What is personal Property?

A key characteristic of personal property is the ability to move it without damage either to itself or to the real estate to which it is attached. The personal property becomes real property only if it is affixed in such a way that it loses its original physical character and cannot practically be restored to its original condition.

Personal property may be leased, loaned, rented, consigned, or owned. The basic categories include furniture, fixtures, plant equipment, office equipment, machinery, boats, aircraft, mobile homes, and recreational vehicles.

Please read below for a brief description of each division of personal property or to download the 2023 Personal Property Summary from the Kansas Department of Revenue please click HERE.

If you would like to download the Complete 2023 Personal Property Guide 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".

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 were 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 are 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 HERE for more information.

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 the record is to notify the County Appraiser’s Office, via a Watercraft Bill of Sale, within 30 days of the acquisition or sale.

ATVs, 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 ccs or less), are appraised at market value as of January 1st. The owner of the 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 are classified within the “Other” subclass of personal property and are appraised at their market value as of January 1. An aircraft may qualify for exemption from property taxation if certain conditions are met and the Kansas Board of Tax Appeals (BOTA) grants them an exemption. 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 visiting the BOTA website www.kansas.gov/cota.

Tax Exemption Application

Addition to Aircraft Exemption Application

Kansas Board of Tax Appeals Filing Fee Schedule

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, 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 the 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 recreational vehicles are classed and taxed at the time of registration for a license plate or a renewal decal.

Overview

    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.

Late Filing Penalties

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.