ENHANCED ENTERPRISE ZONES

Kansas City Code ch. 74, art. XI

in effect

Kansas City Code § 74-500 Title of article.

Sec. 74-500. - Title of article. This article shall be known as enhanced enterprise zones. (Ord. No. 251058, § 6, 2-5-26)

Kansas City Code § 74-501 Definition.

Sec. 74-501. - Definition. For purposes of this article, the following words shall have the following meanings (1) Speculative industrial or warehouse building means any newly constructed facility which is neither owner occupied nor built-to-suit, and which is eligible for and being marketed to one or more qualified business enterprises which are primarily of an industrial or warehouse character. (2) Initial tax abatement means a two year, 50 percent abatement of ad valorem tax on improvements consisting of a speculative industrial or warehouse building. (3) Longer tax abatement means 50 percent abatement of ad valorem tax on improvements consisting of a speculative industrial or warehouse building for the eight year period following the two year period described in subsection (2) above, provided that at the end of such two year period the speculative industrial or warehouse building is at least 20 percent occupied by an eligible business. (4) Eligible business means a business occupying space within a speculative industrial or warehouse building and eligible for incentives under the enhanced enterprise zone program pursuant to section 135.950(9)(b), RSMo, as codified under Ordinance Nos. 051411, 051412, and 051413 of the City of Kansas City, Missouri. The determination of whether a business is eligible shall be limited solely to chapter 135, as codified, and in no event will the determination of eligibility require a certification under the Missouri Works Program. (5) Longer deeper abatement means a tax abatement longer than 10 years or exceeding 50 percent. (6) Opportunity zone means an area in Kansas City, Missouri which has been designated an opportunity zone by the US Department of the Treasury. (7) EEZ board (8) Eastside investment zone (Ord. No. 251058, § 6, 2-5-26)

Kansas City Code § 74-502 Policy for use.

Sec. 74-502. - Policy for use. (a) All subsequent improvements to real property constructed in accordance with applicable City Codes and Ordinances, located within an enhanced enterprise zone and eligible for incentives under the enhanced enterprise zone program pursuant to section 135.950(9)(b), RSMo, as codified under section 74-453, shall become and remain exempt from assessment and payment of 50 percent of the ad valorem taxes of the city of Kansas City, Missouri for a period of ten years upon application and approval. The determination of whether a business is eligible shall be limited solely to chapter 135, as codified, and in no event will the determination of eligibility require a certification or receipt of tax credits under the Missouri Works Program. (b) Projects seeking longer and deeper tax abatement shall first be presented to the EEZ board for its hearing and recommendation to the city council, except the opportunity zone projects located in both an EEZ zone and an east side investment zone may be administratively approved by the executive director of the EEZ for up to 100 percent tax abatement for up to 20 years ("OZ administrative approval"). This authorization for OZ administrative approval shall expire July 18, 2021. (Ord. No. 251058, § 6, 2-5-26)

Kansas City Code § 74-503 Eligible businesses.

Sec. 74-503. - Eligible businesses. The following types of businesses as eligible for state and local incentives under Senate Bill No. 1155 in enhanced enterprise zone 1 NAICS sector name: (1) Construction (23); (2) Manufacturing (31-33); (3) Wholesale trade (42); (4) Transportation & warehousing (48-49); (5) Information (51); (6) Finance & insurance (52); (7) Professional & technical services (54); (8) Enterprise management (55); (9) Administrative, support, waste management & remediation services (56); (10) Arts, entertainment, and recreation (71), not including gaming. (11) Other services (81); (12) Real estate, rental & leasing (53), not including industry 531110, lessors of residential buildings and dwellings; and (13) Health care & social assistance (62). (Ord. No. 251058, § 6, 2-5-26)

Source: City of Kansas City, Missouri, Code of Ordinances, Charter and Zoning and Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/mo/kansas_city/codes/code_of_ordinances?nodeId=COORKAMIVOII_CH74ECDEINPOPRCO_ARTXIENENZOFetched: 10/28/2026