Kansas property-tax exemption for certain new electric generation, including nuclear
Kansas exempts qualifying new electric generation property, including nuclear generation, from property tax from the start of construction and for 10 taxable years after completion. Renewable conversion is excluded. The exemption is not a permit to build.
- Category
- Laws, rules and executive directives
- Status
- In effect
- Instrument
- statute · K.S.A. 79-266
- Issued by
- Kansas Legislature
- Jurisdiction
- Kansas
- Affects
- State programme administration
- In effect from
- 1 Jul 2024 · actual · day
- Expiry or completion
- None recorded
- Operative text
- Kansas Statutes 79-266, 2025 compilation (2025 Kansas Statutes PDF opened 4 October 2026)
- Last checked · next review
- 2026-10-04 · 2027-04-15
Legal and geographic scope
2025 compilation. New electric generation facilities, new additions, and specified new pollution-control devices are exempt from property and ad valorem taxes. A new electric generation facility includes a facility that uses nuclear energy to generate electricity. Wind, solar, biomass, landfill gas, and other renewable conversion are excluded. The exemption runs from the start of construction or installation and for the 10 taxable years after the taxable year in which construction or installation is completed. It applies to taxable years beginning after 31 December 2024.
Not approved or still pending
This is a property-tax exemption, not an appropriation, a grant, or a construction permit. The 10-year period runs per property after completion. It is not a sunset of the statute. Sections 79-257 and 79-258, cited for discontinuation of certain exemptions, were not opened. No project is linked.
Dated lifecycle
- 1 Jul 2024 · actual · day · Amended — The history line prints L. 2024, ch. 81, § 2; July 1, without repeating the year. The effective day is stored as 1 July 2024 from that session-law line. (Kansas Statutes 79-266, 2025 compilation)
Definitions in this instrument
- New electric generation facility (K.S.A. 79-266(c)(3)): Includes any electric generation facility that uses nuclear energy to generate electricity, if construction began on or after 1 January 2025 and the facility is one described in the cited utility statutes. It does not include a facility that converts wind, solar, biomass, landfill gas, or another renewable source to electricity.
Legal definition used by this instrument only; SMRMap's inclusion rule for SMRs is separate and unchanged.
Related instruments
Projects or designs named by the source
- None. Location in this jurisdiction does not make a project eligible for, or approved under, this measure.
Sources
- Kansas Statutes 79-266, 2025 compilation (government_primary, accessed 2026-10-04)