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

K.S.A. § 79-214 (2026)

Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty

✓ current as of May 2026
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79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property exempted from property taxation ceases to be used exclusively for an exempt purpose, the owner thereof shall file with the county appraiser of the county where such property is located a statement that the property has ceased to be used for an exempt purpose. Any person required to file a statement pursuant to this section who fails to timely file such statement shall be subject to the same penalties prescribed by K.S.A. 79-1422, and amendments thereto, for the late filing of statements listing property for taxation purposes.

History: L. 1984, ch. 349, § 4; July 1.


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Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2002–2022 · leading case: In Re Fleet for Relief From a Tax Grievance, 272 P.3d 583 (Kan. 2012).
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In Re Fleet for Relief From a Tax Grievance, 272 P.3d 583 (Kan. 2012). · cites it 14× “The County argued it had authority to order the assessments under three statutory mechanisms: (1) K.S.A. 79-214, which requires taxpayers to file a statement informing the county appraiser when exempt property is no longer being used for exempt purposes; (2) K.”
In Re Tax Application of Lietz Constr. Co., 47 P.3d 1275 (Kan. 2002). “See K.S.A. 79-214, and amendments thereto. “IT IS THEREFORE, BY THE BOARD OF TAX APPEALS OF THE STATE OF KANSAS, CONSIDERED AND ORDERED that the application requesting an exemption from ad valorem taxation be granted from January 1, 2000, and each succeeding year, so long as the…”
In re Tax Appeal of Kingdom Campground & Faith Cmty. Chapel (Kan. Ct. App. 2022). “K.S.A. 79-214 addresses the procedure to be undertaken when property is no longer used for an exempt purpose and places the onus upon the "owner" of the property to notify the county appraiser in the county where such property is located "[w]ithin 30 16 days after any property…”
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