Exemptions

Military Exemption by Kansas Law (Kansas Residents)
Effective on and after December 31, 2013, K.S.A. 79-5107(e) provides an exemption of property tax for not more than 2 motor vehicles which are owned by a resident individual:
  • Who is in the full-time service of the United States, is absent from this state solely by reason of military orders on the date of such individual's application for registration and such motor vehicles are maintained by such individual outside of this state
  • Who is a member of military service of the United States and is mobilized or deployed on the date of such individual's application for registration
  • Who is a full-time member of the military service of the United States, and is stationed in Kansas, or who is a full-time active guard and reservist member of the Kansas army or air national guard or a Kansas unit of the reserve forces of the United States under authority of title 10 or title 32 of the U.S. code, and is stationed or assigned in Kansas
Military Exemption by Federal Law (Non-Kansas Residents)
The Service Members Civil Relief Act, (S.C.R.A. Title V ┬ž511) prohibits states from taxing any personal property when at the time of application for registration all of the following criteria are met:
  • The individual does not claim Kansas as his/her permanent resident state with the military
  • The individual's name and/or spouse's name is shown on the title as the legal owner of the vehicle(s)
  • The individual is in the full-time regular military service of the United States
  • The individual is absent from his/her permanent resident state in compliance of military orders and the personal property is located outside the permanent resident state
  • The personal property is not used in or arising from a trade or business