Kansas Statutes Chapter 79. Taxation § 79-266. Property exempt from taxation; certain new electric generation property and pollution control devices

(1) Any new electric generation facility.

(2) Any new addition to a new or existing electric generation facility.

(3) Any new pollution control device constructed or installed on or after January 1, 2025, at a new or existing electric generation facility.

(1) “Existing electric generation facility” means an electric generation facility described in K.S.A. 66-104(e) or 66-128(b)(2)(C), and amendments thereto, that is in existence on December 31, 2024. “Existing electric generation facility” does not include an electric generation facility that converts wind, solar, biomass, landfill gas or any other renewable source of energy to electricity.

(2) “New addition” means any real or tangible personal property constructed or installed on or after January 1, 2025, for incorporation in and use as part of a new or existing electric generation facility.

(3) “New electric generation facility” means an electric generation facility described in K.S.A. 66-104(e) or 66-128(b)(2)(C), and amendments thereto, and the commencement of construction of such facility began on or after January 1, 2025. “New electric generation facility” includes any electric generation facility that utilizes nuclear energy for the generation of electricity. “New electric generation facility” does not include any electric generation facility that converts wind, solar, biomass, landfill gas or any other renewable source of energy to electricity.