Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:60-2304
Article Title:EXEMPTIONS
Tax Type:All
Brief Description:Personal property; articles exempt.


60-2304. Personal property; articles exempt. Every person residing in this state shall have exempt from seizure and sale upon any attachment, execution or other process issued from any court in this state, the following articles of personal property:
(a) The furnishings, equipment and supplies, including food, fuel and clothing, for the person which is in the person's present possession and is reasonably necessary at the principal residence of the person for a period of one year.
(b) Ornaments of the debtor's person, including jewelry, having a value of not to exceed $1,000.
(c) Such person's interest, not to exceed $20,000 in value, in one means of conveyance regularly used for the transportation of the person or for transportation to and from the person's regular place of work, except that the value limitation specified in this subsection shall not apply when the means of conveyance is a vehicle designed or equipped, or both, for handicapped persons, as defined in K.S.A. 8-1,124 and amendments thereto.
(d) A burial plot or crypt or any cemetery lot exempt from process pursuant to K.S.A. 17-1302 and amendments thereto.
(e) The books, documents, furniture, instruments, tools, implements and equipment, the breeding stock, seed grain or growing plants stock, or the other tangible means of production regularly and reasonably necessary in carrying on the person's profession, trade, business or occupation in an aggregate value not to exceed $7,500.
(f) Any personal property exempt from process pursuant to K.S.A. 36-202, 48-245 or 84-2-326, and amendments thereto.
History: L. 1963, ch. 303, 60-2304; L. 1965, ch. 357, 1; L.1970, ch. 242, 1; L. 1980, ch. 176, 4;L. 1987, ch. 225, 3;L. 1988, ch. 217, 2; July 1.

Date Composed: 04/04/2011 Date Modified: 04/04/2011