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KS HB2440

KS HB2440
Excluding owners of oil leases from having to file request for exemption with the board of tax appeals for property tax exemptions.


summary

Introduced
01/14/2026
In Committee
02/13/2026
Crossed Over
02/12/2026
Passed
Dead

Introduced Session

Potential new amendment
2025-2026 Regular Session

Bill Summary

AN ACT concerning property taxation; relating to exemptions; excluding owners of oil leases from having to file request for exemption with the board of tax appeals; amending K.S.A. 2025 Supp. 79-213 and repealing the existing section.

AI Summary

This bill amends existing Kansas law regarding property tax exemptions to exclude owners of oil leases from the requirement of filing a formal request for exemption with the Board of Tax Appeals (BOTA), which is the state agency that reviews and approves or denies tax exemptions. Previously, all property owners seeking an exemption had to submit a request to their county appraiser, who would then forward it to the BOTA. This bill specifically adds oil leases to the list of properties that are exempt from this filing requirement, meaning owners of oil leases will no longer need to go through the BOTA process to claim their property tax exemption. The bill also repeals the existing section of law it amends, indicating a complete replacement of the previous regulations concerning this specific exemption filing process.

Committee Categories

Budget and Finance

Sponsors (0)

No sponsors listed

Other Sponsors (1)

Taxation (House)

Last Action

Senate Hearing: Thursday, February 26, 2026, 9:30 AM Room 548-S (on 02/26/2026)

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