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. It amends K.S.A. 79-213 and K.S.A. 79-5501, providing detailed definitions for the exempted items and stipulating that these exemptions will apply to all taxable years commencing after December 31, 2025. The bill also outlines the process for property owners to request exemptions, including the requirement to file an initial request with the county appraiser and the subsequent review process by the state board of tax appeals.

Additionally, the bill specifies that watercraft will be exempt from property taxes starting January 1, 2026, and repeals existing sections of K.S.A. 79-213 and K.S.A. 79-5501. The amendments clarify the assessment process for watercraft and establish that any watercraft propelled solely by human power will be exempt from property taxes. Overall, the legislation aims to reduce the tax burden on certain personal property types while streamlining the exemption application process.

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