Providing property tax exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers.

HB 2014 exempts specific personal property from Kansas property taxes, including off-road vehicles not used on highways, motorized bicycles/electric scooters, personal-use trailers under 15,000 pounds, and marine equipment (watercraft trailers, motors). It directly affects owners of these items who meet the defined criteria, such as using trailers exclusively for personal, non-income purposes. The bill amends Kansas tax codes to establish these exemptions, effective for tax years starting after December 31, 2025. Owners must still apply for the exemption through standard county tax processes.