SENATE BILL No. 10
By Special Committee on Assessment and Taxation
8 AN ACT relating to property taxation; exempting certain property there-
9 from; amending K.S.A. 79-201c and repealing the existing section.
11 Be it enacted by the Legislature of the State of Kansas:
12 Section 1. K.S.A. 79-201c is hereby amended to read as follows: 79-
13 201c. The following described property, to the extent herein specified,
14 shall be and is hereby exempt from all property or ad valorem taxes levied
15 under the laws of the state of Kansas:
16 First. The wearing apparel of every person.
17 Second. All household goods and personal effects not used for the pro-
18 duction of income. The terms household goods and personal effects when
19 used in this act, except as otherwise specifically provided, shall include
20 all items of furniture, cooking utensils, refrigerators, deep freezers, wash-
21 ing and drying machines, dishwashers, stoves, ranges, ironers, vacuum
22 cleaners, sewing machines, radios, record players, television sets, shop
23 and hobby equipment used in or about the home, fishing equipment (not
24 including boats), bicycles, yard and garden equipment, firearms, golf
25 clubs, photographic equipment, jewelry, luggage, musical instruments,
and air conditioners if not a part of the central heating and air condition-
27 ing system, sailboards and pick-up truck shells. For the purposes of this
28 paragraph, household goods and personal effects shall not be deemed to
29 be used for the production of income when used in the home for day
30 care home purposes if such home has been registered or licensed pur-
31 suant to K.S.A. 65-501 et seq., and amendments thereto.
32 Third. All lands used exclusively as graveyards.
33 The provisions of this section shall apply to all taxable years commenc-
34 ing after December 31,
35 Sec. 2. K.S.A. 79-201c is hereby repealed.
36 Sec. 3. This act shall take effect and be in force from and after its
37 publication in the statute book.