This bill introduces new exemptions from property taxation for specific personal property types in Kansas, including off-road vehicles, motorized bicycles, certain trailers, and marine equipment. The bill amends K.S.A. 79-213 and K.S.A. 79-5501, providing that off-road vehicles not operated on highways, motorized bicycles, trailers under 15,000 pounds used for personal purposes, and marine equipment will be exempt from all property taxes. Additionally, it defines "marine equipment" and "off-road vehicles" for clarity. The exemptions will apply to all taxable years commencing after December 31, 2025.

Furthermore, the bill modifies the existing tax structure for watercraft, stating that from January 1, 2026, all watercraft will be exempt from property taxes. It also repeals the previous sections of K.S.A. 79-213 and K.S.A. 79-5501, which governed the taxation of these properties. The changes aim to provide tax relief for owners of specific personal property and streamline the exemption process for property owners seeking tax relief.

Statutes affected:
As introduced: 79-213, 79-5501