All About 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.
Please read below for a brief description of each division of personal property or to download the 2017 Personal Property Summary from the Kansas Department of Revenue please click HERE.
If you believe that the value assigned by the County does not reflect the fair market value of your personal property (or value as described by the Kansas Property Valuation Department) on January 1st, please see the "Appeals Process" tab above.
Commercial / Industrial Machinery and 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. Please click the "Oil & Gas" tab above for more information.
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, via a Watercraft Bill of Sale, 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 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 BoardTax 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 clicking the links below, or by visting the BOTA website www.kansas.gov/cota.
Mobile and 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. Click HERE for a Mobile Home Park Listing Report Form or find a link for the form under the “Quick Links” on the right side of this page.
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.
** 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.
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 of the following year||25%|
If within one 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.