Board of Tax Appeals 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. Makes recommendations. Assists in certification completion. This tax abatement assistance is available at no charge. Related Documents Annual Claim for Exemption from Property Taxation Cost Benefit Analysis Worksheets Cost Benefit Analysis Worksheet Key Economic Development Exemption Guidelines for Applying and Granting Property Tax Abatement Economic Development Exemption Property Tax Abatement Checklist Industrial Revenue Bond Exemption Guidelines for Applying and Granting Property Tax Exemption Industrial Revenue Bond Exemption Property Tax Exemption Checklist Property Tax Exemption Applications (OFF SITE LINK)