil leases. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:

(a) All oil leases, other than royalty interests therein, the average daily production from which is three barrels or less per producing well, or five barrels or less per producing well which has a completion depth of 2,000 feet or more.

(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1997.

History: L. 1992, ch. 282, § 20; L. 1998, ch. 130, § 27; July 1.

CASE ANNOTATIONS

1. BOTA's interpretation of subsection (a) affirmed; tax exemption is effective as of first exempt use of property. In re Tax Exemption Application of Graham-Michaelis Corp., 27 Kan. App. 2d 467, 2 P.3d 795 (2000).

2. Equipment used to produce oil is not exempt from property or ad valorem taxes. In re Tax Appeal of Barker, 54 Kan. App. 2d 364, 375, 398 P.3d 870 (2017).


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www.ksrevisor.gov 2026
Notes of Decisions
Cited in 4 cases (2 in the last 5 years), 2000–2022 · leading case: In re Tax Appeal of Barker (Kan. Ct. App. 2017).
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In re Tax Appeal of Barker (Kan. Ct. App. 2017). · cites it 18× “Because the wording in K.S.A. 2016 Supp. 79-201t did not specifically exclude or include equipment, the County relied on the DPV's statement as well as on an oil and gas appraisal guide in deciding not to change the valuation until BOTA could clarify it.”
In re Graham-Michaelis Corp., 2 P.3d 795 (Kan. Ct. App. 2000). · cites it 3× “K.S.A. 79-201t states: “The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of die state of Kansas: (a) All oil leases, other than royalty interests therein, the average daily…”
John O. Farmer, Inc. v. Bd. of Ellis Cnty. Comm'rs (Kan. Ct. App. 2022). · cites it 17× “79-301), a property tax exemption under K.S.A. 79-201t is effective January 1 of the tax year in which the mineral lease produced at exempt levels.”
All. Well Serv., Inc. v. Pratt Cnty., Kansas (Kan. Ct. App. 2022). · cites it 5× “The Barker panel concluded that, for purposes of K.S.A. 79-201t, the term "oil lease" was intended to exempt the leasehold interest, not the leasehold interest together with the appurtenant well equipment.”
— K.S.A. § 79-201t(a) — 3 cases
In re Tax Appeal of Barker (Kan. Ct. App. 2017). “Because the wording in K.S.A. 2016 Supp. 79-201t did not specifically exclude or include equipment, the County relied on the DPV's statement as well as on an oil and gas appraisal guide in deciding not to change the valuation until BOTA could clarify it.”
In re Graham-Michaelis Corp., 2 P.3d 795 (Kan. Ct. App. 2000). “K.S.A. 79-201t states: “The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of die state of Kansas: (a) All oil leases, other than royalty interests therein, the average daily…”
All. Well Serv., Inc. v. Pratt Cnty., Kansas (Kan. Ct. App. 2022). “The Barker panel concluded that, for purposes of K.S.A. 79-201t, the term "oil lease" was intended to exempt the leasehold interest, not the leasehold interest together with the appurtenant well equipment.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.