SESSION OF 2024
SUPPLEMENTAL NOTE ON SENATE BILL NO. 484
As Amended by Senate Committee on
Assessment and Taxation
Brief*
SB 484, as amended, would exempt, beginning in tax
year 2025, certain personal property from all property or ad
valorem taxes levied under Kansas law.
The bill would exempt the following personal property
from all property or ad valorem taxes:
●Any snowmobile, all-terrain vehicle, recreational
off-highway vehicle, golf cart, or motorcycle
manufactured for off-road use only and is used
exclusively off roads and highways, that is not
operated upon any highway;
●Any motorized bicycle, electric-assisted bicycle,
electric-assisted scooter, electric personal assistive
mobility device, and motorized wheelchair as such
terms are defined in law;
●Any trailer having a gross weight of 12,000 pounds
or less that is used exclusively for personal use
and not for the production of income;
●Any watercraft; and
●Any watercraft trailer designed to launch, retrieve,
transport, and store watercraft, and any watercraft
motor designed to operate watercraft on the water.
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*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 Background
The bill was introduced by the Senate Committee on
Ways and Means at the request of Senator Tyson.
Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by a representative of the Kansas County
Appraisers Association. The proponent generally stated the
bill would tax the same type of property equally and provide
clarity on taxation of other property, and provide savings
greater than the revenue lost.
Neutral testimony was provided by a representative of
the Division of Property Valuation, Department of Revenue.
The testimony generally provided background information
and fiscal estimates on the various property types in the bill.
No other testimony was provided.
The Senate Committee amended the bill to increase the
trailer weight limit from 2,000 pounds to 12,000 pounds.
Fiscal Information
According to the fiscal note prepared by the Division of
Budget on the bill, as introduced, the Department of Revenue
estimates the bill would decrease revenues by $186,702 in
tax year 2025, with $124,468 from the Educational Building
Fund and $62,234 from the State Institutions Building Fund.
Less property tax revenue would also affect state
expenditures for aid to school districts. To the extent that less
property tax revenue would be available from the State’s
uniform mill levy to fund expenditures for school districts, the
State would be required to provide an additional $2,489,352
2- 484 in state aid from the State General Fund through the school
finance formula.
Local governments that levy a property tax would also
receive less revenue; however, the amount of reduced
property tax revenues was not estimated. The bill would have
similar results in future years. The Department of Revenue
indicates the bill would have no fiscal effect on its operations.
The Kansas Association of Counties and the League of
Kansas Municipalities indicate that the bill would reduce the
amount of local property tax collections that are used in part
to finance local governments. However, they do not have data
to provide an accurate estimate of the amount of lower
property tax collections to make a precise estimate of the
fiscal effect on local governments. The fiscal effect would vary
by location, though not necessarily proportionally.
Any fiscal effect associated with enactment of the bill is
not reflected in The FY 2025 Governor’s Budget Report.
Taxation; property tax; exemption
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