Economic Development Exemptions
The board of county commissioners of any county or the governing body of any city may approve for economic development purposes a property tax exemption for up to 10 years per Article 11, Section 13 of the Kansas Constitution. The property (real or personal) must be used exclusively for manufacturing articles of commerce; conducting research and development; or storing goods which are sold or traded in interstate commerce.
The property must also be: (1) associated with a new business; or (2) associated with the expansion of an existing business that creates new employment. A new business may be a business that relocates within Kansas but is new to a county if the Secretary of Commerce determines that the exemption is necessary to prevent the business from moving outside the state of Kansas.
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