(a) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (1) Any off-road vehicle that is not operated upon any highway; (2) any motorized bicycle, electric-assisted bicycle, electric-assisted scooter, electric personal assistive mobility device and motorized wheelchair as such terms are defined in K.S.A. 8-126, and amendments thereto; (3) any trailer having a gross weight of 15,000 pounds or less that is used exclusively for personal use and not for the production of income; and (4) any marine equipment. (b) For purposes of this section: (1) "Marine equipment" means any watercraft trailer designed to launch, retrieve, transport and store watercraft and any watercraft motor designed to operate watercraft on the water; (2) "off-road motorcycle" means any motorcycle as defined in K.S.A. 8-126, and amendments thereto, that has been manufactured for off-road use only and is used exclusively off roads and highways; and (3) "off-road vehicle" means: (A) Any all-terrain vehicle, recreational off-highway vehicle and golf cart as such terms are defined in K.S.A. 8-126, and amendments thereto; and (B) any off-road motorcycle and snowmobile. (c) The provisions of this section shall apply to all taxable years commencing after December 31, 2025.
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