Property exempt from taxation; certain antique utility trailers

79-265. Property exempt from taxation; certain antique utility trailers. (a) (1) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: Any antique utility trailer registered pursuant to K.S.A. 8-1,119, and amendments thereto, used exclusively for personal use and not for the production of income. (2) The term "antique utility trailer" includes only those trailers: (A) 35 years or older as determined by the date of manufacture; and (B) having an empty weight of 2,000 pounds or less and a gross weight of not more than 8,000 pounds. (b) The provisions of this section shall apply to all taxable years commencing after December 31, 2022. History: L. 2022, ch. 63, § 8; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026