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 a clear definition of the exempted items and stipulating that these exemptions will apply to all taxable years commencing after December 31, 2025. Additionally, it specifies that watercraft will be exempt from property taxes starting January 1, 2026, and outlines the assessment process for watercraft up until that date.

The bill also includes provisions for the exemption application process, requiring property owners to file requests with the county appraiser and detailing the review and recommendation process by the county appraiser and the state board of tax appeals. It repeals the existing sections of K.S.A. 79-213 and K.S.A. 79-5501, effectively replacing them with the new regulations outlined in the bill. The changes aim to simplify the exemption process and clarify the types of personal property that qualify for tax relief.

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