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HB 2133

Relating to children with hearing impairments; prescribing an effective date.

2025 Regular Session Introduced by Wlnsvey Campos and 12 co-sponsors

Expands tax relief: one motor vehicle owned by a Kansas firefighter with the firefighter plate is exempt from motor vehicle property tax, effective Jan 1, 2026.

In committee upon adjournment.
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Bill Summary · HB 2133

Summary — HB 2133 (Kansas)

Title: Providing for a property tax exemption for one motor vehicle for firefighters
Introduced: January 28, 2025 (Rep. Schwertfeger)
Status: Referred to Committee on Taxation

Purpose / Intent

HB 2133 creates a targeted property‑tax exemption that eliminates the motor‑vehicle property tax for one vehicle owned by a Kansas resident firefighter who possesses (or has been approved for) the firefighter license plate. The intent is to reduce tax burden for firefighters who qualify for the specialty license plate.

Key provisions

  • Amends K.S.A. 2024 Supp. 79‑5107 by adding subsection (e)(2): no tax shall be levied on one motor vehicle owned by a resident individual who is a firefighter and who possesses or has been approved for the firefighter license plate pursuant to K.S.A. 8‑1,155 at the time of vehicle registration application.
  • Retains existing motor‑vehicle tax rules and the other exemptions already in statute (e.g., certain military exemptions).
  • Provides that an owner who already paid the motor‑vehicle tax and later is found eligible may apply for a refund with the county treasurer (application timeframe and refund processing remain governed by the statute; the introduced text references application for refund within one year from the effective date).
  • Repeals and replaces the existing statutory section to incorporate this change.
  • Effective date: January 1, 2026.

Fiscal impact (per Kansas Division of the Budget / Dept. of Revenue fiscal note)

  • State-level reductions to two building funds:
    • Educational Building Fund (EBF): estimated decrease of $11,790 in FY2026 and $23,580 in FY2027.
    • State Institutions Building Fund (SIBF): estimated decrease of $5,895 in FY2026 and $11,790 in FY2027.
    • Total estimated reduction to those two funds: $17,685 (FY2026) and $35,370 (FY2027).
  • Local governments (counties, municipalities, school districts, other local taxing jurisdictions) that levy motor‑vehicle property tax would see corresponding revenue reductions. The impact could be proportionally larger in small counties with many volunteer firefighters.
  • Department of Revenue data: 12,486 firefighter plates registered in calendar year 2024; those vehicles paid a total of $2,585,582 in property taxes in 2024 (average ~$207 per vehicle).
  • Implementation cost: $14,000 from the State General Fund in FY2026 to modify the vehicle registration IT system; additional contractor costs possible if Department programming resources are exceeded.

Who is affected

  • Primary beneficiaries: Kansas resident firefighters who hold (or have been approved for) the firefighter specialty license plate — exemption limited to one motor vehicle per eligible individual.
  • County treasurers: will process exemption claims and refunds.
  • Local taxing jurisdictions and the two state building funds: will receive reduced revenue collections beginning with registrations in calendar year 2026 (FY2026 partial year impact, larger effect in FY2027).

Timeline & procedural notes

  • Bill effective January 1, 2026 (applies to registration/tax events on or after that date).
  • Implementation requires vehicle IT system changes and administrative procedures at county level to track the exemption. Counties will process refunds for prior payments as authorized by the statute.

Compiled from official sources — confirm details with the bill’s official record.

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