SESSION OF 2023
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2066
As Amended by House Committee on Taxation

Brief*
HB 2066, as amended, would provide for a vehicle
property tax exemption for up to two motor vehicles for
volunteer firefighters and volunteer emergency medical
service (EMS) providers. The bill would specify that volunteer
firefighters or EMS providers would be eligible for the
exemption when their status as such applies at the time of
vehicle registration and is confirmed by the entity for which
their services are provided.

Background
The bill was introduced by the House Committee on
Taxation at the request of Representative Owens.

House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by Representative Owens, a representative of
emergency services of the City of Halstead, and a
representative of Norwich Ambulance Services. The
proponents generally stated the bill would increase
recruitment of firefighters and EMS providers and provide a
deserved benefit to individuals putting their lives at risk in
service of their communities. Written-only proponent
testimony was provided by representatives of the Kansas
Forest Service and Kansas State Firefighters.

____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
 Written-only neutral testimony was provided by a
representative of the Kansas Association of Counties.
Written-only opponent testimony was provided by a
representative of the Kansas League of Municipalities.
The House Committee amended the bill to specify only
volunteer members would be eligible for the exemption.

Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue indicates enactment of the bill could reduce state
revenues by as much as $142,800 in FY 2024, with $95,200
from the Educational Building Fund and $47,600 from the
State Institutions Building Fund, and would also decrease
revenues to local governments that levy property tax by an
amount not calculated by the Department. The bill would
require $1,250 for Department administrative costs from the
State General Fund for FY 2022.
A revised fiscal note on the amended bill was not
immediately available. Any fiscal effect associated with the bill
is not reflected in The FY 2024 Governor’s Budget Report.
Property taxation; exemptions; motor vehicles; firefighters; emergency services


2- 2066


Statutes affected:
As introduced: 79-5107
As Amended by House Committee: 79-5107