Kansas § 79-265 - Property exempt from taxation; certain antique utility trailers

Full text of Kansas Kansas Statutes Annotated § 79-265 — Property exempt from taxation; certain antique utility trailers, with citation guidance and answers to common questions.

§ 79-265. Property exempt from taxation; certain antique utility trailers

79-265. Property exempt from taxation; certain antique utility trailers. (a) (1) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: Any antique utility trailer registered pursuant to K.S.A. 8-1,119, and amendments thereto, used exclusively for personal use and not for the production of income.(2) The term "antique utility trailer" includes only those trailers:(A) 35 years or older as determined by the date of manufacture; and(B) having an empty weight of 2,000 pounds or less and a gross weight of not more than 8,000 pounds.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2022.History: L. 2022, ch. 63, § 8; July 1.

Source: official Kansas text · Last verified 2026-08-27

Frequently Asked Questions About Kansas § 79-265

What does Kansas Statutes Annotated § 79-265 cover?

Section 79-265 ("Property exempt from taxation; certain antique utility trailers") is part of the Kansas Statutes Annotated, the codified statutory law of Kansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Kansas § 79-265?

A common citation format is "Kansas Statutes Annotated § 79-265" (Kansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Kansas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Kansas official source linked on this page or consult a licensed Kansas attorney.

How does Kansas § 79-265 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Kansas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Kansas.