Certain personal property would be exempt from Kansas property taxes

Kansas would exempt certain off-road vehicles, small personal-use trailers, bicycles, scooters, mobility devices, wheelchairs and marine equipment from property taxes. Covered off-road vehicles include all-terrain vehicles, recreational off-highway vehicles, golf carts, qualifying off-road motorcycles and snowmobiles. Marine equipment includes watercraft trailers and watercraft motors. An off-road vehicle must not be operated on a highway. An off-road motorcycle must be made for off-road use only and used only off roads and highways. A covered trailer must weigh 15,000 pounds or less, be used only for personal use and not produce income. The exemption would apply to taxable years beginning after December 31, 2025.

All watercraft would be exempt from Kansas property taxes. Watercraft includes craft moved by machinery, oars, paddles or wind and includes one qualifying launch-and-transport trailer and necessary nonelectric motors. Human-powered watercraft are also expressly exempted. The provision concerns property taxes levied under Kansas law. The bill would replace the stated watercraft appraisal and tax rules with an exemption beginning in 2026. The proposed exemption would apply on and after January 1, 2026.