Kansas Boat Property Tax Amendment, HCR 5017 (2012)

Boat Property Tax Amendment
Type	legislatively referred constitutional amendment
Origin	Kansas Legislature
Topic	Taxes
Status	a

The Kansas Boat Property Tax Amendment, also known as HCR 5017, was a legislatively referred constitutional amendment on the November 6, 2012 ballot in the state of Kansas, where it was approved.

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 did not change how watercraft are taxed in the state, but rather it would allow for a change to be made.

It was proposed during the 2012 state legislative session. A similar measure was on the 2000 statewide ballot, but was rejected with 50.7% of voters against it.

Election results

See also: 2012 ballot measure election results

The following are official election results:

Kansas HCR 5017 (2012)
Result		Votes	Percentage
a Yes		551,479	53.4%
No		479,792	46.5%

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, 1993 2013, and each year thereafter. Except as otherwise hereinafter specifically provided, the legislature shall provide for a uniform and equal basis of valuation and rate of taxation of all property subject to taxation. The legislature may provide for the classification and the taxation uniformly as to class of recreational vehicles and watercraft, as defined by the legislature, or may exempt such class from property taxation and impose taxes upon another basis in lieu thereof. The provisions of this subsection shall not be applicable to the taxation of motor vehicles, except as otherwise hereinafter specifically provided, mineral products, money, mortgages, notes and other evidence of debt and grain. Property shall be classified into the following classes for the purpose of assessment and assessed at the percentage of value prescribed therefor: 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: (1) Real property used for residential purposes including multi-family residential real property and real property necessary to accommodate a residential community of mobile or manufactured homes including the real property upon which such homes are located.......... 11½% (2) Land devoted to agricultural use which shall be valued upon the basis of its agricultural income or agricultural productivity pursuant to section 12 of article 11 of the constitution.......... 30% (3) Vacant lots.......... 12% (4) Real property which is owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to section 501 of the federal internal revenue code, and which is included in this subclass by law.......... 12% (5) Public utility real property, except railroad real property which shall be assessed at the average rate that all other commercial and industrial property is assessed.......... 33% (6) Real property used for commercial and industrial purposes and buildings and other improvements located upon land devoted to agricultural use.......... 25% (7) All other urban and rural real property not otherwise specifically subclassified.......... 30% 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: (1) Mobile homes used for residential purposes.......... 11½% (2) Mineral leasehold interests except oil leasehold interests the average daily production from which is five barrels or less, and natural gas leasehold interests the average daily production from which is 100 mcf or less, which shall be assessed at 25%.......... 30% (3) Public utility tangible personal property including inventories thereof, except railroad personal property including inventories thereof, which shall be assessed at the average rate all other commercial and industrial property is assessed.......... 33% (4) All categories of motor vehicles not defined and specifically valued and taxed pursuant to law enacted prior to January 1, 1985.......... 30% (5) Commercial and industrial machinery and equipment which, if its economic life is seven years or more, shall be valued at its retail cost when new less seven-year straight-line depreciation, or which, if its economic life is less than seven years, shall be valued at its retail cost when new less straight-line depreciation over its economic life, except that, the value so obtained for such property, notwithstanding its economic life and as long as such property is being used, shall not be less than 20% of the retail cost when new of such property.......... 25% (6) All other tangible personal property not otherwise specifically classified.......... 30% (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.

”

Support

• 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."

Opposition

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.

See also

• Kansas State Senate
• Kansas House of Representatives

Suggest a link

• Kansas 2012 ballot measures
• 2012 ballot measures

External links

• Wyandotte County Election Office Sample Ballot General Election November 6, 2012