Kansas 2025-2026 Regular Session Status: Passed Senate Bipartisan · 26 R · 1 D cosponsors

SB 10 — Providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

Last action — Died on House Calendar

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced January 15, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Odds of enactment

Moderate chance

Based on the sponsor, cosponsors, and committee posture, this bill has a moderate chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 54% · moderate confidence

  • Passed Senate

    Current position in the legislative process.

  • 27 sponsors

    27 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (26 R · 1 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

218 added · 217 removed

Plain-language change summary

The recent amendments to Bill SB 10 clarify the definition of certain types of vehicles and equipment, specifically including off-road vehicles, motorized bicycles, and specific trailers and aircraft. This change is important because it ensures that these items are clearly defined for tax exemption eligibility, which affects how property owners can apply for tax breaks on their vehicles. By specifying these terms, the bill aims to prevent confusion and streamline the exemption process for property owners starting from the tax year 2026.

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Latest
As Amended by Senate Committee Session of 2025 SENATE BILLNo.
AsAmended by House Committee As Amended by Senate Committee Session of 2025 SENATE BILLNo.
providing exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and, certain trailers and aircraft;
providing exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and, and certain trailers and aircraft;
and (4) any marine equipment;
and and (4) any marine equipment;
(2) "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) "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)(3) "off-road motorcycle" means any motorcycle as defined in K.S.A.
(2)(3)(2) "off-road motorcycle" means any motorcycle as defined in K.S.A.
and (3)(4) "off-road vehicle" means:
and (3)(4)(3) "off-road vehicle" means:
and (B) any off-road motorcycle and snowmobile.
by SC 2 (c) The provisions of this section shall apply to all taxable years commencing after December 31, 2025.
by HC 2 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.
(1) Section 13 of article 11 of the constitution of the state of Kansas;
(1) SB 10—Am.
by HC 3 Section 13 of article 11 of the constitution of the state of Kansas;
79-201a Second, and amendments thereto, for property constructed SB 10—Am.
79-201a Second, and amendments thereto, for property constructed or purchased, in whole or in part, with the proceeds of revenue bonds under the authority of K.S.A.
by SC 3 or purchased, in whole or in part, with the proceeds of revenue bonds under the authority of K.S.A.
In the event that taxes have been paid during the period where the subject property has been determined to be exempt, the board shall have the authority to order a SB 10—Am.
In the event that taxes have SB 10—Am.
by SC 4 refund of taxes for the year immediately preceding the year in which the exemption application is filed in accordance with subsection (a).
by HC 4 been paid during the period where the subject property has been determined to be exempt, the board shall have the authority to order a refund of taxes for the year immediately preceding the year in which the exemption application is filed in accordance with subsection (a).
(14) vehicles owned by the state or by any political or taxing subdivision thereof and used exclusively for governmental purposes;
(14) vehicles owned by the state or by any political or taxing SB 10—Am.
(15) property used for residential purposes which is exempted pursuant to SB 10—Am.
by HC 5 subdivision thereof and used exclusively for governmental purposes;
by SC 5 K.S.A.
(15) property used for residential purposes which is exempted pursuant to K.S.A.
(a) On and after Commencing July 1, 2013, and through December 31, 2025, watercraft shall be appraised at fair market value determined therefor pursuant to K.S.A.
(a) On and after Commencing July 1, 2013, and through December SB 10—Am.
79-503a, and amendments thereto, and SB 10—Am.
by HC 6 31, 2025, watercraft shall be appraised at fair market value determined therefor pursuant to K.S.A.
by SC 6 assessed at the percentage of value as follows:
79-503a, and amendments thereto, and assessed at the percentage of value as follows:
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Action History

  1. Died on House Calendar

  2. Committee Report recommending bill be passed as amended by House Committee on Taxation

  3. Received and Introduced

  4. Referred to House Committee on Taxation

  5. Final Action - Passed as amended; Yea 37, Nay 3

  6. Committee of the Whole - Committee Report be adopted

  7. Committee of the Whole - Motion to Amend - Offered by Sen. Marci Francisco

  8. Committee of the Whole - Amendment by Sen. Marci Francisco was rejected; Yea 11, Nay 25, Absent 4

  9. Committee of the Whole - Be passed as amended

  10. Committee Report recommending bill be passed as amended by Senate Committee on Assessment and Taxation

  11. Referred to Senate Committee on Assessment and Taxation

  12. Introduced

Sponsors

Sponsorship breakdown

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27 sponsors · 0 co-sponsors · 138 not signed on

Sponsors (27)

Co-sponsors (0)

None.

Not signed on (138)

138 members have not signed on to this bill.

Show all 138 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
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Frequently asked questions

Who sponsors SB 10?
SB 10 is sponsored by Kellie Warren (Republican), Mike Thompson (Republican), Adam Thomas (Republican), Brad Starnes (Republican), Doug Shane (Republican), Tim Shallenburger (Republican), Mike Petersen (Republican), Virgil Peck (Republican), Stephen Owens (Republican), Michael Murphy (Republican), Ty Masterson (Republican), Rick Kloos (Republican), Jeff Klemp (Republican), Beverly Gossage (Republican), Michael Fagg (Republican), Renee Erickson (Republican), Brenda Dietrich (Republican), Craig Bowser (Republican), Elaine Bowers (Republican), Chase Blasi (Republican), Larry Alley (Republican), Caryn Tyson (Republican), Joseph Claeys (Republican), Oletha Faust Goudeau (Democrat), TJ Rose (Republican), and William Clifford (Republican).
What is the current status of SB 10?
This bill has passed the Senate. Introduced January 15, 2025. It now moves to the second chamber.
Where can I track SB 10?
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