Form Pv-Ad-1 - Annual Claim For Exemption From Property Taxation (Page 2 of 3) in pdf

Instructions

1. Who must file an Annual Claim for Exemption?

K.S.A. 79-210 requires owners of property that is exempt for a specified period of years to file an annual claim for

exemption, except for property exempted under:

(1) K.S.A. 79-201g (dam and reservoir land) or

(2) K.S.A. 79-201d Second (farm storage and drying equipment).

Owners of property exempted for economic development purposes pursuant to Article 11, Section 13 of the Kansas

Constitution, or property exempted by virtue of being funded with industrial revenue bonds pursuant to K.S.A. 79-

201a Second must file an annual claim for exemption.

2. When must the Annual Claim for Exemption be filed?

The annual claim for exemption must be filed with the county appraiser on or before March 1st. The failure to file the

annual claim for exemption may be just cause for the county appraiser to be in doubt as to whether the property

continues to meet the terms and conditions of exemption. When in doubt, the county appraiser must construe in favor

of taxation. (See Directive No. 92-025).

3. What items must accompany an Annual Claim for Exemption?

A written statement from the clerk of the city or county originally approving the exemption, and a description/list of

the exempt property.

4. What is a “Written Statement?”

K.S.A. 79-210 requires the annual claim for exemption to include a written statement signed by the clerk of the city or

county approving the exemption. The written statement from the city or county clerk must indicate whether the

property sought to be exempt continues to meet all the terms and conditions of exemption.

Each year, the applicant should obtain a written statement from the appropriate city or clerk indicating whether the

terms and conditions of exemption continue to be satisfied. The written statement should be submitted to the county

appraiser along with the annual claim for exemption.

The terms and conditions of exemption should also be submitted to the county appraiser. It is acceptable to just

submit the terms and conditions to the county appraiser once during the period of exemption, not every year, unless

the terms and conditions are revised. When revisions occur, they should be submitted to the county appraiser by the

following March 1st, along with the annual claim for exemption.

5. What constitutes a “Description/List of Exempt Property?”

The description/list of exempt property that is submitted with the annual claim should be the description and/or list of

property that was issued with the Board of Tax Appeals Order. If the description of the item(s) listed by the Board is

vague, the applicant must provide further information. The description/list of exempt property should include

(complete the exempt real property form):

1. The legal description of any land exempted and the date it was acquired;

A brief description of any improvements (i.e., buildings) and the date they were completed;

A list of all exempt personal property setting forth for each item:

A brief description

The date of purchase

Whether the item was purchased new or used

The age at the date of purchase

The purchase price (exclude sales tax or freight & installation that are charged separately)

Note: only the property specifically exempted by the Board of Tax Appeals qualifies for exemption. Property

purchased subsequent to the Board’s order and not addressed therein is not exempt.

Form Pv-Ad-1 - Annual Claim For Exemption From Property Taxation Page 2