Kansas House Bill HB2014

Kansas 2025-2026 Regular Session

• Introduced: 1/15/25
• Refer: 1/15/25

Caption

Providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

Impact

If passed, HB 2014 will significantly amend how personal property taxes are applied in the state of Kansas, primarily affecting categories such as boats and trailers used primarily for personal purposes. The bill sets a clear framework for property owners to file initial requests for tax exemptions, which could lead to a more streamlined process in obtaining these exemptions. This change is expected to make compliance easier and potentially increase the utilization of recreational vehicles and watercraft among Kansas residents.

Summary

House Bill 2014 focuses on property taxation in Kansas by providing exemptions for various categories of personal property, including watercraft, marine equipment, off-road vehicles, motorized bicycles, and certain trailers. The bill aims to amend existing statutes related to property taxes, specifically K.S.A. 79-213 and K.S.A. 79-5501, allowing for a more straightforward process for property owners to request tax exemptions on specific personal property. This initiative seeks to alleviate the tax burden on residents and enhance recreational opportunities involving the exempted personal property.

Contention

There are potential points of contention surrounding the bill, particularly concerning the implications for state revenue. Supporters argue that providing these exemptions is necessary for promoting recreational activities and alleviating unnecessary financial burdens on citizens. However, opponents may express concerns about the loss of tax revenue that could impact funding for local services and programs. Moreover, the focus on personal use as eligibility criteria may lead to debates on the definition of personal versus commercial use in relation to some of the exempted categories.