BY: TIM CARPENTER
Kansas Reflector
Saline County appraiser points to inconsistency in state law regarding trailer usage
TOPEKA — Saline County Appraiser Sean Robertson touted a bill exempting off-road vehicles as well as boats and trailers from personal property tax in Kansas by outlining the distinction in state law between usage of a trailer for hauling hay to a barn and junk to a landfill.
Robertson, who represents the Kansas County Appraiser’s Association, said the legislation endorsed by two-thirds of the Senate would address unfairness in application of property taxes in Kansas.
He offered an example involving three people who owned the same trailer. The first hauled hay with the trailer, and wasn’t subject to property taxes for that equipment. Same for the second purchaser, who relied on the trailer to haul mowers for a landscaping business. The third, who relied on the trailer for a variety of uses around the home, wasn’t as fortunate.
“If you use it to haul an old couch to the dump, you pay taxes,” Robertson said. “That’s some of the inconsistency.”
On Tuesday, the Senate Assessment and Taxation Committee gathered testimony on Senate Bill 10. It would slash state and local tax revenue by adding exemptions to the dreaded property tax. Exclusions would be for any off-road vehicle not operated on a highway, including motorcycles, snowmobiles, golf carts, all-terrain vehicles and electric-assisted bicycles. Qualifying trailers would need to have a gross weight of less than 15,000 pounds. Also exempted would be watercraft, including the trailers used to launch, transport and store boats.
If implemented as introduced, the bill would apply to the 2026 tax year. The measure would reduce general state property tax revenue by $190,000 and trim property taxes collected for K-12 public schools by $2.5 million annually.
The Kansas Department of Revenue didn’t offer an estimate of how much the change would lower tax collections among local government. The Kansas Association of Counties and League of Kansas Municipalities said local property tax collections would decline, but neither had data to make a precise estimate.
The schedule for the second week of the legislative session allowed the committee to begin consideration of amendments to the bill on Wednesday, said Sen. Caryn Tyson, a Parker Republican and chair of the Senate tax committee. She credited Robertson for bringing common-sense legislation on property taxes to the Capitol.
Hesston Sen. Stephen Owens, a Republican on the committee and owner of a powersports business, suggested lawmakers also delete property tax on leisure aircraft. Currently, Kansas aircraft was exempted from property tax if tied to a business purpose, was more than 30 years of age or built from a kit.
“Southcentral Kansas bills itself as the air capital of the world. Was there any discussion of exempting personal-use aircraft from property taxes as well?” he said.
Robertson said he wouldn’t object to a blanket exemption for aircraft based in Kansas, and the committee was likely to consider that as an amendment to the bill.
Sen. Mary Ware, D-Wichita, said the Senate committee ought to be focused on reducing the property tax burden for lower-income Kansans rather than coming to the aid of people financially comfortable enough to afford recreational vehicles.
“We have so many people living in poverty in our state,” Ware told Robertson. “Is there any room for that in your proposal?”
Robertson said there was potential for local governments to reduce property tax levies once they no longer had to expend resources to monitor taxation of off-road trailers, motorcycles, ATVs, golf carts and comparable vehicles.
Kari Sue Vosburgh, a Republican precinct committee member in Sedgwick County, echoed Ware’s sentiment. Vosburgh said she opposed the bill because the 2025 Legislature should make it a priority to provide substantial residential property tax relief.
She said it made sense to exempt essential equipment such as motorized wheelchairs, but including luxury or recreational items was misguided.
“It is concerning that this bill prioritizes tax exemptions for recreational property, effectively selecting winners and losers in tax relief efforts,” she said. “While my horse trailer might qualify for exemption under SB 10, I would rather see policies that address the broader issue of high real estate taxes that can threaten homeowners’ financial stability.”
Michael Kelly, who represented Kansas chapters of the Military Officers Association of America, requested the committee amend the bill so wheeled and seated mobility devices were on the list of property tax exemptions. The idea would be to diminish the tax applicable to veterans with medical conditions that compromised their mobility, he said.