16M / 20M - Motor Vehicles having a gross vehicle weight that is more than 12,000 pounds but less than 20,0001 pounds. 16M/20M motor vehicles taxes are based on a formula driven value that is assessed at 20%. The taxes are paid in arrears for the calendar year. The value can not be adjusted for condition or mileage of the vehicle. [K.S.A. 79-5105a]
Motor vehicles acquired or purchased after September 1 are not prorated in the year the vehicle is acquired or purchased. Motor vehicles that are sold or become subject to taxation as "taxed when tagged" after September 1 are prorated in the year the vehicle is sold or becomes subject to taxation as "taxed when tagged" .