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
> Download NRP Application (PDF, 66KB)
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You can download an application above or request one at the Marshall County Appraiser's Office, 1201 Broadway, Suite 7, Marysville, KS 66508. Phone - 785.562.3301. The fee to file the application is $25.00.
The Neighborhood Revitalization program is set up to reduce the amount of property tax on construction of building/facilities or the remodeling of buildings/facilities that exceed an appraised value of $5,000. With new construction the entire value of the building(s) listed on the application is subject to the NRP program. When remodeling the addtional appraised value of the structure over and above $5,000 is subject to tax relief. This formula is geared to the three types of peroperty in the program: residential, commercial and agricultural.
Criteria for Eligibility
Applicant must:
- have completeded and had approved an application in the copunty appraiser's before construction begins;
- own the property;
- taxes and special assessment must be current;
- pay the appropriate fee;
- have appropriate building permit(s), if necessary.
Proposed project:
- must be on a permanent foundation;
- must be taxed as real estate;
- must increase the appraised value a minimum of $5,000;
- minimum investment of $5,000.
| 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. Rebates are paid on or by July 1 of each year.
The application must be completed and the project approved prior to construction. Projects are typically only denied if construction begun prior to approval. If your project is denied, you may appeal to the Marshall County Board of Commissioners.
Please contact the Appraiser’s office at 785.562.3301 or msappr@bluevalley.net for more details.
This program is set to expire December 31, 2010, 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.
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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.