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 these exemptions will apply to all taxable years commencing after December 31, 2025. Notably, the bill defines "marine equipment" and "off-road vehicle," clarifying the types of property that qualify for these exemptions. Additionally, it specifies that watercraft will be exempt from property taxes starting January 1, 2026, and outlines the appraisal and assessment process for watercraft until that date.

The bill also includes procedural changes regarding the exemption request process, requiring property owners to file an initial request with the county appraiser and detailing the necessary information for the exemption claim. It establishes a timeline for the review and hearing of exemption requests, ensuring that applicants are notified of the status of their requests. Furthermore, the bill repeals existing sections of K.S.A. 79-213 and K.S.A. 79-5501, effectively replacing them with the new provisions outlined in this act.

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