Bill > SB10

This bill provides property tax exemptions for several types of personal property, specifically off-road vehicles not operated on highways, motorized bicycles and electric-assisted mobility devices, trailers with a gross weight of 15,000 pounds or less used exclusively for personal purposes, and marine equipment like watercraft trailers and motors. The bill defines these terms in detail, including specifying that "off-road vehicles" include all-terrain vehicles, recreational off-highway vehicles, golf carts, off-road motorcycles, and snowmobiles. Additionally, the bill amends existing tax laws to completely exempt watercraft from property taxation starting January 1, 2026, whereas previously they were taxed at decreasing rates from 2014 to 2025. The exemptions will apply to all taxable years commencing after December 31, 2025, and are designed to reduce the tax burden on personal recreational equipment. Notably, the bill removes previous provisions related to aircraft taxation and simplifies the property tax exemption process for these specific types of personal property.

Budget and Finance

https://kslegislature.gov/li/b2025_26/measures/sb10/