Property Tax Exemptions

Property tax exemptions are limited to those listed in Section 13, Article 11, of the Constitution of the state of Kansas. Exemptions for real estate and business personal property are limited to a new or expanding business engaged in manufacturing articles of commerce, conducting research and development, or storing goods or commodities which are sold or traded in interstate commerce and that create at least one new job.

A city or county must have previously approved a local resolution setting forth the policies and procedures for considering and approving exemptions. The business must make application for the exemption. The city or county must prepare a cost benefit analysis, provide written and published notice and hold a public hearing.

Only after the eligible business has completed the new improvements and/or purchased the new business personal property and created at least one new job can the city or county give final approval of the exemption. Cities and counties are limited to a full exemption for no more than 10 years. This approval is subject to the review and approval of the County Appraiser and the Kansas Board of Tax Appeals.

The cities of Basehor, Leavenworth and Tonganoxie and Leavenworth County have approved economic development exemption policy resolutions. Generally in Leavenworth County, most project exemptions are limited to 50 percent for 10 years. For very large investments or projects that would create a large number of jobs a full exemption for 10 years could be considered.

For more information and to make an application contact:
Leavenworth County Development Corporation mail@LVCountyED.org
or
City of Basehor - (913) 724-1370
City of Lansing - (913) 727-3036
City of Leavenworth - (913) 682-9201
City of Tonganoxie - (913) 845-2620