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Kansas HB 2406 expands property tax exemptions for commercial, telecommunication, and railroad machinery

Original title: AN ACT concerning property taxation; relating to exemptions; providing tax exemption eligibility for telecommunication, railroad, commercial and industrial machinery and equipment that is currently ineligible for tax exemption due to such property being acquired or transported into this state on or before June 30, 2006; amending K.S.A. 79-223 and K.S.A. 2025 Supp. 79-224 and repealing the existing sections.

Last action · April 10, 2026: Died on Calendar

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Kansas HB 2406 extends property tax exemption eligibility to commercial, industrial, telecommunication, and railroad machinery and equipment acquired or brought into the state on or before June 30, 2006. The measure amends existing tax statutes K.S.A. 79-223 and K.S.A. 2025 Supp. 79-224 to repeal previous acquisition date limitations.

Why it matters

Business operators and commercial property owners holding older machinery previously excluded due to pre-2006 acquisition rules become eligible for local property tax relief.

Background
  • Kansas property tax law previously limited certain machinery and equipment tax exemptions to property acquired or transported into the state after June 30, 2006. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Commercial and Industrial Businesses

Eligible commercial and industrial machinery and equipment acquired on or before June 30, 2006, qualifies for property tax exemptions.

Directly affected

Telecommunication and Railroad Companies

Qualifying telecommunication and railroad machinery and equipment acquired on or before June 30, 2006, becomes exempt from property or ad valorem taxes.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What equipment becomes newly eligible for tax exemptions under HB 2406?
Commercial, industrial, telecommunication, and railroad machinery and equipment acquired or transported into Kansas on or before June 30, 2006, become eligible for property tax exemptions.
Are renewable energy electric generation facilities included in these exemptions?
No, electric generation facilities or additions used predominantly to produce electricity utilizing renewable energy resources are excluded from the definition of commercial and industrial machinery and equipment.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died in committee.

Procedural history

5 actions
  1. Apr 10, 2026House
    Died on Calendar
  2. Feb 9, 2026HouseFloor
    Committee Report recommending bill be passed as amended by
  3. Jan 27, 2026House
    Hearing: Tuesday, January 27, 2026, 3:30 PM — Room 346-S
  4. Mar 11, 2025HouseIntroduced
    Introduced
  5. Mar 11, 2025HouseCommittee
    Referred to House Committee on Taxation

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Removal of Pre-2006 Exclusion

The legislation removes historical acquisition date barriers that previously disqualified machinery acquired on or before June 30, 2006, from property tax exemptions.

Connected Entities

House Committee on Taxation, Kansas
OrganizationHouse Committee on Taxation“Legislative committee sponsoring House Bill 2406”Map →
locationKansas“State where the property tax exemptions apply”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy40
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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