{"data":{"id":"us-ks/k.s.a.-79-267","jurisdiction":"us-ks","citation":"K.S.A. 79-267","heading":"Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment.","body":"(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:\n(1) Any off-road vehicle that is not operated upon any highway;\n(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;\n(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\n(4) any marine equipment.\n(b) For purposes of this section:\n(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;\n(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\n(3) \"off-road vehicle\" means:\n(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\n(B) any off-road motorcycle and snowmobile.\n(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2025.","path":["Chapter 79.—TAXATION","Article 2.—PROPERTY EXEMPT FROM TAXATION"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_002_0067.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:08Z","sha256":"3766910c2b6b2997f4897063d2c48a269d3a4d6bcfaf80c784017322298d5295","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-266","next":"us-ks/k.s.a.-79-301"},"notice":"GroundRules: Original legal text. Not legal advice."}