HOUSE BILL No. 2010
By Special Committee on Assessment and Taxation
12-16
8 AN ACT relating to the taxation of certain motorized vehicles; amending
9 K.S.A. 79-5105 and K.S.A. 1998 Supp. 8-134a and 79-5101 and re-
10 pealing the existing sections; also repealing K.S.A. 1998 Supp. 79-
11 5105a.
12
13 Be it enacted by the Legislature of the State of Kansas:
14 Section 1. K.S.A. 1998 Supp. 79-5101 is hereby amended to read as
15 follows: 79-5101. As used in this act the term "motor vehicle" means and
16 includes all motor vehicles and motorized bicycles required to be regis-
17 tered under the provisions of article 1 of chapter 8 of the Kansas Statutes
18 Annotated and amendments thereto, except:
19 (a) Motor vehicles assessed and taxed by the director of property
20 valuation under the provisions of chapter 79, article 6a, of the Kansas
21 Statutes Annotated, and amendments thereto;
22 (b) motor vehicles of public service companies whose property is as-
23 sessed by the director of property valuation under the provisions of article
24 5a of chapter 79 of the Kansas Statutes Annotated, and amendments
25 thereto;
26 (c) motor vehicles registered for a gross weight of more than 12,000
27 20,000 pounds;
28 (d) motor vehicles owned by a car rental company upon which the
29 tax imposed under K.S.A. 79-5117 and amendments thereto, has been
30 paid;
31 (e) recreational vehicles, as defined by K.S.A. 79-5118, and amend-
32 ments thereto; and
33 (f) motor vehicles which are exempted from property taxation under
34 the provisions of the Kansas Statutes Annotated or the Kansas
35 constitution.
36 Sec. 2. K.S.A. 79-5105 is hereby amended to read as follows: 79-
37 5105. (a) A tax is hereby levied upon every motor vehicle, as the same is
38 defined by K.S.A. 79-5101, and amendments thereto, in an amount which
39 shall be determined in the manner hereinafter prescribed, except that:
40 (1) (A) For 1995, the tax on any motorcycle shall not be less than $6 and
41 the tax on any other motor vehicle shall not be less than $12; and (B) the
42 tax on each motor vehicle the age of which is 15 years or older shall not
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1 be more than $12; and (2) for For 1996, and each year thereafter: (A)
2 The tax on any motorcycle shall not be less than $12 and the tax on any
3 other motor vehicle shall not be less than $24, except as otherwise pro-
4 vided by clause (B) and (C); (B) the tax on any motorcycle the model year
5 of which is 1980 or earlier shall be $6 and the tax on any other motor
6 vehicle the model year of which is 1980 or earlier shall be $12; and (C)
7 if the tax on any motorcycle in 1995 was more than $6 but less than $12,
8 the tax shall be determined for 1996 and each year thereafter in the
9 manner hereinafter prescribed but shall not be less than $6, and if the
10 tax on any other motor vehicle in 1995 was more than $12 but less than
11 $24, the tax shall be determined for 1996 and each year thereafter in the
12 manner hereinafter prescribed but shall not be less than $12; and (2) for
13 2000, and each year thereafter, the tax on any motorized bicycle shall not
14 be less thatn $6.
15 (b) The amount of such tax on a motor vehicle shall be computed by:
16 (1) Determining the amount representing the midpoint of the values in-
17 cluded within the class in which such motor vehicle is classified under
18 K.S.A. 79-5102 or 79-5103, and amendments thereto, except that the
19 midpoint of class 20 shall be $21,000 plus $2,000 for each $2,000 or
20 portion thereof by which the trade-in value of the vehicle exceeds
21 $22,000; (2) if the model year of the motor vehicle is a year other than
22 the year for which the tax is levied, by reducing such midpoint amount
23 by an amount equal to 16% in 1995, and all years prior thereto, and 15%
24 in 1996, and all years thereafter, of the remaining balance for each year
25 of difference between the model year of the motor vehicle and the year
26 for which the tax is levied if the model year of the motor vehicle is 1981
27 or a later year or (B) the remaining balance for each year of difference
28 between the year 1980 and the year for which the tax is levied if the
29 model year of the motor vehicle is 1980 or any year prior thereto; (3) by
30 multiplying the amount determined after application of clause (2) above
31 by 30% during calendar year 1995, 28.5% during the calendar year 1996,
32 26.5% during the calendar year 1997, 24.5% during the calendar year
33 1998, 22.5% during the calendar year 1999, and 20% during all calendar
34 years thereafter, which shall constitute the taxable value of the motor
35 vehicle; and (4) by multiplying the taxable value of the motor vehicle
36 produced under clause (3) above by the county average tax rate.
37 (c) The "county average tax rate" means the total amount of general
38 property taxes levied within the county by the state, county and all other
39 taxing subdivisions levying such taxes within such county in the second
40 calendar year before the calendar year in which the owner's full registra-
41 tion year begins divided by the total assessed tangible valuation of prop-
42 erty within such county as of November 1 of such second calendar year
43 before the calendar year in which the owner's full registration year begins
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1 as certified by the secretary of revenue, except that: (1) As of November
2 1, 1994, such rate shall be computed without regard to 11.429% of the
3 general property taxes levied by school districts pursuant to K.S.A. 72-
4 6431, and amendments thereto; (2) as of November 1, 1995, such rate
5 shall be computed without regard to 31.429% of the general property
6 taxes levied by school districts pursuant to K.S.A. 72-6431, and amend-
7 ments thereto; (3) as of November 1, 1996, such rate shall be computed
8 without regard to 54.286% of the general property taxes levied by school
9 districts pursuant to K.S.A. 72-6431, and amendments thereto; (4) as of
10 November 1, 1997, such rate shall be computed without regard to 70.36%
11 of the general property taxes levied by school districts pursuant to K.S.A.
12 72-6431, and amendments thereto; and (5) as of November 1, 1998, and
13 such date in all years thereafter, such rate shall be computed without
14 regard to the general property taxes levied by school districts pursuant to
15 K.S.A. 72-6431, and amendments thereto.
16 Sec. 3. K.S.A. 1998 Supp. 8-134a is hereby amended to read as fol-
17 lows: 8-134a. (a) On and after January 1,1999 2000, any truck or truck
18 tractor registered for a gross weight of 12,000 20,000 pounds or less,
19 motorcycles, motorized bicycles and recreational vehicles, as defined in
20 K.S.A. 79-5118, and amendments thereto, shall be registered or reregis-
21 tered in accordance with the provisions of subsections (b) and (c) of
22 K.S.A. 8-134, and amendments thereto. The provisions of this section
23 shall not apply to vehicles registered on an apportioned basis as part of a
24 fleet under the provisions of K.S.A. 8-1,100 to 8-1,123, inclusive, and
25 amendments thereto, or vehicles registered under the provisions of K.S.A.
26 8-166 et seq., and amendments thereto.
27 (b) The division of vehicles, in order to initiate a system of registering
28 or reregistering vehicles included in subsection (a) during any month of
29 a calendar year, may register or reregister such vehicles for less than a
30 twelve-month period, prorating the annual registration fee and taxes im-
31 posed under K.S.A. 79-5101 et seq., and amendments thereto, when in
32 the director's opinion such tends to fulfill the purpose of the monthly
33 registration of this section. The secretary of revenue may adopt rules and
34 regulations for the administration of this section and to carry out the
35 purpose of the act of which this section is a part.
36 Sec. 4. K.S.A. 79-5105 and K.S.A. 1998 Supp. 8-134a and 79-5101
37 and 79-5105a are hereby repealed.
38 Sec. 5. This act shall take effect and be in force from and after Jan-
39 uary 1, 2000, and its publication in the statute book.