This bill amends Kansas property tax law to provide exemptions for specific types of personal property, including watercraft, marine equipment, off-road vehicles, motorized bicycles, and certain trailers. The bill specifies that any off-road vehicle not operated on highways, motorized bicycles, and trailers weighing 15,000 pounds or less used exclusively for personal purposes will be exempt from property taxes. Additionally, the definition of "marine equipment" is clarified to include watercraft trailers and motors, while the previous inclusion of aircraft in the exemption list has been removed. The new exemptions will take effect for taxable years commencing after December 31, 2025.

Furthermore, the bill amends existing statutes K.S.A. 79-213 and K.S.A. 79-5501, which outline the process for requesting property tax exemptions and the assessment of watercraft, respectively. It establishes that watercraft will be exempt from property taxes starting January 1, 2026, and repeals the previous provisions regarding the appraisal and assessment of watercraft. The bill aims to simplify the tax exemption process and provide clarity on the types of personal property that qualify for tax relief in Kansas.

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