House Status:
Senate Status:
Senate Status:
Minutes for HCR5022 - Committee on Taxation
Short Title
Proposing to amend the constitution of the state of Kansas to authorize the legislature to provide for the classification and taxation of all-terrain vehicles.
Minutes Content for Thu, Feb 8, 2024
Chairperson Smith opened the hearing for HCR5022.
Mr. Siebers provided an overview for HCR5022 that would grant the Legislature the authority to provide for the classification and taxation for all-terrain vehicles. The resolution would be placed on the November ballot should the resolution pass the Kansas Legislature (Attachment 3). Mr. Siebers stood for questions from Committee members.
Representative Fairchild, 113th District, testified as a proponent for HCR5022 noting a Constitutional amendment is required to reduce property taxes on ATV's. He stated different county appraisers believe ATV's are taxed at too high of a rate. They are currently taxed at a 30.0 percent rate and many county appraisers believe they should be taxed around 5.0 percent or 6.0 percent, noting regular vehicles are taxed at a much lower rate. Representative Fairchild believes if this amendment were to pass and tax is lowered, it would lead more people to register their ATV's and would increase tax revenue for the counties (Attachment 4). Representative Fairchild stood for questions from Committee members.
Carl Miller, Registered Mass Appraiser (RMA), testified as a proponent for HCR5022 stating this has been a problem for many years in Kansas of unfair taxation for Subclass 2.06 personal property with an assessment rate of 30.0 percent. Other tangible personal property not otherwise specifically classified are appraised at their market value. Mr. Miller provided the following example with the 30.0 percent classification:
- 2019 Dodge Ram Truck, $40,000 value = $624 Tax and Tagged
- All-Terrain Vehicle, $40,00 value = $2,268 Taxes
- Golf Cart, $10,000 value = $570 Taxes
He stated Kansas has an issue not only with all-terrain vehicles but a problem with Subclass 6. Mr. Miller provided the subclass information for other personal property in his testimony. Mr. Miller stood for questions from Committee members (Attachment 5) (Attachment 6).
A request was made by a Committee member for the Attorney General's opinion (95-18) dated February 6, 1995 regarding System of Taxation, Classification, Recreational Vehicles, Application to Houseboats.
Written testimony was submitted by the following as proponents for HCR5022:
Sean Robertson, Saline County Appraiser, (Attachment 7)
David and Christy Maskil, Kansas Citizens, (Attachment 8)
Lori Gillespie, Kansas Citizen, (Attachment 9)
Sherry Jones, Kansas Citizen, (Attachment 10)
Richard Jones, Jr., Sterling, Kansas, (Attachment 11)
There were no conferees that were neutral or in opposition to HCR5022.
Chairperson Smith closed the hearing on HCR5022.
There being no further business, Chairperson Smith adjourned the meeting.
