SB320

Expanding property tax exemption eligibility to include commercial and industrial machinery and equipment that was acquired or transported into this state on or before June 30, 2006.

Introduced·1/14/26
Introduced Text

Expands property tax exemption to include commercial and industrial machinery and equipment acquired or transported into Kansas on or before June 30.

This bill amends Kansas law to expand the property tax exemption to include commercial and industrial machinery and equipment acquired or transported into the state on or before June 30, 2006. The exemption applies to machinery and equipment used in expanding existing businesses or creating new businesses. The bill also authorizes the secretary of revenue to adopt rules and regulations to administer the provisions of this section. The county appraiser is prohibited from reclassifying any property that is properly classified for property tax purposes.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Current
Assessment and Taxation Committee
Next
Committee decision

Sponsors

0
0
Democratic CaucusRepublican Caucus

Calendar

Feb 5

9:30 AM

Senate Assessment and Taxation Hearing

Feb 4

9:30 AM

Senate Assessment and Taxation Hearing

History

Feb 5

Senate

Senate Hearing: Thursday, February 5, 2026, 9:30 AM Room 548-S

Feb 4

Senate

Senate Hearing: Wednesday, February 4, 2026, 9:30 AM Room 548-S

Jan 15

Senate

Senate Referred to Committee on Assessment and Taxation