Personal Property

By law, all tangible personal property subject to taxation must be listed and assessed as of January 1st of each year in the name of the owner. Individuals, companies, and corporations that own or have tangible personal property subject to their control on January 1st, must file a Personal Property Rendition with the County Appraiser's Office on or before March 15th to avoid a penalty. If a taxpayer fails or refuses to file a rendition or, if the rendition filed does not truly represent all the property, the County Appraiser has the duty to investigate, identify, list and value such property in an effort to achieve uniformity and equality. K.S.A. 79-1411(b) and K.S.A. 79-1461.

Commercial / Industrial Machinery & Equipment


Kansas law requires that every business (including home based businesses) render a listing of each item that is used in that business, along with the purchase date, age at purchase and cost of each item. If you sell goods or services, or advertise your business on the Internet, your personal computer and office equipment will need to be included. However, if the machinery and equipment was acquired by purchase or lease after June 30, 2006 for the expansion of an existing business or the creation of a new business it is exempt from property taxation in Kansas. K.S.A. 79-2223 Commercial industrial machinery and equipment is also considered exempt if the retail cost when new is less than $1500. K.S.A. 79-201w, Article 2

Mineral Leasehold Interests (Oil & Gas)


For purposes of taxation, oil and gas leases, oil and gas wells, all casing, tubing and other equipment and materials used in operating oil and gas wells are considered personal property.

Watercraft


For valuation purposes, watercraft that is classified within the "Other" subclass of personal property is appraised at its market value as of January 1st. Watercrafts include boats, boat trailers, outboard motors and personal watercraft. Effective January 1, 2003, watercraft values may be prorated if a sale occurs after January 1st and before September 31st. The owner of record is to notify the County Appraiser's Office within 30 days of the acquisition or sale.

ATV's, Snowmobiles, Off Road Motorcycles, Motorized Bicycles (Mopeds)


Vehicles that are not designed for operation on public roads should be listed for assessment with the County Appraiser's Office. Off road vehicles such as snowmobiles, ATVs, off road motorcycles, and mopeds (50 cc or less), are appraised at market value as of January 1st. The owner of record is to notify the County Appraiser's Office if purchasing or selling vehicles of these types. (Note: ATVs used for agricultural purposes are considered tax exempt.)

Aircraft


Aircraft is classified within the "Other" subclass of personal property and is appraised at its market value as of January 1. An aircraft may qualify for exemption from property taxation if certain conditions are met and the Kansas Board Tax Appeals (BOTA) grants them exempt. Any aircraft that has not been granted an exemption by the Kansas Board of Tax Appeals (BOTA) is taxable. Exemption applications are available from the County Appraiser's Office, by visiting the BOTA website.

Mobile & Manufactured Homes


Manufactured homes are valued at a fair market value as of January 1st of each year. Owners of manufactured homes are required by law to furnish a listing of each manufactured home they own or have in their possession, to the County Appraiser's Office in the county where the home is located. In addition to the owner listing the home, an owner, lessee or operator of any manufactured home park, or the owner of any land in which one or more manufactured homes are located on, is required to furnish a listing of all manufactured homes located in the park or on the land, as of January 1st.

Heavy Tagged Vehicles


Motor vehicles having a gross vehicle weight of more than 12,000 lbs. need to be listed for assessment with the County Appraiser's Office. The owner of record is to notify the county appraiser, via a Bill of Sale, if purchasing or selling a heavy tagged vehicle.

Note: Automobiles, light trucks, motorcycles, and most recreation vehicles are classed and taxed at the time of registration for a license plate or a renewal decal.

If within 1 year following the March 15th filing deadline, the county appraiser discovers property that a taxpayer has failed to file, or, if the rendition filed does not truly represent all the property the County Appraiser must determine the assessed value of the property and apply a 50% penalty for failure to file.

For more information on Personal Property please visit the Kansas Property Valuation Division's website.

Late Filing Penalties

Date Rendition Filed
Penalty
January 1 through March 15
0%
March 16 through April 15
5%
April 16 through May 15
10%
May 16 through June 15
15%
June 16 through July 15
20%
July 16 through March 14
25%