The Kansas Board of Tax Appeals ruled in recent cases that side-by-sides and ATVs that carry more than one passenger and are used for farming or ranching should not be exempt from taxation. Labette County commissioners heard this news from County Counselor Brian Johnson and County Appraiser DeLinda White on Monday. Commissioners and White expect a huge outcry from taxpayers because generally farm equipment is exempt from taxation. Under BOTA’s ruling, if it stands, ATVs that can carry more than one passenger, side-by-sides and even golf carts used on farm operations should be taxed at market value on a 30% assessment. This is because they are considered passenger vehicles and not farm equipment, according to BOTA. One-passenger ATVs are not considered passenger vehicles.
Source: Parsons Sun
