ダウンタウン再開発法

The purpose of the Kansas downtown redevelopment act is to promote, stimulate and develop the general and economic welfare of the state of Kansas and its rural and low-income communities, to encourage the rehabilitation and use of real property located in downtown areas that have become vacant or minimally utilized and to assist in the development of eligible areas within cities and counties (K.S.A. 12-17, 121). This program was established in 2004.
Through the Downtown Redevelopment Act, areas designated by the Secretary of Commerce, can receive a rebate of property tax collected on properties that have undergone approved improvements. The city must request and be approved by Commerce before businesses can take advantage of the rebate. The amount of the rebate depends on the city and whether or not there are inter-local agreements in place with all local taxing entities or if the rebate is only from the city’s percentage. A property owner submits a written application to the governing body of the city to request the rebate.
改良前の評価額と新しい評価額との間に増加した税額を5年間割り戻すことができる。6年目は、増値税額の80％が割戻しの対象となる。7年目、8年目、9年目は、割戻しの対象とならない税増分の割合が毎年20％ずつ増加する。10年目からはリベートの対象外となる。