By MIKE COURSON
Great Bend Post
Barton County Appraiser Wendy Prosser has some good news via the Kansas Legislature: certain items that were previously taxed as personal property will no longer be taxed as of Jan. 1, 2026. With it comes the bad news for most people who do not own those items: the money still has to come from somewhere. Of the so-called 3-legged stool upon which the Kansas tax base is formed - property tax, sales tax, and income tax - the Kansas Legislature has put the most emphasis on the property tax.
"Our property tax leg is so much higher than anything else," Prosser said Thursday on 1590 KVGB/95.5 FM's "County Edition" program. "That is why you hear people say we are taxing them out of their homes because, ultimately, we are. People who have paid off their homes, they now pay more in property tax on their home than they ever did on their mortgage back then."
Effective Jan. 1, 2026, House Bill 2231 exempts various off-road vehicles not operated on highways, including golf carts, snowmobiles, watercraft, and certain lightweight trailers.
"Included in this is trailers with a gross weight, or loaded weight, of 15,000 pounds or less, that are used for personal use," Prosser explained. "We have your lawn mower trailers, an enclosed box trailer, a car trailer. As long as that gross weight you can haul is 15,000 pounds or less, and it's in a personal name, you're using it for personal use, those now become exempt."
If a trailer is used for commercial use, it should already be exempted as part of a 2006 law that exempted business property purchased after June 30 of that year.
"If you bought new after June 30, 2006, it would become exempt," Prosser said. "It spurred businesses to go out, buy new shelving, buy new office furniture, and they were no longer taxed on it. It became exempt. It sounds like a big win, right? Businesses no longer had to pay personal property tax on that. Well, yes and no."
Prosser tossed out an example: a retiring doctor sells his practice to an up-and-coming doctor. If the business and business property were purchased after June 30, 2006, it would be tax-exempt. Any businesses still using functional equipment purchased before that date would still be taxed on those items.
"Any business that you can think of, unless you can afford to replace everything, you continue to pay a personal property tax on those items that are already depreciated out," said Prosser. "It's very unfair."
As county appraiser, Prosser is bound by other rules set by the Kansas Legislature when determining property values. The property tax issue has long been a hot-button issue for Kansas residents, but more so in recent years as property values have exploded. Prosser encourages residents to pay attention to Kansas Legislature tax subcommittee meetings, available via YouTube by clicking here, so they have insight into what decisions are being made and who is making them.