1. (a) 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:

   1. (1) Any off-road vehicle that is not operated upon any highway;
   2. (2) any motorized bicycle, electric-assisted bicycle, electric-assisted scooter, electric personal assistive mobility device and motorized wheelchair as such terms are defined in K.S.A. 8-126, and amendments thereto;
   3. (3) any trailer having a gross weight of 15,000 pounds or less that is used exclusively for personal use and not for the production of income; and
   4. (4) any marine equipment.

2. (b) For purposes of this section:

   1. (1) "Marine equipment" means any watercraft trailer designed to launch, retrieve, transport and store watercraft and any watercraft motor designed to operate watercraft on the water;
   2. (2) "off-road motorcycle" means any motorcycle as defined in K.S.A. 8-126, and amendments thereto, that has been manufactured for off-road use only and is used exclusively off roads and highways; and

   3. (3) "off-road vehicle" means:

      1. (A) Any all-terrain vehicle, recreational off-highway vehicle and golf cart as such terms are defined in K.S.A. 8-126, and amendments thereto; and
      2. (B) any off-road motorcycle and snowmobile.
3. (c) The provisions of this section shall apply to all taxable years commencing after December 31, 2025.

L. 2025, ch. 123, § 2; July 1.