Each county in KS is responsible for collecting the property tax, even if it's levied by the state. I know a few counties have tried to interpret the law to mean the exemption only applies to the original builder, but that was not the intent nor the wording. The wording simply says it must be 'amateur built'...it doesn't say anything about the original builder being the current owner. If you have any trouble convincing your local county tax assessor that you are exempt feel free to contact me for assistance. I was the one who worked with my local KS House representative (Larry Campbell) to introduce the bill, so I know we can get everybody straightened out on the proper interpretation as needed