Session of 2021
HOUSE BILL No. 2313
By Committee on Veterans and Military
2-10

1 AN ACT concerning property taxation; relating to motor vehicles;
2 allowing Kansas national guard and reservist members who are in good
3 standing to receive a property tax exemption for up to two motor
4 vehicles; amending K.S.A. 79-5107 and repealing the existing section.
5
6 Be it enacted by the Legislature of the State of Kansas:
7 Section 1. K.S.A. 79-5107 is hereby amended to read as follows: 79-
8 5107. (a) Except as provided in subsection (e), the tax imposed by this act
9 upon any motor vehicle, other than a motor vehicle which that replaces a
10 motor vehicle previously registered and taxed in this state and to which
11 registration plates are transferred, which that has been acquired, or brought
12 into the state, or for any other reason becomes subject to registration after
13 the owner's regular annual motor vehicle registration date, shall become
14 due and payable at the time such motor vehicle becomes subject to
15 registration under the laws of this state and the amount of tax to be paid by
16 the owner for the remainder of the tax year shall be an amount which that
17 is equal to 1/12 of the tax which that would have been due upon such motor
18 vehicle for the full registration year, multiplied by the number of full
19 calendar months remaining in the registration year of the owner of such
20 vehicle. Such tax shall be paid at the time of the registration of such motor
21 vehicle.
22 (b) Except as provided in subsection (e), the tax upon a motor
23 vehicle, which that replaces a motor vehicle previously registered and
24 taxed in this state and to which registration plates are transferred, which
25 that is registered at any time other than the annual registration date
26 prescribed by law for the registration of such motor vehicle, shall be in an
27 amount equal to the amount by which: (1) One-twelfth of the tax which
28 that would have been due upon such replacement motor vehicle for the full
29 registration year multiplied by the number of full calendar months
30 remaining in the registration year for such motor vehicle, exceeds (2) one-
31 twelfth of the tax which that would have been due for the full registration
32 year upon the motor vehicle replaced multiplied by the number of full
33 calendar months remaining in such registration year. Such tax shall be paid
34 at the time of registration of such replacement vehicle.
35 (c) Whenever the tax imposed under this act has been paid upon any
36 motor vehicle and title to such vehicle is transferred and no replacement
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1 vehicle is substituted therefor such taxpayer shall be entitled to a refund in
2 an amount equal to 1/12 of the tax due upon such motor vehicle for the full
3 registration year, multiplied by the number of full calendar months
4 remaining in such registration year. Whenever the tax imposed under this
5 act upon any replacement motor vehicle for the remainder of the
6 registration year is less than the tax paid on the motor vehicle replaced for
7 the remainder of such registration year, the taxpayer shall be entitled to a
8 refund in the amount by which that the tax paid upon the vehicle replaced
9 exceeds the tax due upon the replacement vehicle. All refunds shall be paid
10 by the county treasurer from the moneys received from taxes upon motor
11 vehicles imposed by this act which that have not been distributed. No
12 refund shall be made under the authority of this subsection for a sum less
13 than $5.
14 (d) Whenever the tax imposed under this act has been paid upon any
15 motor vehicle and the owner thereof has established residence in another
16 state during such vehicle's registration year, such owner shall be entitled to
17 a refund of such taxes in an amount equal to 1/12 of the tax paid upon such
18 motor vehicle for the full registration year, multiplied by the number of
19 full calendar months remaining in such registration year after the month of
20 establishing residence in another state. No such refund shall be allowed
21 unless and until the owner submits to the county treasurer evidence of a
22 valid driver's license and motor vehicle registration in another state, to the
23 county treasurer and surrenders the Kansas license plate. All refunds shall
24 be paid by the county treasurer from the moneys received from taxes upon
25 motor vehicles which that have not been distributed. No refund shall be
26 made for a sum less than $5.
27 (e) (1) No tax shall be levied under the provisions of this act upon not
28 more than two motor vehicles which that are owned by a resident
29 individual who is:
30 (A) Who is In the full-time military service of the United States, is
31 absent from this state solely by reason of military orders on the date of
32 such individual's application for registration and such motor vehicles are
33 maintained by such individual outside of this state;
34 (B) who is a member of the military service of the United States and
35 is mobilized or deployed on the date of such individual's application for
36 registration; or
37 (C) who is a full-time member of the military service of the United
38 States, and is stationed in Kansas,; or who is a full-time active guard and
39 reservist
40 (D) a current member in good standing of the Kansas army or air
41 national guard or a Kansas unit of the reserve forces of the United States
42 under authority of title 10 or title 32 of the U.S. code, and is stationed or
43 assigned in Kansas military.
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1 (2) The owner of a motor vehicle not subject to tax pursuant to the
2 provisions of subsection (e) paragraph (1) who has paid the tax levied
3 under the provisions of K.S.A. 79-5101, and amendments thereto, may
4 apply for a refund with the county treasurer not later than one year from
5 the effective date of this act. The county treasurer shall refund any such
6 taxes previously paid by such owner of a motor vehicle.
7 (3) The provisions of this subsection shall be applicable on and after
8 December 31, 2013 2021.
9 Sec. 2. K.S.A. 79-5107 is hereby repealed.
10 Sec. 3. This act shall take effect and be in force from and after its
11 publication in the statute book.

Statutes affected:
As introduced: 79-5107