Estate Planning & Taxation

Business and Income Taxation

Helpful publications on business and income taxation

Applicable Laws

  • K.S.A. 8-126 – Definitions. See this statute for updated definition of Work-site utility vehicle (which is outdated in the Pub KS-1550).
  • K.S.A. 79-3606 Exempt Sales (this statute lists sales that are exempt from sales tax, including farm machinery and equipment in subsection (t))

Other helpful websites for business and income taxation information

  • If you are having federal tax problems and have not been able to resolve them with the Internal Revenue Service (IRS), the Taxpayer Advocate Service (TAS) may be able to help you, and the service is free. TAS is an independent organization within the IRS. For more information, visit their website.

Estate Planning

Helpful publications on estate planning

Applicable Laws

  • K.S.A. 65-28,103 provides a general format for a healthcare declaration (a.k.a. an advance directive, or living will).

Other helpful websites for estate planning information

Property Valuation and Taxation

Helpful publications on property valuation in Kansas

Applicable Laws

  • Article 11, § 1, of the Kansas Constitution provides for the classification and assessment of real property in Kansas. An unofficial copy of that constitutional provision can be found here (PDF), on the Kansas Department of Revenue’s website.
  • K.S.A. 79-1476 is the statute that provides for the statewide reappraisal of real property and the duties of the state director of property valuation and the county and district appraisers. You can view that statute here (PDF), on the Kansas Revisor of Statutes website.

Other helpful websites for information on property valuation in Kansas

  • Cash Rent Statistics: The Kansas Department of Revenue, Division of Property Valuation, relies on regional cash rental rate studies performed by Kansas Agricultural Statistics and Kansas State University.
  • General Information: The Division of Property Valuation, Agricultural Use Section, within the Kansas Department of Revenue, is responsible for issuing agricultural land values to all counties on an annual basis. KDOR has some helpful information on its website here.
  • Land Buying and Valuing:  Kansas State University has some annual information about land buying and valuing on its AgManager website, here.
  • Land Use Value Research:  Kansas State University has some land use value research on its AgManager website, here.
  • Soil Surveys: Agricultural land valuation is dependent upon soil type. The Division of Property Valuation, Agricultural Use Section, within the Kansas Department of Revenue relies upon soil surveys published by NRCS. Soil surveys can be found at the NRCS website here.