Kansas Boat Property Tax Amendment, HCR 5017 (2012)
|Boat Property Tax Amendment|
|Type:||legislatively-referred constitutional amendment|
|Referred by:||Kansas Legislature|
The measure allowed the state's property tax on boats to be altered. Specifically, the amendment allowed state legislators to classify and tax watercraft on a basis different from other property. The measure djdnot change how watercraft are taxed in the state, but rather it would allow for a change to be made.
- See also: 2012 ballot measure election results
The following are official election results:
|Kansas HCR 5017 (2012)|
Results via: the Kansas Secretary of State.
Text of measure
The measure on the ballot read as follows:
|“|| Explanatory statement. This amendment would allow the legislature to classify and tax watercraft upon a basis different from other property.
A vote for this proposition would permit the legislature to provide for separate classification and taxation of watercraft or to exempt such property from property taxation and impose taxes in lieu thereof.
A vote against this proposition would continue the taxation of watercraft in the same manner as all other property.
Shall the following be adopted?
Section 1 of article 11 of the constitution of the state of Kansas is hereby amended to read as follows:
§ 1. System of taxation; classification; exemption. (a) The provisions of this subsection shall govern the assessment and taxation of property on and after January 1,
Class 1 shall consist of real property. Real property shall be further classified into seven subclasses. Such property shall be defined by law for the purpose of subclassification and assessed uniformly as to subclass at the following percentages of value:
Class 2 shall consist of tangible personal property. Such tangible personal property shall be further classified into six subclasses, shall be defined by law for the purpose of subclassification and assessed uniformly as to subclass at the following percentages of value:
(b) All property used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent and charitable purposes, farm machinery and equipment, merchants' and manufacturers' inventories, other than public utility inventories included in subclass (3) of class 2, livestock, and all household goods and personal effects not used for the production of income, shall be exempted from property taxation.
- According to Lt. Scott Hanzlicek with the Kansas Department of Wildlife, Parks and Tourism, when commenting on high tax rates for boats, "We are losing more and more boats, people are registering more and more boats in other states so losing more and more revenue every year. I think everyone is usually pretty much in favor of lowering taxes...This vote doesn't lower taxes or anything like that, it allows the legislature to change the way the taxes are collected on boats, and they may decide not to do anything, but it just gives them the power to do that."
No formal opposition to the measure was identified by Ballotpedia.
Path to the ballot
A 2/3rds vote in both chambers of the Kansas State Legislature is required to refer an amendment to the ballot.
- Infozine, "Ballot Question Gives Voters Say on Kansas Boat Taxes", October 11, 2012
- Trade Only Today, "Kansas considers amendment to cut boat tax", February 13, 2012
- Jackson County Election Office, "Kansas Constitutional Amendment Question, November 6, 2012"
- KSN, "Voters to decide on possible boat tax rate change", October 15, 2012