KS HB2083

New energy storage systems with construction beginning on or after January 1, 2025 will be exempt from all property and ad valorem taxes for the duration of construction plus 10 taxable years following completion

Energy storage systems are defined as commercial or utility-scale electrochemical, mechanical, electrostatic, or gravitational devices that charge from the electrical grid or generation facilities and discharge stored energy later to provide electricity or grid services

New energy storage systems are explicitly excluded from the existing commercial and industrial machinery and equipment property tax exemption under K.S.A. 79-223

Energy storage systems that received necessary county approval prior to January 1, 2025 are not eligible for the new exemption and remain subject to prior tax treatment

The exemption applies to storage systems connected to any generation facility, including both traditional electric generation and renewable sources such as wind, solar, biomass, and landfill gas