Incentive Programs & Resources
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The Marshall County Economic Development Office is available to assist existing businesses or new businesses with information concerning expansion, growth or any other type of opportunities you might be considering. Contact us and we'll be glad to assist in anyway that we can.
Kansas Business Centers
Click here: www.kansas.gov/businesscenter/
Kansas Economic Development Incentives
Click here: www.thinkbigks.com.
Neighborhood Revitalization Program
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You can download an application above or request one at the Marshall County Clerk's Office, 1201 Broadway, Suite 2, Marysville, KS 66508. Phone - 785.562.5361.
- Prior to the commencement of construction on any improvement or new construction for which a tax rebate will be requested, the applicant-owner shall complete an application for the Neighborhood Revitalization Program.
- The application and the $25.00 fee must be filed in the Marshall County Clerk's Office prior to the commencement of construction.
- Please take a pre-construction picture with the date on the picture of the building site and have that accompanying the application.
- The County Clerk's Office will return a copy of the application to the applicant within fifteen (15) working days, indicating approval or denial of the project.
- The project must be completed within one(1) year of application date. Upon completion of the project, the applicant must notify the Marshall County Appraiser's Office.
- Upon completion of the project construction costs of the project need to be provided to the Marshall County Appraiser's office.
- The Marshall County Appraiser's office will then conduct an on-site inspection of the construction project and determine the new valuation of the real estate accordingly.
- Valuation Notices (mailed the following March) will reflect the full market and ag use value of the parcel.
- All real estate tax for the subject property must have all taxes paid in full and up to date for the initial and each succeeding year by May 10th.
- Upon verification of payment of all real estate and personal property taxes, the County Treasurer will issue a rebate check for the portion qualifying (see example) for the Neighborhood Revitalization Plan by July 1 of the year. (If the tax statement is sent out in November of 2010 you will receive the rebate check in July of 2011).
- If ALL taxes are not paid in full by May 10th you are no longer eligible for the Neighborhood Revitalization Program and no rebate check will be issued.
Example: Your rebate is made up of only participating entities not all entities so your rebate check will not be a total refund or the percentage of your total taxes for example:
If you live in Marysville Township you will receive rebate on the following:
Marshall County, Marysville Township, USD 364
You will not receive rebate on the following entities that did not participate in the program:
State, Watershed #110, and the North Central Regional Library
REMEMBER: If project is not completed within the year time limit it may be subject to reduced rebates.
Neighborhood Revitalization Checklist
- The Applicant owns the land.
- The proposed project is or will be on a permanent foundation.
- The proposed project will be taxed as real estate.
- The applicant has supplied necessary cost information and drawings with dimensions. (Floor plan or sketch).
- The applicant will meet the minimum investment of $5,000.00 on residential, agricultural, commercial, industrial, or recreational property.
- The applicant's taxes and special assessment on the property are current.
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- The applicant has received the appropriate building permits. (if applicable).
- The applicant has paid the appropriate application fees.
- The proposed project will begin on or after the date of designation of the Neighborhood Revitalization area for appropriate taxing units.
- The proposed project will increase the appraised valuation a minimum of $5,000 on residential, commercial, industrial or agricultural property. When your project is completed if it does not raise the value a minimum of $5,000.00 then it will NOT be eligible for a rebate.
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| Year 1 | Year 2 | Year 3 | Year 4 | Year 5 |
|---|---|---|---|---|
| 95% | 75% | 55% | 30% | 15% |
- A five percent administration fee will be deducted from the rebate checks, with a minimum of $25 being withheld.
- This program is set to expire December 31, 2012, pending County Commissioner re-approval. Once an applicant is enrolled in a particular plan they will be rebated for the appropriate number of years, even if the terms of Neighborhood Revitalization change or the program is discontinued. The only time a rebate may change or cease is if the Kansas Legislature cancels the program.
Return completed Application packet to the:
Marshall County Clerk's Office
1201 Broadway, Suite 2
Marysville, KS 66508
Phone 785.562.5361 Fax 785.562.5262.
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PROPERTY TAX ABATEMENT -- A RESOLUTION CREATING THE "MARSHALL COUNTY ECONOMIC DEVELOPMENT TAX ABATEMENT POLICY"
Resolution No. 09-04-20-1
WHEREAS, the Board of County Commissioners of Marshall County, Kansas, recognizes that it is essential to stimulate economic growth and development of existing and new industry and businesses in order to provide services, employment and tax revenues for the benefit of Marshall County; and
WHEREAS, it is further recognized that the stimulation of balanced economic development is a joint responsibility of the private and public sectors, working closely together creating a positive business environment and to induce industry to locate and expand in Marshall County; and
WHEREAS, the economic development program goals of Marshall County include economic diversification, broadening of the property tax base, stimulation of private investment, enhancement and support of new development, quality of materials and design, maintenance and environmental quality, creation and quality of employment opportunities; and
WHEREAS, to meet these economic development goals, Marshall County recognizes the occasional necessity to grant property tax abatement and tax incentives for real and personal property pursuant to the provisions of Section 13 of Article 11 of the Kansas Constitution and K.S.A. 79-201a.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MARSHALL COUNTY, KANSAS, that an economic development policy known as the "MARSHALL COUNTY ECONOMIC INCENTIVE POLICY" shall be adopted by Marshall County, and shall consist of the following sections, rules, procedures, and limitations, namely:
PURPOSE. The purpose of this Policy is to establish the official policy and procedures of Marshall County for the granting of property tax abatement for property meeting the requirements set forth in Article 11, Section 13 of the Kansas Constitution.
DEFINITIONS. Article 11, Section 13 of the Kansas Constitution states that a new or existing business whose use of property meets one of the following criteria is eligible for the Policy.
(A) Manufacturing
(B) Research and development or
(C) Storing of goods traded in interstate commerce
TAX ABATEMENTS. Tax abatement requests shall be reviewed by Marshall County on a case-by-case basis, and shall be either granted or denied. If the tax exemption is granted, it shall be in effect for no more than ten (10) calendar years after the calendar year in which the qualifying business commences its operations or the calendar year in which expanstion of an existing business is completed.
CONSIDERATIONS. In making its determination as to whether or not the tax abatement request will be granted, Marshall County shall consider the amount of capital investment involved (initial or additional) in real property or equipment, the number of new full-time jobs created (a net increase in employment over any previous employment by the business must be experienced), as well as other factors that are unique to the business.
ABATEMENT LENGTH. The number of calendar years that the tax abatement will be in effect will be determined by Marshall County on a case-by-case basis. Typically, the abatement will be for a period of five (5) calendar years or ten (10) calendar years.
ABATEMENT PERCENTAGE. The abatement percentage per year shall be determined by Marshall County on a case-by-case basis. The percentage amount may be a maximum of 100% and shall decrease at different percentage rates depending on the abatement length and other factors that are unique to the business.
MINIMUM PAYMENT IN LIEU OF TAXES. Any qualifying business receiving a tax abatement pursuant to this Policy shall be required during any year in which the taxes are abated 100%, to make minimum payment in lieu of taxes which equals the amount of property tax which was paid or was payable for the most recent year on the appraised valuation of the real estate, including either land only, or building together with land, prior to the construction of new buildings or added improvements to buildings on such property, or prior to the acquisition of the property, by the qualifying business. This payment shall be made to the County Treasurer.
APPLICATION REQUIRED. A qualifying business shall apply for tax abatement by filing written application with the County Commission. The County Commission is hereby authorized and empowered to prepare a standard application, which, upon completion, will provide the Commission with adequate and sufficient information to determine whether the tax abatement should be granted. Any misstatement of or error in fact may render the application null and void and may be cause for the repeal of any action adopted in reliance on said information. Until such application is completed, an applicant must submit any information required by the Marshall County Economic Development Director. In addition, all applicants must not have any delinquent property taxes within Marshall County and shall be subject to approval by the Kansas Court of Tax Appeals where necessary. A $300.00, nonrefundable application fee shall be paid by the applicant at the time the written application is submitted to the County Commission.
INITIAL REVIEW PROCEDURE. Upon receipt of the completed application form, the County Clerk shall determine (a) whether the application is complete and sufficient to review, and (b) whether, under the Kansas Constitution, this Policy and other applicable laws, the applicant business is eligible for tax abatement. If the application is incomplete, the County Clerk shall immediately notify the applicant, noting the need for such changes or additions as deemed necessary. If questions arise as to whether the business is legally eligible for tax abatement, the matter shall be referred to the County's legal advisor, who shall consult with the applicant business. If the application is found to be complete, and is for a purpose which appears to be authorized by law, the County Clerk shall immediately notify the applicant, noting the need for such changes or additions as deemed necessary. If questions arise as to whether the business is legally eligible for tax abatement, the matter shall be referred to the County's legal advisor, who shall consult with the applicant business. If the application is found to be complete, and is for a purpose which appears to be authorized by law, the County Clerk shall so notify the County Commission.
COST BENEFIT ANALYSIS. According to K.S.A. 79-251, a cost/benefit analysis will be required for the tax abatement to be granted. This cost/benefit analysis shall include the effect of the exemption on state revenues.
INITIAL BOARD ACTION. Upon receiving the application from the County Clerk, the Commission shall determine whether to reject the requested application or to further consider the request. Upon a favorable vote to further consideration, the Commission shall schedule a public hearing thereon.
NOTICE AND HEARING. No tax abatement shall be granted prior to a public hearing thereon. Notice of the public hearing shall be published at least seven (7) days prior to the hearing in the official county newspaper stating the time and place. The hearing may be held at a regular or special meeting of the Commission. Upon written request by a member of the general public, the County Clerk shall provide a copy of the application being reviewed. The applicant business shall be invited, but not required, to attend the public hearing. In addition, notice must be sent in writing to the governing body and unified school district within which the property proposed for tax exemption is located.
SPECIAL ASSESSMENTS. Any tax abatement granted for real property under this statement shall not affect the liability of such property for any special assessment levied or to be levied against such property.
ANNUAL REVIEW. The extent, qualifying conditions, and term of any tax abatement granted herein shall be subject to annual review and determination by the County Commission to insure that the qualifying criteria of the business for the tax abatement continue to exist. Any business receiving the tax abatement shall provide a written update to the County Commission as to how the business is complying with the terms of the qualifying criteria. Said update shall be submitted to the County Commission by January 31st of each qualifying year. In addition, the County Commission reserves the right to have the qualifying business appear to answer any questions or provide further explanation regarding the written update. If the business is no longer meeting the qualifying criteria, said tax abatement may be repealed by the County Commission.
APPEAL. The County Commission shall not unreasonably withhold the continuation of a business' abatement. If the decision of the County Commission is to repeal the abatement, the effected business shall immediately be notified of the decision and the reasons for the repeal. The business shall then have fifteen (15) days from the date of receipt of the notice to meet with the County Commission to appeal the decision or provide such additional information the business feels will correct issues that may have influenced the County Commission's decision.
AMENDMENT. This Policy may be amended at any time by a majority vote of the County Commission.

