This bill amends K.S.A. 2025 Supp. 79-213 to exclude owners of oil leases from the requirement to file a request for exemption from property taxation with the board of tax appeals. The amendment specifies that these owners will not need to submit an initial request for exemption, which is typically required for other property owners seeking relief from ad valorem property taxes. Additionally, the bill repeals the existing section of K.S.A. 2025 Supp. 79-213, streamlining the process for oil lease owners regarding tax exemptions.

The bill also includes various provisions related to the exemption process, such as the requirement for property owners to file requests within specific timeframes and the authority of the board to grant exemptions and abate unpaid taxes. It clarifies that the provisions of this section do not apply to certain categories of property, including farm machinery, personal property, and various other exemptions already established in existing law. Overall, the bill aims to simplify the exemption process for oil lease owners while maintaining the framework for other property tax exemptions.

Statutes affected:
As introduced: 79-213