Kansas2026Passed Legislature
HB2083
Property Tax Exemption for New Energy Storage Systems
Last scannedAug 24, 2026, 9:52 AM
In one sentence
This bill creates a property tax exemption for new energy storage systems starting January 1, 2025 or 2026, while removing them from the general commercial machinery and equipment tax break.
What it does
- Creates a property tax exemption for new energy storage systems that begin construction on or after January 1, 2025 (or possibly 2026).
- Removes new energy storage systems from the list of items covered by the commercial and industrial machinery and equipment tax exemption.
- Limits the new energy storage system exemption to ten taxable years following the year construction is completed.
- Excludes any energy storage system that received county approval before January 1, 2025 (or possibly 2026) from this rule.
- Authorizes the secretary of revenue to create rules and regulations for these tax exemptions.
Who it affects
- Businesses or utilities installing new energy storage systems in Kansas
- County appraisers who assess property taxes
- The secretary of revenue
Limits and unknowns
- The bill text contains conflicting dates for the effective start of the exemption and definition of 'new' systems, showing both January 1, 2025 and January 1, 2026.
- The official status indicates this bill died in a Senate committee and did not become law.
Plain language
Terms to know
- Energy Storage System (ESS)
- Commercial or utility-scale devices that collect energy from the grid or a power plant, store it, and release it later to provide electricity.
- New Energy Storage System
- An energy storage system where construction began on or after January 1, 2025 (or possibly 2026), without prior county approval before that date.
Official record
Sources
Official summary
Providing a property tax exemption for new energy storage systems and excluding new energy storage systems from the commercial and industrial machinery and equipment exemption.
Official activity
Bill history
- Died in Senate CommitteeSenate
- Hearing: Tuesday, March 11, 2025, 9:30 AM — Room 548-S eventSenate
- Referred to Senate Committee on Assessment and TaxationSenate
- Received and IntroducedSenate
- Final Action - Passed as amended; Yea 90, Nay 29, Absent 6House
- Engrossed on Tuesday, February 18, 2025House
- Committee of the Whole - Be passed as amendedHouse
- Committee of the Whole - Committee Report be adoptedHouse
- Committee Report recommending bill be passed as amended by House Committee on TaxationHouse
- Hearing: Thursday, January 30, 2025, 3:30 PM — Room 346-S eventHouse