The Board of Tax Appeals (BOTA) Liaison provides instruction and technical assistance to parties interested in property tax abatement. In 1998, the Kansas Legislature adopted K.S.A. 79-213, which authorizes the Kansas Department of Commerce to provide aid to businesses and governmental entities applying for economic development and/or industrial revenue bond tax abatements. In 2006, the Kansas legislature passed K.S.A. 79-223, legislation that exempts property tax on commercial and industrial machinery and equipment brought into Kansas after June 30, 2006.
The BOTA Liaison works with the Board of Tax Appeals to facilitate tax exemptions. Additionally, the liaison:
Reviews applications and related documents submitted for tax abatement
Explains policy and procedures
Assists in certification completion
This tax abatement assistance is available at no charge.