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Law revision staff, appraisers outline law that exempts post‑2006 machinery and how fixture tests decide classification
Summary
Revisor and property valuation staff told the taxation committee that Kansas treats commercial and industrial machinery differently from real property and that a 2014 statute formalized a three‑part fixture test appraisers must use when classification is unclear.
Amelia Kovar Donahue, Assistant Revisor of Statutes, and Lynn Kent from the Division of Property Valuation briefed the committee on the legal framework for classifying commercial and industrial machinery and equipment (commonly CIME/CEMA) and on a statutory exemption enacted in 2006.
Kovar Donahue told the panel that Article 11, Section 1 of the Kansas Constitution establishes classes for assessment and that subclass 5 of Class 2 (tangible personal property) covers commercial and industrial machinery and equipment and is assessed at 25 percent of value under a retail‑cost‑when‑new minus depreciation method. She cited statutory definitions in KSA 79‑102 (real and personal property definitions) and the 2006 exemption statute, KSA 79‑2‑223, which exempted certain machinery and equipment acquired after June 30, 2006, when the…
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