Providing a one-time, nonrefundable vehicle registration property tax credit for eligible vehicles.

Session of 2026
SENATE BILL No. 378
By Senator Corson
1-26
AN ACT concerning property taxation; relating to credits; providing a one-
time, nonrefundable vehicle registration property tax credit for eligible
vehicles.
Be it enacted by the Legislature of the State of Kansas:
Section 1. (a) There shall be a one-time, nonrefundable vehicle
registration property tax credit in an amount of $250 per vehicle as defined
in subsection (e). The credit shall be applied as a credit against the
property tax levied upon such vehicles at the time of registration,
registration renewal or payment of personal property taxes pursuant to
K.S.A. 79-2004a, and amendments thereto, during fiscal year 2027, July 1,
2026, through June 30, 2027. If the amount of the credit exceeds the tax
liability for the vehicle, such excess amount shall not be refunded to the
taxpayer.
(b) Each such vehicle shall be eligible for only one credit during the
fiscal year. Any refunds of taxes to taxpayers pursuant to law due to a
change in residency or transfer of the title shall not include tax amounts
paid by the credit in subsection (a).
(c) On or before the 10th day of each month, the county treasurer shall
notify and provide documentation of the aggregate amounts of such credits
to the secretary of revenue for the previous month. The secretary of
revenue shall certify the amount of moneys attributable to such credits and
shall transmit a copy of such certification to the director of accounts and
reports. Upon such receipt of such certification, the director of accounts
and reports shall transfer an amount of moneys equal to such certified
amount from the budget stabilization fund established by K.S.A. 75-6706,
and amendments thereto, to the vehicle registration property tax credit
fund of the department of revenue. The secretary of revenue shall transmit
a copy of each such certification to the director of legislative research and
the director of the budget.
(d) There is hereby established in the state treasury a vehicle
registration property tax credit fund, which shall be administered by the
secretary of revenue. All expenditures from the vehicle registration
property tax credit fund shall be for the purpose of paying a part of the
taxes levied under K.S.A. 79-306d, 79-5101 through 79-5107 and 79-5118
through 79-5121, and amendments thereto, pursuant to this section. All
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SB 378 2
expenditures from such fund shall be made in accordance with
appropriation acts upon warrants of the director of accounts and reports
issued pursuant to vouchers approved by the secretary of revenue or the
secretary's designee.
(e) For the purposes of this section, "vehicle" means:
(1) Any bus that is taxed under the provisions of K.S.A. 79-5101
through 79-5107 or 79-5118 through 79-5121, and amendments thereto;
(2) any motorcycle that is taxed under the provisions of K.S.A. 79-
5101 through 79-5107, and amendments thereto;
(3) any passenger vehicle that is taxed under the provisions of K.S.A.
79-5101 through 79-5107 or 79-5118 through 79-5121, and amendments
thereto;
(4) any recreational vehicle that is taxed under the provisions of
K.S.A. 79-5118 through 79-5121, and amendments thereto;
(5) any trailer that is taxed under the provisions of K.S.A. 79-5118
through 79-5121, and amendments thereto; and
(6) any truck that is taxed under the provisions of K.S.A. 79-306d,
79-5101 through 79-5107 or 79-5118 through 79-5121, and amendments
thereto.
Sec. 2. This act shall take effect and be in force from and after its
publication in the Kansas register.
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