HB 2713

 Session of 2026
                        HOUSE BILL No. 2713
                           By Committee on Taxation
                       Requested by Representative James
                                      2-5
1 AN ACT concerning property taxation; relating to motor vehicles;
2   imposing tax on used motor vehicles following the 12th month in which
3   a used motor vehicle was purchased or acquired; amending K.S.A. 79-
4   5102 and repealing the existing section.
5
6 Be it enacted by the Legislature of the State of Kansas:
7     Section 1. K.S.A. 79-5102 is hereby amended to read as follows: 79-
8 5102. (a) (1) All motor vehicles, as defined by K.S.A. 79-5101, and
9 amendments thereto, shall be valued and taxed under the provisions of this
10 act and shall not be subject to property or ad valorem taxes levied under
11 any other law of the state of Kansas or any resolution or ordinance of any
12 taxing subdivision thereof. Taxes levied upon motor vehicles under the
13 provisions of this act shall be due from the first day of the month
14 immediately following either:
15     (2) (A) Except as provided in subparagraph (B), the month in which
16 the vehicle was purchased or acquired and shall be payable to the county
17 treasurer at the time of making application for the registration of motor
18 vehicles under the provisions of article 1 of chapter 8 of the Kansas
19 Statutes Annotated, and amendments thereto, and; or
20     (B) after the 12th month in which a used motor vehicle was purchased
21 or acquired and shall be payable to the county treasurer at the time of
22 making application for the registration of motor vehicles in the tax year
23 that the tax is levied under the provisions of article 51 of chapter 79 of the
24 Kansas Statutes Annotated, and amendments thereto.
25     (3) Motor vehicles subject to the provisions of this section shall not be
26 subject to the provisions of K.S.A. 79-2004a, and amendments thereto.
27     (4) Motor vehicles subject to taxation under the provisions of this act
28 shall not be subject to the provisions of article 3 of chapter 79 of the
29 Kansas Statutes Annotated, and amendments thereto, relating to the listing
30 of other personal property for taxation or be included in the abstract of the
31 assessment rolls prepared under the provisions of K.S.A. 79-1604, and
32 amendments thereto.
33     (5) Taxes levied under the provisions of this act shall not be subject to
34 the provisions of K.S.A. 79-1801, and amendments thereto.
35     (b) It shall be the duty of the county appraiser to value each motor
 HB 2713  2
1 vehicle, as defined by K.S.A. 79-5101, and amendment thereto, in the year
2 1980 but no such motor vehicle shall be placed on the tax roll for taxation
3 purposes. In making such valuation the county appraiser shall use the
4 valuation schedules furnished by the director of property valuation.
5    (c) At the time of determining the valuation of each motor vehicle in
6 the year 1980, the county appraiser also shall classify the motor vehicle
7 according to the schedule provided by the secretary of revenue for such
8 purpose. Such classification shall be within the classes prescribed by
9 K.S.A. 79-5104, and amendments thereto, and based upon the trade-in
10 value of the motor vehicle in the year 1980, as determined from manuals
11 furnished by the director of property valuation. Such classification shall be
12 reported to the secretary of revenue.
13    Sec. 2. K.S.A. 79-5102 is hereby repealed.
14    Sec. 3. This act shall take effect and be in force from and after its
15 publication in the statute book.