This bill amends Kansas property tax law to provide exemptions for certain personal property, specifically including watercraft, marine equipment, off-road vehicles, motorized bicycles, and certain trailers. The bill introduces new legal language that specifies the types of property eligible for exemption, such as off-road vehicles that are not operated on highways, motorized bicycles, and trailers used exclusively for personal use. Notably, the bill removes the exemption for aircraft from the list of eligible properties. Additionally, it establishes that these exemptions will apply to all taxable years commencing after December 31, 2025.

The bill also amends existing statutes related to the process of requesting property tax exemptions. It requires property owners to file an initial request for exemption with the county appraiser, detailing the legal and factual basis for the claim. The county appraiser will review the request and make a recommendation to the state board of tax appeals. Furthermore, the bill clarifies that watercraft will be exempt from property taxes starting January 1, 2026, and repeals the previous statutes governing property tax exemptions for watercraft and other personal property.

Statutes affected:
As introduced: 79-213, 79-5501
As Amended by Senate Committee: 79-213, 79-5501
As Amended by House Committee: 79-213, 79-5501